Law: Code of Civil Procedure of 1882

Section: OrderXLI,Rule33

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Sections: 128(1A). Procedure in appeal - Sales tax appeal refusal to grant stay granted earlier by CIR(A) on the ground that taxpayer has already availed 30 days, therefore, as per section 128(1A) of Act, further stay cannot be granted. Counsel for appellant submitted that taxpayer filed appeal on 08-01-2014 before CIR(A) against order passed by DCIR whereby he created sales tax demand and imposed penalty. The said appeal is pending. The applicant had also filed application for stay which was granted till 17-04-2014 by CIR(A) and after expiry of 30 days, applicant again approached CIR(A) for extension, stay was rejected - It was added that till matter is decided by Tribunal being first extra departmental forum, assessee is entitled to interim relief and till such decision no coercive means of recovery can be enforced. DR strongly objected and submitted that balance of convenience is not in favour of taxpayer and even otherwise CIR(A) had granted stay for 30 days ids 128(IA) which could not be extended - Validity - Powers to grant interim relief is a judicial or at least quasi judicial in nature and that matter of stay is purely of discretion in nature of the authority which ought to be judiciously exercised. At this moment we may observe that the powers of CIR(A) are of the widest amplitude in dealing with appeals before it. It is trite law that CIR(A) has the powers of granting stay as well as during the pendency of the appeal before it. As per provisions of law, the stay may be granted for a limited and specified period as in - built in the provisions of law. The learned CIR(A) while granting stay should decide the appeal out of turn and it preferably maybe decided before expiry of the stay. This having not been done so, and failure of the learned CIR(A) to decide the main appeal is against the National Judicial Policy and spirit of speedy trial. The facts and conduct of appeal shows deliberate delay. We are, therefore, of the opinion that it is not the taxpayer's fault, for getting the time of stay exhausted. The taxpayer company has not committed any sin or crime. There is no fault or default on the part of the…

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