{"id":14481,"date":"2020-01-25T11:29:39","date_gmt":"2020-01-25T05:59:39","guid":{"rendered":"http:\/\/itatonline.org\/info\/?p=14481"},"modified":"2020-01-25T11:49:26","modified_gmt":"2020-01-25T06:19:26","slug":"itat-slams-dept-for-undue-haste-in-recovery-of-disputed-demands","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/itat-slams-dept-for-undue-haste-in-recovery-of-disputed-demands\/","title":{"rendered":"ITAT Slams Dept For Undue Haste In Recovery Of Disputed Demands"},"content":{"rendered":"<p>Hon\u2019ble Income tax Appellate Tribunal in the case of <strong><a href=\"https:\/\/itatonline.org\/archives\/cleared-secured-services-pvt-ltd-vs-dcit-itat-mumbai-s-2263-undue-haste-in-recovery-of-disputed-demands-by-issue-of-s-2263-garnishee-notices-in-respect-of-which-the-hearing-of-appeal-as-also-t\/\">Cleared Secured Services Pvt. Ltd. vs. Dy CIT<\/a><\/strong> SA No. 337\/Mum\/2019 in ITA No. 7302\/Mum\/2018 dated January 20, 2020 where an application for extension of stay of demand application is pending, and the department conducted the survey and attached the bank accounts, though the matter was heard and decision was awaited, the Hon\u2019ble Tribunal heard the matter in the afternoon and same day passed the order restraining the revenue from further action. The Tribunal strongly condemned the revenue\u2019s undue haste in recovering the demand.<\/p>\n<p>Other case laws on the issue that when an application for stay of demand is pending before Tribunal no recovery proceedings are to be made are:<\/p>\n<p><strong>RPG Enterprises Ltd. v. Dy. CIT<\/strong> (2001) 251 ITR AT 20 (30) (Mum.) (Trib)<\/p>\n<p><strong>UTI Mutual Fund v. ITO<\/strong> 345 ITR 71 (Bom.) (HC)<\/p>\n<p><strong>Maharashtra Housing &#038; Area Development Authority v. ADIT<\/strong> (E) [2014] 160 TTJ 129 (Mum (Trib.)<\/p>\n<p><strong>General Insurance Corporation of India v. ACIT<\/strong> (2019) 311 CTR 851 (Bom) (HC) <\/p>\n<p><strong>Mumbai Metropolitan Region Development v. DDIT<\/strong> (2015) 273 CTR 317 (Bom)(HC)<\/p>\n<p><strong>PCIT v. LG Electronics India Pvt. Ltd<\/strong>. (CA NO 6850 of 2018 dated July 20, 2018) www.itatonline.org <\/p>\n<p><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- responsive --><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-6440093791992877\"\n     data-ad-slot=\"6406297397\"\n     data-ad-format=\"auto\"><\/ins><br \/>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script> <\/p>\n<div class=\"journal2\">See also: <a href=\"https:\/\/itatonline.org\/articles_new\/a-treatise-on-the-law-practice-of-stay-recovery-of-tax-arrears\/\">A Treatise On The Law &#038; Practice Of Stay &#038; Recovery Of Tax Arrears<\/a><\/div>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/cleared-secured-services-pvt-ltd-vs-dcit-itat-mumbai-s-2263-undue-haste-in-recovery-of-disputed-demands-by-issue-of-s-2263-garnishee-notices-in-respect-of-which-the-hearing-of-appeal-as-also-t\/\">Click here to download the judgement in Cleared Secured Services Pvt. Ltd vs. DCIT<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Hon\u2019ble Income tax Appellate Tribunal in the case of <strong><a href=\"http:\/\/itatonline.org\/archives\/cleared-secured-services-pvt-ltd-vs-dcit-itat-mumbai-s-2263-undue-haste-in-recovery-of-disputed-demands-by-issue-of-s-2263-garnishee-notices-in-respect-of-which-the-hearing-of-appeal-as-also-t\/\">Cleared Secured Services Pvt. Ltd. vs. Dy CIT<\/a><\/strong> SA No. 337\/Mum\/2019 in ITA No. 7302\/Mum\/2018 dated January 20, 2020 where an application for extension of stay of demand application is pending, and the department conducted the survey and attached the bank accounts, though the matter was heard and decision was awaited, the Hon\u2019ble Tribunal heard the matter in the afternoon and same day passed the order restraining the revenue from further action. The Tribunal strongly condemned the revenue\u2019s undue haste in recovering the demand<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/itat-slams-dept-for-undue-haste-in-recovery-of-disputed-demands\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,8,4],"tags":[],"class_list":["post-14481","post","type-post","status-publish","format-standard","hentry","category-all-information","category-itat-related","category-proceduresguidelines"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/14481","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=14481"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/14481\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=14481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=14481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=14481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}