Karnataka Urban Water Supply & Drainage ... vs Assessee

This stay petition is by the assessee seeking for stay of recovery of

outstanding demand of Rs.14,52,80,690 for the assessment year 2011-12.

2. At the time of hearing of stay petition, it was brought to our notice

that this stay petition was filed on 4.3.2015 along with the appeal. It was

also submitted that the order of the CIT(Appeals) was passed on 16.2.2015 SP No.39/Bang/2015 Page 2 of 3

and served on the assessee on 19.2.2015. The assessee had time to file

an appeal before the Tribunal upto 18.4.2015. As already stated, the

assessee filed the appeal on 3.3.2015 and the stay petition was filed on

4.3.2015. The Revenue, however, proceeded to attach the bank account

of the assessee on 3.3.2015 and recovered the entire outstanding demand.

The ld. counsel for the assessee submitted before us that the Revenue in

all fairness ought to have waited for the expiry of time to file the appeal

before the Tribunal before enforcing recovery of outstanding demand. The

ld. counsel also pointed out that the assessee is a Board formed by the

enactment viz., Karnataka Urban Water Supply Drainage Act, 1973. It is a

statutory body implementing water supply and UGD facilities of the urban

local bodies of the State, except BBMP. The Revenue, therefore, could not

have had any apprehension of recovery of outstanding demand. It was his

submission that the action of the Revenue was contrary to principles laid

down by the Hon'ble High Courts in several decisions. Since the

outstanding demand has already been recovered, his prayer was to grant

an early hearing of the appeal.

3. We have considered the submissions of the ld. counsel for the

assessee and we are of the view that in light of the fact that the outstanding

demand has already been recovered, the petition for grant of stay of

demand has become infructuous and is accordingly dismissed. SP No.39/Bang/2015 Page 3 of 3

4. We are, however of the view, that the prayer for grant of out of turn

hearing of the appeal in the given facts and circumstances of the case has

to be accepted. Accordingly, the appeal is fixed for hearing out of turn on

21.04.2015. The date of hearing was announced in the open court, hence

service of notices is dispensed with.

5. In the result, the stay petition is dismissed as infructuous.

Pronounced in the open court on this 27th day of March, 2015.

Sd/- Sd/-

( JASON P. BOAZ ) ( N.V. VASUDEVAN ) Accountant Member Judicial Member

Bangalore, Dated, the 27th March, 2015. /D S/

Copy to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. 6. Guard file

By order

Assistant Registrar/ Senior Private Secretary ITAT, Bangalore.