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TMI Blog2018 (1) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... as stayed for a period of 90 days, directing that the appeal itself to be fixed for hearing on 17-04-2017. 3. The ground assigned by the petitioner-Income Tax Department before this Court under Articles 226/227 of the Constitution of India is that the DRP (Dispute Resolution Panel) consisting of three Commissioners of the Income Tax Department categorically recorded a finding in the impugned order that the expenditure incurred by the respondent-assessee towards AMP (Advertisement, Marketing and Promotion) was for promotion of Brand owned by the Associated Enterprises, a Foreign Company and therefore, certain AMP adjustments were required to be made to determine the Arm Length Price (ALP) in the hands of the respondent-assessee in their declared income and the said findings resulted in the impugned demand against the respondent-assessee to an extent of Rs. 22.17 Crores. 4. The respondent-assessee was required to file a regular appeal against the said order before the ITAT which undoubtedly has a power to grant interim relief also and after considering the averments made in the stay application filed by the respondent-assessee and after hearing Departmental counsel also, the ITAT i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s so stated in paragraph 6 of the Affidavit of the Principal Commissioner. 7. On the other hand, learned counsel for the respondent-assessee has submitted before this Court that the impugned interim order passed by the ITAT is not only absolutely justified and sustainable order which was passed upon a fair and objective consideration of the relevant facts and therefore does not call for any challenge to the same before this Court under the extraordinary jurisdiction under Articles 226/227 of the Constitution of India. 8. He has further submitted that on merits of the case also since the impugned orders before the ITAT were not sustainable and the matter was covered in favour of assessee by the decision of the Delhi High Court in the case of CIT v/s CANON INDIA PVT. LTD. reported in 374 ITR 118 and a similar view was already taken by the Bengaluru Bench of the ITAT also in the case of M/s. ESSILOR INDIA PRIVATE LIMITED v/s DCIT as referred in paragraph 11.1 of their stay application, in fact the entire demand of Rs. 22.17 Crores raised in the impugned orders by the authorities below deserved to be set aside. 9. He submitted that the interim order granted by the ITAT in fact prote ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stification for doing so. The efforts of the Revenue to prove their point that they had a good case on merits before the Constitutional Courts rather than respecting the orders passed by the statutorily created Tribunals not only shows lack of judicial discipline and hierarchical discipline which they should maintain, but treating the constitutional remedies as a vested right with them. The public functionaries and public officials cannot be allowed to spend Government money and public time much less public time of the Constitutional Courts just for the sake of proving their such fictional desires. First raising unsustainable, illegal and high pitched demands and then seeking to coercively recover the same even showing scant regard to the orders passed by highest Tribunal under the Act and for that invoking the writ jurisdiction to seek support to their such effort is nothing but an utterly irresponsible and unfair behaviour. It is the lack of such discipline with the Government Officials which turns Government Departments as a major litigant in the Constitutional Courts, in turn depriving the Constitutional Courts to devote their time for looking into the causes of poor people, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing more than a piece of paper under which the Bank stands guarantee for the default of the assessee, the Governments cannot be expected to meet the public expenses out of their general funds and the Hon'ble Supreme Court expressed their concern about the public revenue of the public bodies like Municipal Corporation which have to incur huge day to day expenses for the public services rendered by them was laying down their guidelines. 15. The said guidelines laid down by the Hon'ble Supreme Court in Dunlop India case are not at all attached in the circumstances, in which the ITAT has passed the interim order, nor does it fortify the stand of petitioner-Revenue for having chosen to file this writ petition before this Court against the said interim order of Tribunal. The Income Tax Department can neither be compared with the Municipal Corporation nor do they deal with the indirect taxation. Therefore, both the basic parameters on which the observations of Hon'ble Supreme Court in DUNLOP case is relied upon by the learned counsel for the petitioner-revenue before this Court justifying the filing of the present writ petition are not applicable. It further shows a non-app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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