AMRAPALI JEWELS PVT LTD,JAIPUR V. ACIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR

SA 1/JPR/2024

AI Insights

The case involves M/s. Amarpali Jewels (P) Ltd, which faced a substantial tax demand of Rs.1,49,80,76,280 from the Department. The assessee had already paid Rs.3.00 crores as a part of the demand. The Department requested the assessee to pay an additional Rs.5.00 crores by 30-11-2024. The Tribunal noted the repeated adjournments and delays by the Department in presenting their case and decided to set a firm date for the conclusion of arguments to expedite the resolution of the dispute. The Tribunal's decision emphasizes the need for the Department to proceed without further delays, balancing the interests of both parties while ensuring that the legal process is respected.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 28481 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Others
• Pronouncement Date: 28-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-11-2024
• Assessment Year: misc
• Appeal Filed On: 15-07-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANJAY JHAWAR
• Keywords: Application of stay
• Section: 20

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Stay Application No.1/JP/2024 (Arising out of vk;dj vihy la-@ITA No. 750/JP/2024) fu/kZkj.k o\"kZ@Assessment Year : 2021-22 M/s. Amarpali Jewels (P) Ltd Tholia Bhawan, Panch Batti M.I. Road, Jaipur cuke Vs. The ACIT Circle-1 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanjay Jhawar, Advocate Shri Prakul Khurana, Advocate Shri Mukesh Soni, Advocate jktLo dh vksj ls@Revenue by: None lquokbZ dh rkjh[k@Date of Hearing : 28/11/2024 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 28 /11/2024 vkns'k@ORDER PER: DR. S. SEETHALAKSHMI, JM Today the above part matter in the case of M/s. Amarpali Jewels (P) Ltd. is fixed for hearing for which the ld. DR vide application dated 27-11-2024 prayed for adjournment and the narration is as under:- ‘’The hearing in above case is fixed on 28-11-2024 Since this is part heard matter and the ld.DR (Smt. Alka Gautam, CIT) who appeared in this case is on leave upto 28-11-2024. The Hon’ble Bench is, therefore, requested to kindly fix this case at convenient date.’’ S.A. No. 01/JP/2024 Amarpali Jewels Pvt Ltd. vs ACIT, Central Circle-1, Jaipur . 2 2. It is noted that none appeared on the date of hearing of the case on behalf of the ld. DR except the above application dated 27-11-2024. 3. The issue in this case is that the Department has raised the demand upon the assessee to the tune of Rs.1,49,80,76,280/- against which the assessee had paid Rs.3.00 crores as is evident from the stay granted on 07.10.2024. The Department had directed the assessee to pay a sum of Rs.5.00 crores before 30-11-2024 and next date for hearing for the stay on recovery of demand of Rs.5.00 crores is fixed for 3-12-2024 to decide the further course of payment of demand. It may be noted that earlier on 6-11-2024, the Bench had passed following order vide order sheet dated 6-11-2024 as to the case of assessee fixing the date of hearing on 12-11-2024. ITA No. 750/JP/2024 & SA No. 1/JP/2024 (Assessee) AND ITA No. 740/JP/2024 (Department) -Amrapali Jewels (P) Ltd vs DCIT, Circle-1, Jaipur Represented by Assessee: Shri Sanjay Jhanwar, Advocate Represented by Department: Smt. Alka Gautam, ,CIT-DR 06/11/2024 - Today the above appeal of the assessee alongwith Stay Application and Departmental appeal are fixed for arguments. During the course of hearing, the ld. DR vide application dated 5-11-2024 has sought an adjournment for three weeks on the ground that the Department requires three weeks time to submit the report in this case. The Bench in this case also noted that in the last hearing on 15-07-2024, the Deprtment vide application dated 12-07-2024 had sought adjournment for one month (i.e. four weeks) on the ground of filing the paper books and the Bench considered the adjournment application of the Department by fixing the date of hearing on 18-07-2024 keeping in mind that the Stay Application filed by the assessee was already fixed for hearing on 18-07-2024. However, the ld. DR further sought time as to the matter of Stay Application filed by the assessee on the ground of filing S.A. No. 01/JP/2024 Amarpali Jewels Pvt Ltd. vs ACIT, Central Circle-1, Jaipur . 3 of Paper book and the Department was granted further time for hearing on 08- 08-2024 but the case was part heard by the Bench looking to the fact that case is of high demand and the assessee preferred stay application. Subseqently the Bench did not function on 08-08-2024 and the matter was released for 16-10- 2024 as the other member was on leave and tour also. Thereafter, the case was fixed by the Registry for hearing on 06-11-2024. The Bench today heard the appeal of and stay application of the assessee and also Departmental Appeal for which Department further sought time for 03 weeks to submit the report. The Bench considered the request of the Department and fixed for hearing the appeals and Stay application on 12-11-2024. In this case, it is noted that the Department has raised demand of Rs.1,49,80,76,280/- against which the Assessee has paid Rs.3,00,00,000/- which is just 2% of the outstanding demand. The Department had directed the assessee to pay a sum of Rs.5.00 crores before 30-11-2024 and next date for hearing for the stay on recovered of demand is fixed for 3-12-2024 to decide on further course of payment of demand. The Bench takes a serious view that the Department is loitering the matter on one pretext or the other. The Bench directs the Department as well as the assessee to remain ready for arguments of the case on 12-11-2024 with a view to settling the issue in dispute pending before the bench. Thus the Appeal of the Assessee along with Stay Application and Departmental Appeal are fixed for hearing on 12-11-2024 without raising further adjournment in the matter. Sd/- Sd/- (Rathod Kamlesh Jayantbhai) (Dr.S. Seethalakshmi) Accountant Member Judicial Member 4. On this date of 12-11-2024, the ld. AR placed arguments pertaining to the matter to the Point No. 1 of addition made in the assessment and rest of the argument shall continue on 18-11-2024 being it as part heard matter. On the date of hearing of 18-11-2024, the Bench noted that ‘’hearing will continue on 20 Nov. 2024 (Wednesday). However, the case S.A. No. 01/JP/2024 Amarpali Jewels Pvt Ltd. vs ACIT, Central Circle-1, Jaipur . 4 was adjourned for 28th Nov. 2024 on the ground of oral request made by the ld.AR of the assessee and thus the case was fixed for hearing for 28th Nov.2024 and both the parties were informed for next date of hearing for 28th Nov. 2024. The Bench further noted that on the date of hearing of the case fixed for 28th Nov.2024, the Department sought adjournment application vide its application dated 27-11-2024 but none appeared on behalf of the Department on the date of hearing to make out the case to the Bench which shows the dilatory tactics on one pretext or the other. The Bench further noted that arguments of the Assessee is almost completed and the Department is required to argue the case in the matter. The Bench directs the Department to complete the argument in the case on 2nd Dec. 2024 or thereafter if required. 5. In the meanwhile, we also take note of the facts based on the arguments of the ld. AR of the assessee that on 15-07-2024, the Department vide application dated 12-07-2024 had sought adjournment for one month (i.e. four weeks) on the ground of filing the paper books and the Bench considered the adjournment application of the Department by fixing the date of hearing on 18-07-2024 and even on the stay was not finally heard. Now ld. DR further sought time as to the matter of Stay Application filed by the assessee as well whereas they are not completing the arguments and has not filed any report as prayed on 12.07.2024. The ground of filing of Paper book and the Department was granted further time but the same was not filed so far, looking to the fact that case is of high demand and the assessee preferred stay application. Subsequently the Bench did not function on 08-08-2024 and the matter was released for 16-10-2024 as the other member was on leave and tour also. Thereafter, S.A. No. 01/JP/2024 Amarpali Jewels Pvt Ltd. vs ACIT, Central Circle-1, Jaipur . 5 the case was again fixed by the Registry for hearing and ld. DR seeking time. 6. We are not finally deciding the stay application of the assessee considering the fact that in the case of the assessee demand is substantially high and assessee has paid only 3.00 cr., so far and we have not heard the arguments of the ld. DR. In this view of the matter, the Bench directs the Department not to take any coercive action against the assessee as to the recovery of the demand and maintain the status quo till the 30 days from the date ld. DR finally conclude the arguments. 7.0 In the result, the Stay Application of the assessee is to be considered as indicated herein above as pronounced in open Court on 28- 11-2024. Sd/- Sd/- ¼ jkBksM deys'k t;UrHkkbZ ½ ¼ Mk0 ,l- lhrky{eh ½ (Rathod Kamlesh Jayantbhai) (Dr. S. Seethalakshmi) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 28 /11/2024 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- M/s. Amrapali Jewels Pvt. Ltd., Jaipur ,. 2. izR;FkhZ@ The Respondent- The ACIT, Central Circle-1, Jaipur . 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZ QkbZy@ Guard File (SA No. 1/JP/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar "