AI Insights
The case involves Shri BM Venkataramans Gowda, the legal heir of Late BM Chandre Gowda, who filed stay petitions against the recovery of outstanding demands from assessments for multiple years (2013-14 to 2018-19) pending before the Income Tax Appellate Tribunal in Bangalore. The assessee argued that the recovery at this stage would cause genuine hardship and that they had a strong prima facie case on merits, having already paid 20% of the outstanding demand for each year. The Departmental Representative opposed the stay, emphasizing the need for timely tax collection and arguing that the payment of 20% did not justify a stay without compelling circumstances.
Appeal Details
Counselvise Citation
[2025] 140 COUNSELVISE.COM (IT) 704560 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
Stay Application
Pronouncement Date
04-07-2025
Appeal Filed By
Assessee
Order Result
Allowed
Assessment Year
2017-2018
Judgement Text
" IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SA Nos.51-56/Bang/2025 Assessment Years : 2013-14 to 2018-19 Shri BM Venkataramans Gowda, L/H of Late BM Chandre Gowda, Balashettyhalli, Mudiyanur Post, Mulbagal Taluk – 563 127. Kolar District. PAN – ACTPV 3471 D Vs. The Dy. Commissioner of Income Tax, Central Circle – 1, Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Chaitnya V Mudrabettu, AR Revenue by : Shri N Balusamy, JCIT (DR) Date of hearing : 04.07.2025 Date of Pronouncement : 04.07.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These stay petitions have been filed by the assessee seeking stay on the recovery of outstanding demands arising from assessments for multiple assessment years i.e. AYs 2013-14 to 2018-19. The related appeals are pending before the Tribunal. 2. The ld. Authorised Representative submitted that the assessee has paid 20% of the outstanding demand for each of the relevant years. It was further submitted that the assessee has a strong prima facie case on merits, and that recovery at this stage would cause genuine hardship. SA Nos.51-56/Bang/2025 Page 2 of 3 . 3. It was argued that all appeals involve common issues and are ready for hearing. 4. The ld. Departmental Representative opposed the stay. It was submitted that payment of 20% does not by itself justify stay of recovery. It was also argued that the assessee has not demonstrated any compelling or exceptional circumstances warranting a stay. The ld. DR emphasised the need for timely collection of taxes. 5. We have considered the rival contentions of both the parties and examined the materials on record. It is not disputed that 20% of the total demand has been paid by the assessee in all relevant years. The most of appeals involve common issues, and the assessee has raised substantial grounds both on facts and in law. Based on the available materials, we are satisfied that the assessee has made out a prima facie case on merits, which is a necessary condition under the first proviso to section 254(2A) of the Act. Considering the facts of the case, financial position of the assessee, and the balance of convenience, we are of the opinion that this is a fit case for grant of stay. Accordingly, recovery of the outstanding demands for all the relevant years is stayed for a period of 180 days from the date of this order or till the disposal of the appeals, whichever is earlier. The assessee shall not seek adjournment without valid reasons. 5.1 The Registry is directed to list all the connected appeals out of turn on 24-07-2025 for hearing. Since the date of hearing has been pronounced in open court, no separate notice shall be issued to either of the parties. Hence, the stay petitions filed by the assessee are allowed. SA Nos.51-56/Bang/2025 Page 3 of 3 . 6. In the result, all the Stay Applications of the assessee are allowed. Order pronounced in court on 4th day of July, 2025 Sd/- Sd/- (SOUNDARARAJAN K) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 4th July, 2025 / vms / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore "
