BALBIR SINGH,NOIDA V. ASSESSING OFFICIER, NOIDA

SA 519/DEL/2025

AI Insights

The case involves a stay petition filed by Balbir Singh, an agriculturist and senior citizen, against an outstanding tax demand of INR 97,37,310 for the Assessment Year 2012-13. The demand comprises INR 33,70,469 as tax and INR 60,66,841 as interest. The assessee argued that the funds deposited in his bank account were from advances for the sale of agricultural land and loans from friends and relatives, which were all disclosed to the CIT(A). The respondent suggested that the assessee had already deposited 20% of the demand, which was contested due to a typographical error in the petition. The Tribunal, considering the assessee's financial status and age, directed a partial deposit of INR 10 Lakhs to facilitate the stay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773129 (ITAT-DELHI)
• Duration Of Justice: 8 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 14-09-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEEJU GUPTA
• Assessee Lawyers: AMAN SINGH

Judgement Text

"S.A.No.519/Del/2025 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F-FRIDAY” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER S.A.No.-519/Del/2025 [In ITA No.5508/Del/2025] [Assessment Year : 2012-13] Balbir Singh, Gejha Sector-93, Noida, Uttar Pradesh-201304. PAN-EBAPS4277L vs Assessing Officer, Noida, U.P-201301. APPELLANT RESPONDENT Appellant by Shri Aman Singh, Adv. Respondent by Ms. Neeju Gupta, Sr.DR Date of Hearing 19.09.2025 Date of Pronouncement 22.09.2025 ORDER PER MANISH AGARWAL, AM : This stay petition filed by the assessee for Assessment Year 2012- 13 for granting the stay on the outstanding demand of INR 97,37,310/- comprising of tax of INR 33,70,469/- and interest of INR 60,66,841/-. 2. Before us, Ld.AR for the assessee submits that the assessee is a senior citizen and agriculturist and issues involved in the appeal of the assessee are with respect to the deposits made in the bank account out of the funds received as advance against sale of agricultural land and loans received from friends and relatives. All the necessary details were filed before Ld.CIT(A). He submits that balance of convenience is in favour of the assessee therefore, the stay may please be granted. He further requested to grant an early hearing in the appeal. Printed from counselvise.com S.A.No.519/Del/2025 Page | 2 3. On the other hand, Ld.Sr.DR submits that the assessee in the petition admitted to have deposit 20% of the outstanding demand therefore, he may be directed accordingly. 4. Heard the contentions of both the parties and perused the material available on record. Before us, Ld.AR for the assessee submits that there was a typographical error in the request made in the stay petition and it was submitted that assessee being a senior citizen and agriculturist is not having sufficient funds. He further stated that due to short of funds, he could not be able to deposit 20% of the total outstanding demand. Looking to these facts, we direct the assessee to deposit a sum of INR 10 Lakhs which will covered 20% of the demand on tax payable of INR 33,70,469/-. 5. The registry is directed to fix the case of the assessee for hearing before regular Bench on 04.11.2025. Both the parties are intimated in open Court with regard to the date of hearing. 6. With this direction, the stay petition is disposed off accordingly. Order pronounced in the open Court on 22.09.2025. Sd/- Sd/- (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER Date:-22.09.2025 *Amit Kumar, Sr.P.S* (MANISH AGARWAL) ACCOUNTANT MEMBER Printed from counselvise.com S.A.No.519/Del/2025 Page | 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT 6. Guard File ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "