BAR COUNCIL OF DELHI,NEW DELHI V. ITO (E) WARD-1(3), NEW DELHI

SA 250/DEL/2025

AI Insights

The case involves two stay applications filed by the Bar Council of Delhi seeking to halt the assessment proceedings for the assessment years 2013-14 and 2014-15. The Tribunal, acknowledging its lack of authority to grant such a stay, dismissed the applications. The Senior Advocate for the Bar Council of Delhi suggested that the appeals for the years 2013-14 and 2014-15 should be heard together with similar appeals for the years 2011-12 and 2012-13, which are scheduled for a hearing on 06.05.2025. The Department did not object to the dismissal of the stay applications or the consolidation of the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 295331 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 25-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: PREM LATA BANSAL; .; SHIVANG BANSAL
• Keywords: Application of stay
• Section: 2

Judgement Text

"1 SA Nos. 249 & 250/Del/2025 (In ITA nos. 1043 & 1047/Del/2025) A.Y. 2013 -14 & 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER SA Nos. 249 & 250/Del/2025 (In ITA Nos. 1043 & 1047/Del/2025) Assessment Year(s).: 2013-14 & 2014-15 Bar Council of Delhi, 2/6, Siri Fort Institutional Area, Andrews Ganj, S.O. Shahpur Jat, New Delhi-110049. v. ITO (Exemption), Ward-1(3), New Delhi. PAN No: AAGFB 5063 Q APPLICANT RESPONDENT Assesseeby : Ms. Prem Lata Bansal, Sr. Adv.; & Shri Shivang Bansal,Adv. Revenue by : Shri Sahil Kumar Bansal, Sr. DR Date of Hearing : 25.04.2025 Date of Pronouncement : 25.04.2025 ORDER PER RAMIT KOCHAR, AM: These two stay applications in S.A. No. 249/Del/2025 (in ITA 1043/Del/2025) & SA No. 250/Del/2025 (in ITA No. 1047/Del/2025) for A.Yrs. 2013-14 & 2014-15 2 SA Nos. 249 & 250/Del/2025 (In ITA nos. 1043 & 1047/Del/2025) A.Y. 2013 -14 & 2014-15 respectively havebeen filed by the assessee, seeking stay on the assessment proceedings. 2. When it was pointed out to the Ld. Senior Advocate Ms. Prem Lata Bansal, that the Tribunal does not have the power to stay the assessment proceedings, she fairly conceded that both the aforesaid stay applications filed by the assessee should be dismissed. However, she made prayers that the assessee’s appeal for A.Y(s). 2011-12 & 2012-13 are fixed for hearing before the “C” Division Bench on 06.05.2025, and similar issues as are raised by the assessee in grounds of appeal for assessment years 2011-12 and 2012-13 are required to be adjudicated as well for assessment years 2013- 14 and 2014-15. She stated before the Bench that stay applications may be dismissed, but the corresponding appeals in ITA Nos. 1043/Del/2025 & 1047/Del/2025 for assessment years 2013-14 and 2014-15 respectively should be transferred from “E” Bench to “C” Bench and be fixed for hearing on 6.5.2025, so that all the appeals for A.Yrs. 2011-12; 2012-13; 2013-14 & 2014-15 may be consolidated and heard together by the “C” Bench as similar issues have arisen in all these appeals for assessment years 2011-12 to 2014-15. 3. Ld. Sr. DR Shri Sahil Kumar Bansal fairly submitted that the Department has no objection if both the stay applications are dismissed. He also submitted that the Tribunal does not have power to stay the assessment proceedings. 3 SA Nos. 249 & 250/Del/2025 (In ITA nos. 1043 & 1047/Del/2025) A.Y. 2013 -14 & 2014-15 4. After hearing both the parties and without commenting on the merits of the issues arising in the appeals in quantum, we are of the considered view that the Tribunal does not have power to stay the assessment proceedings as is fairly conceded by the Ld. Sr. Advocate Smt. Prem Lata Bansal. We, however, direct the corresponding appeals in ITA Nos. 1043/Del/2025 & 1047/Del/2025 for assessment years 2013-14 and 2014-15 be transferred from “E” Bench to “C” Division Bench, and be fixed for hearing before Division Bench “C” on 6.5.2025 along with appeals for A.Yrs. 2011-12 & 2012-13 respectively.Since , the aforesaid common order is pronounced in the open court in the presence of both the parties, we are dispensing with the issue of notice of hearing before Division Bench “C” for 06th May, 2025. We order accordingly. 5. Stay applications stand dismissed with above directions. Order pronounced in the open court on 25th April, 2025 in the presence of both the parties. Sd/- Sd/- (MS. MADHUMITA ROY) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28/04/2025. *MPV* Copy forwarded to: 1. Appellant 4 SA Nos. 249 & 250/Del/2025 (In ITA nos. 1043 & 1047/Del/2025) A.Y. 2013 -14 & 2014-15 2. Respondent 3. CIT 4. DRP 5. DR Asst. Registrar, ITAT, New Delhi 1. Date of dictation of Tribunal Order 25.04.2025 2. Date on which the typed draft Tribunal Order is placed before the Dictating Member 28.04.2025 3. Date on which the typed draft Tribunal Order is placed before the Other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6.. Date on which the signed order comes back to the Sr. P.S./P.S. 7. Date on which the final Tribunal Order is uploaded by the Sr.P.S./P.S. on official website. 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed off files on the judisis portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor(Judicial) 11. The date on which the file goes to the Assistant Registrar for endorsement of the order.. 12. Date of Dispatch of the order "