DEBIPRASAD GHOSE,KOLKATA V. ITO, WARD 28(2), KOLKATA

SA 8/KOL/2025

AI Insights

The case involves a stay application by Debiprasad Ghose against an order passed by the CIT (A) on March 4, 2025, which demanded a tax amount of \\u20b938,20,840. The application was heard by the Income Tax Appellate Tribunal in Kolkata. The assessee's representative argued for an interim stay on the operation of the CIT (A)'s order and the associated tax demand. However, the Departmental Representative opposed the stay, citing the assessee's failure to meet the statutory requirement of depositing 20% of the disputed amount. The tribunal, referencing Section 254 of the Income Tax Act, dismissed the stay application due to non-compliance with the deposit requirement.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669285 (ITAT-KOLKATA)
• Appeal Type: Stay Application
• Pronouncement Date: 24-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: AKANKSHA CHOWDHURY
• Keywords: Application of stay
• Section: 2

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JM AND SHRI RAKESH MISHRA, AM SA No. 8/KOL/2025 (Arising in ITA No. 997/KOL/2025 for A.Y. 2013-14) Debiprasad Ghose Flat No. 16, Floor 6 th, Banstand Apartment, 212, Byramjee Jeejebhoy road, Near Mannat, Bandra West, Mumbai-400 050 Vs. ITO, Ward 28(2) Aayakar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700068, West Bengal (Applicant) (Respondent) PAN No. ADVPG8996R Assessee by : Ms. Akanksha Chowdhury, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 20.06.2025 Date of pronouncement: 24.06.2025 O R D E R Per Pradip Kumar Choubey, JM: The order relates to the stay application filed by the assessee in connection with appeal in ITA No.997/KOL/2025 filed by the assessee against the order passed by the ld. CIT (A) dated 04.03.2025, pending before the Hon'ble ITAT for disposal. 02. The ld. AR by pressing its petition prayed that an interim order of stay be passed on the operation of the impugned order dated 4th March, 2025 passed by the ld. CIT (A) till the disposal of the appeal bearing ITA no. 997/KOL/2025. Further prayer of the assessee is that an interim order of stay is passed on the operation of the Page | 2 SA No. 8/KOL/2025 Debiprasad Chose; A.Y. 2013-14 impugned order and stay on the alleged demand of ₹38,20,840/- towards alleged tax or any penalty / interest / cost if any purportedly payable by the assessee be passed. 03. The ld. DR opposed the stay application thereby submitting that the assessee did not deposit 20% of amount being the condition precedent of granting stay, so the petition of the stay be dismissed in limine. 04. Upon hearing the submissions of the respective parties, we have perused the stay application and find that there is prayer of the assessee to stay on the alleged demand of ₹38,20,840/-. There is no denying to this fact that the assessee preferred the appeal against the order of the ld. CIT (A) passed on 4th March, 2025 bearing ITA No.997/2023 and his appeal is pending for disposal before the ITAT. 05. In the light of submission made by the DR We have gone through the section 254 proviso clause which deals thus ”provided that the Appellate Tribunal may, after considering the merits of the application made by the assessee, pass an order of stay in any proceedings relating to an appeal filed under sub-section (1) of section 253 for a period not exceeding one hundred and eighty days from the date of such order [subject to the condition that the assessee deposits not less than twenty per cent of the amount of tax, interest, fee, penalty or any other sum payable under the provisions of this Act, or furnishes security of equal amount in respect thereof] and the appellate Tribunal shall dispose of the Page | 3 SA No. 8/KOL/2025 Debiprasad Chose; A.Y. 2013-14 appeal within the said period of stay specified in that order:” It is an admitted fact that the assessee did not deposit 20% amount of tax. Deposit of 20% of the amount of tax is the condition precedent to grant stay as it reveals from the section. Keeping in view the spirit of section 254 of the Act, without entering into the merit of the application, the stay application is hereby dismissed as the assessee did not deposit 20% of the amount of tax nor assessee is ready to pay the same. 06. In the result, the stay application is dismissed. Order pronounced in the open court on 24.06.2025. Sd/- Sd/- (RAKESH MISHRA) (PRADIP KUMAR CHOUBEY) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 24.06.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata "