DHRUV MUKESH AGARWAL,VAPI V. ITO, WARD 1, VAPI

SA 2/SRT/2026

AI Insights

The case involves a stay application by Dhruv Mukesh Agarwal against the Income Tax Officer, Ward-1, Vapi, concerning an outstanding tax demand for the Assessment Year 2019-20. The assessee sought a stay on the remaining balance of the demand after having paid 20% of it. The tribunal, considering the circumstances and the partial payment, decided to grant an interim stay on the recovery proceedings. The matter is set for a further hearing on 12.03.2026, with specific instructions for the assessee to avoid unnecessary adjournments and to facilitate a swift resolution.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839437 (ITAT-SURAT)
• Duration Of Justice: 10 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 13-02-2026
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: HARDIK VORA
• Keywords: Reasonable cause; Recovery proceedings; Application of stay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER Stay Application No.2/Srt/2026 in I.T.A. No.1212/Srt/2025 (Assessment Year: 2019-2020) Dhruv Mukesh Agarwal, 501, Gulmohar B, Royal Gardens, Chala, Vapi-396191. [PAN :ALIPA0985 B] Vs. The Income Tax Officer, Ward-1, Vapi. (Appellant) .. (Respondent) Appellant by : Shri Hardik Vora, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 20.02.2026 Date of Pronouncement 23.02.2026 O R D E R PER DR.B.R.R KUMAR, VICE PRESIDEN : The present Stay Application No.02/Srt/2026 has been filed by the assessee in ITA No. 1212/Srt/2025 for the Assessment Year 2019-20 seeking a stay on outstanding demand. 2. During the course of hearing, the learned counsel for the assessee submitted that the assessee has already paid 20% of the demand raised and sought stay of the balance outstanding demand till the disposal of the appeal. Keeping in view the facts and circumstances of the case and the payment of 20% of the outstanding demand, and in the interest of justice, Printed from counselvise.com S.P No.2/Srt/2026 in ITA No. 1212/Srt/2025 Asst. Year : 2019-20 - 2– we deem it appropriate to grant interim stay of the recovery proceedings. The matter is directed to be posted for hearing on 12.03.2026. The Ld. Authorised Representative for the assessee is directed to proceed with the matter on the said date of hearing without seeking any adjournment and to cooperate in the expeditious disposal of the appeal. It is clarified that in the event of the assessee seeking adjournment without reasonable cause or failing to cooperate in the disposal of the appeal, the interim relief granted herein shall stand vacated automatically. Accordingly, interim relief is granted till 30.03.2026 or till disposal of the case whichever is earlier. 3. In the result, the Stay Application filed by the assessee is allowed. The order is pronounced in the open Court on 23.02.2026. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) (True Copy) (True Copy) Surat; Dated 23.02.2026 **mv आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ ) अपील ( / The CIT(A)- 5. िवभागीय Ůितिनिध , आयकर अपीलीय अिधकरण , /DR,ITAT, Surat, 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Surat Printed from counselvise.com "