INDER KALTA,SHIMLA V. DCIT/ACIT(CENTRAL), SHIMLA

SA 10/CHANDI/2026

AI Insights

The case involves multiple Stay Applications filed by the assessees, Inder Kalta, Kalta Liquors, and Ranjana Kumari, against the ACIT, Central, Shimla, concerning the outstanding tax demands for various assessment years. The primary legal issue was whether the 148 notice should have been issued by the jurisdictional Assessing Officer (AO) or a Faceless AO. The assessees, engaged in liquor trading, faced a liquidity crunch due to the need to obtain fresh licenses by 31.03.2026, prompting the request for an expedited hearing. The Tribunal decided to list the appeals for a hearing before the critical date but did not grant an interim stay on the demands.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839706 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2023-2024
• Appeal Filed On: 19-02-2026
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: AJAY JAIN
• Keywords: Application of stay

Judgement Text

"आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ S.A.Nos. 8,9 & 10/CHD/2026 in ITA Nos. 1046 to 1048/CHD/2025 Ǔनधा[रण वष[ / A.Y. : 2021-22, 2022-23 & 2023-24 Inder Kalta, Kalta Niwas, North Oak Sanjauli, Shimla. Vs The ACIT, Central, Shimla. èथायी लेखा सं./PAN NO: अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent आयकर अपील सं./ S.A.Nos. 11,12 & 13/CHD/2026 in ITA Nos. 1049 to 1051/CHD/2025 Ǔनधा[रण वष[ / A.Y. : 2021-22, 2022-23 & 2023-24 Kalta Liquors, Kalta Niwas, North Oak Sanjauli, Shimla. Vs The ACIT, Central, Shimla. èथायी लेखा सं./PAN NO: अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent आयकर अपील सं./ S.A.Nos. 14, 15, 16 & 17/CHD/2026 in ITA Nos. 1056 to 1058 & 1060/CHD/2025 Ǔनधा[रण वष[ / A.Y. : 2020-21, 2021-22,2023-24 & 2022-23 Ranjana Kumari, Kalta Niwas, North Oak Sanjauli, Shimla. Vs The DCIT/ACIT, Central, Shimla. èथायी लेखा सं./PAN NO: अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Printed from counselvise.com SA Nos. 8 to 17/CHD/2025 2 Assessee by : Shri Ajay Jain, CA Revenue by : Shri Vivek Vardhan, Sr.DR Date of Hearing : 25.02.2026 Date of Pronouncement : 25.02.2026 PHYSICAL HEARING O R D E R PER RAJPAL YADAV, VP The present Stay Applications are directed at the instance of the assessees for grant of ad interim stay of the outstanding demand in each case of the assessee. 2. The ld. counsel for the assessee, at the very outset submitted that some of the appeals pertain to ‘B’ Bench but when assessee moved an application for consolidation, then all these appeals have been consolidated in ‘A’ Bench. The Registry was also directed to list all these appeals on 10.02.2026. One of the issues involved in all appeals relates to the issue, whether 148 notice ought to have been given by the jurisdictional AO or Faceless AO ? Therefore, on that account, Revenue sought an adjournment on 10.02.2026 and hearing was adjourned to 30.04.2026. The ld. counsel for the assessee submits that they will not press this ground in these appeals. He also submitted that since the assessees are Printed from counselvise.com SA Nos. 8 to 17/CHD/2025 3 engaged in liquor trading and they would be required to obtain fresh licence after 31.03.2026, hence, there is a liquidity crunch in their hands. He prayed that appeals be taken up before 31.03.2026. 3. Considering the above facts and circumstances, we partly allow these Stay Applications and direct the Registry to list these appeals for hearing on 23.03.2026. At this stage, no stay is being granted to the assessee, however, assessee will be at liberty to file fresh Stay Applications, if necessity arises. 4. In the result, Stay Applications are partly allowed. Order pronounced on 25th February, 2026. Sd/- Sd/- (KRINWANT SAHAY) (RAJ PAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. The CIT(A) 5. DR, ITAT, Chandigarh. Assistant Registrar Printed from counselvise.com "