NEHA NITIN PAWAR, MUMBAI V. PR. CIT - 23 , MUMBAI

ITA 1523/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3823 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 13-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAVITA P KAUSHIK
• Keywords: Application of stay
• Section: 22; 147; 144

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI C. N. PRASAD, JM & SHRI S . RIFAUR RAHMAN, AM ./ I.T.A. NO . 1523/MUM/2019 ( / ASSESSMENT YEAR: 2011 - 12 ) NEHA NITIN PAWAR, 503, MITRA PARIWAR CO - OP. HSG SOCIETY, KHER NAGAR, RAM MANDIR ROAD, BANDRA EAST, MUMBAI - 400 051 / VS. PCIT - 23 ROOM NO. 124, 1 ST FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI - 400 007 ./ ./ PAN NO. A JEPP6111G ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENTBY : MS. KAVITA P. KAUSHIK, DR / DATE OF HEARING : 22 .10 .20 20 / DATE OF PRONOUNCEMENT : 04.11.2020 / O R D E R PER S. RIF AU R RAHMAN (ACCOUNTANT MEMBER) : THE PRESENT A PPEAL HA S BEEN FILED BY THE ASSESSEE AGAINST THE STAY APPLICATION REJECTED BY LD. PR. COMMISS IONER OF INCOME 2 I.T.A. NO. 1523/MUM/2019 NEHA NITIN PAWAR TAX (APPEALS) - 2 3 , MUMBA I I N SHORT LD. PCIT(A) DATED 19.02.2019 FOR AY 2011 - 12 . 2. AT THE OUTSET, IT IS NOTICED THAT NO NE APPEARED ON BEHALF OF ASSESSEE AND EVEN NO APPLICATION FOR ADJOURNMENT WAS MOVED. ON THE OTHER HAND, L D. DR IS PRESENT IN THE COURT AND IS READY WITH ARGUMENTS. THEREFORE , WE HAVE DECIDED TO PROCEED WITH THE HEARING OF THE CASE EX - PA RTE WITH THE ASSISTANCE OF THE L D. DR AND THE MATERIAL PLACED ON RECORD. 3. LD. DR SUBMITTED THAT THE PRESENT APPEAL FILED BY THE ASSESSEE IS AGAINST THE STAY APPLICATION REJECTED BY LD. PCIT, THEREFORE THE PRESENT APPEAL IS NOT MAINTAINABLE IN THE EYES OF LAW. 4. CONSIDERED THE SUBMISSION OF LD. DR AND MATERIAL PLACED ON RECORD. WE NOTICE FROM THE RECORD THAT THE ASSESSMENT WAS COMPLETED U/S 144 R.W.S. 147 OF THE ACT, DETERMINING THE DEMAND OF RS. 33,93,060 FOR THE ASSESSMENT YEAR 2011 - 12. 5. AGGRIEVED WITH THE ABOVE, ASSESSEE FILED THE APPEAL BEFOR E LD. CIT(A), HOWEVER IN THE MEANTIME, ASSESSEE FILED AN APPLICATION FOR STAY OF RECOVERY OF DISPUTED DEMAND FOR THIS 3 I.T.A. NO. 1523/MUM/2019 NEHA NITIN PAWAR ASSESSMENT YEAR BEFORE THE AO AND PCIT - 23, MUMBAI. THE SAID APPLICATION WAS REJECTED BY THE REVENUE AUTHORITIES WITH A DIRECTION TO PAY 20 % OF THE DEMAND AND THE BALANCE WILL BE STAYED TILL THE ADJUDICATION OF THE APPEAL BY LD. CIT(A). 6. AGGRIEVED WITH THE REJECTION OF STAY APPLICATION, ASSESSEE FILED THE PRESENT APPEAL BEFORE US. 7. AFTER CAREFUL CONSIDERATION, WE NOTICE THAT THE PRESENT APPEAL IS NOT AN APPEAL APPEALABLE U/S 253 OF THE ACT. ACCORDINGLY, THE PRESENT APPEAL IS DISMISSED AS INFRUCTUOUS. 8 . IN THE NET RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 04.11. 2020 . SD/ - SD/ - (C. N. PRASAD ) (S. RIFAUR RAHMAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 04.11 . 2020 SR.PS. DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 4 I.T.A. NO. 1523/MUM/2019 NEHA NITIN PAWAR 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI