MR. DAYAL SHANKAR YADAV, JAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7, JAIPUR

ITA 366/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3487 (ITAT-JAIPUR)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C GUPTA
• Keywords: Application of stay
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM S.A NO. 16/JP/2020 (ARISING OUT OF ITA NO. 100/JP/2020) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 NEK RAM SHARMA THROUGH LEGAL HEIR RAM PRASAD SHRAMA VILL- GOLETA, TEHSIL- RAMGARH, ALWAR. CUKE VS. THE ITO, WARD-1(3), ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: BEPPS 8632 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : MISS SHIVANGI SAMDHANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI K. C. GUPTA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 28/02/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 29/02/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS A STAY APPLICATION ARISING OUT OF ITA NO. 100/JP/2020 FOR A.Y 2008-09 FILED BY THE LEGAL HEIR ON BEHALF OF TH E DECEASED ASSESSEE AGAINST THE DEMAND CREATED BY THE ASSESSING OFFICER OF RS. 4,54,360/- PURSUANT TO THE ORDER PASSED U/S 143(3) R.W.S. 148 DATED 16.03.2016. 2. DURING THE COURSE OF HEARING, THE LD. AR SUBMITT ED THAT PURSUANT TO PARTIAL RELIEF GRANTED BY THE LD. CIT(A), THE DE MAND HAS COME DOWN S.A. NO. 16/JP/2020 NEK RAM SHARMA VS. ITO 2 RS. 4,54,360/- TO RS. 3,38,582/- AND THE ASSESSEE H AS ALREADY DEPOSITED RS. 70,000/- WHICH CONSTITUTE 20.67% OF TOTAL OUTS TANDING DEMAND. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE HAS ALREADY EXPIRED AND LEGAL HEIRS ARE FACING EXTREME FINANCIAL HARDSHIP AND ARE NOT IN A POSITION TO DEPOSIT ANY FURTHER DEMAND. IT WAS FURTHER SUBMITT ED THAT THE ASSESSEES APPEAL HAS BEEN FILED WITH THE TRIBUNAL ON 23.01.2020 AND THE LEGAL HEIRS ARE HOPEFUL THAT IT WILL BE DECIDED IN ITS FAVOUR ON MERITS. IT WAS ACCORDINGLY REQUESTED THAT THE BALANCE DEMAN D MAY BE STAYED TILL DISPOSAL OF THE APPEAL BY THE TRIBUNAL. 3. PER CONTRA, THE LD. DR IS HEARD WHO HAS OBJECTED TO THE GRANT OF STAY OF OUTSTANDING DEMAND AND SUBMITTED THAT THE A SSESSEE MAY BE ASKED TO PAY THE DEMAND IN INSTALLMENTS. 4. AFTER HEARING BOTH THE PARTIES AND PERSUING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT OUT OF TOTAL DEMAND OF RS 3 ,38,582/-, THE ASSESSEE HAS ALREADY DEPOSITED A SUM OF RS 70,000/- WHICH REPRESENTS 20.67%. THE AO IS DIRECTED NOT TO TAKE ANY COERCIVE /RECOVERY ACTION AND THE DEMAND IS STAYED TILL THE NEXT DATE OF HEAR ING. THE MATTER IS DIRECTED TO BE LISTED FOR HEARING ON 17.03.2020 AS STAY GRANTED MATTER. NO SEPARATE NOTICE AS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT. THE ASSESSEE/AR IS DIRECTED NOT TO SEEK ANY ADJOURN MENT ON THE SCHEDULED DATE OF HEARING AND IS DIRECTED TO SUBMIT PAPERBOOK, IF ANY ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF THE HE ARING. IN THE RESULT, THE STAY APPLICATION IS DISPOSED OF F IN LIGHT OF ABOVE DIRECTIONS. S.A. NO. 16/JP/2020 NEK RAM SHARMA VS. ITO 3 ORDER PRONOUNCED IN THE OPEN COURT ON 29/02/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 29/02/2020. *SANTOSH . VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI NEK RAM SHARMA, ALWAR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-1(3), ALWAR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {S.A. NO. 16/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR