Hardik Garments Pvt. Ltd., New Delhi V. ITO, Ward- 11(1), New Delhi

ITA 4244/DEL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2713 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 09-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

STAY NO. 659/D/2019 (IN ITA NO. 4244/D/2019) 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY C NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER STAY NO. 659/DEL/2019 (IN ITA NO.4244/DEL/2019) ASSESSMENT YEAR: 2015-16 ITA NO.4244/DEL/2019 ASSESSMENT YEAR: 2015-16 M/S HARDIK GARMENTS PVT. LTD., C/O MAHESH KUMAR & CO., CHARTERED ACCOUNTANTS, 304, 19, ARUNACHAL BUILDING, BARAKHAMBA ROAD, NEW DELHI-110001 VS INCOME TAX OFFICER, WARD 11(1), NEW DELHI-110002 APPELLANT RESPONDENT ASSESSEE BY : SHRI RUCHESH SINHA, ADV. DEPARTMENT BY: SHRI N.K. BANS AL, SR. DR DATE OF HEARING : 14.06.2019 DATE OF PRONOUNCEMENT : 14.06.2019 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER : BY MEANS OF THIS STAY APPLICATION, THE APPLICANT SE EKS STAY OF OUTSTANDING DEMAND OF RS. 1,67,98,590/- PERTAINI NG TO ASSESSMENT YEAR 2015-16. 2.0 THE LD. AR SUBMITTED THAT THE LD. CIT(A) HAS DE CIDED THE ASSESSEES APPEAL EX PARTE QUA THE ASSESSEE APPLICANT, AND, THEREFORE, A COMPLETE STAY OF THE OUTSTANDING DEMAN D SHOULD BE STAY NO. 659/D/2019 (IN ITA NO. 4244/D/2019) 2 GRANTED TO THE APPLICANT. 2.1 THE LD. SR. DR OPPOSED THE COMPLETE STAY OF D EMAND AND ARGUED THAT THE STAY SHOULD BE GIVEN SUBJECT TO THE APPLICANT DEPOSITING AT LEAST 50% OF THE OUTSTAND DEMAND. 2.2 WE HAVE HEARD BOTH THE PARTIES AND HAVE ALSO GONE THROUGH THE IMPUGNED ORDER IN ITA NO. 4244/DEL/2019 . IT IS EVIDENT FROM THE PERUSAL OF THE IMPUGNED ORDER THAT THE LD. CIT(A)-22 VIDE ORDER DATED 18.02.2019 HAD DISMISSED THE APPLICANT ASSESSEES APPEAL IN LIMINE WITHOUT CONSIDERING THE FACTS OF THE CASE FOR THE SIMPLE REASON THAT THE AS SESSEE DID NOT APPEAR WHEN THE APPEAL WAS FIXED FOR HEARING. THE LD. AR HAS MADE A STATEMENT AT THE BENCH THAT THE NOTICES FOR THE HEARING OF APPEAL WERE NOT RECEIVED BY THE ASSESSEE APPLICANT. 2.3 LD. SR. DR HAD NO OBJECTION TO THE ISSUE BEING RESTORED TO THE FILE OF THE LD. CIT(A). 2.4 LD. AR HAS ALSO AGREED THAT THE ISSUE CAN BE RE STORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. IN VIEW OF THE CONCURRENCE OF BOTH THE PARTIES, WE RESTORE THE APP EAL TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFRESH AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. THE ASSESSEE IS ALSO DIRECTED TO KEEP TRACK OF THE APPELLATE PROCEEDINGS AND APPE AR BEFORE THE STAY NO. 659/D/2019 (IN ITA NO. 4244/D/2019) 3 LD. CIT(A) WHEN CALLED UPON TO DO SO, FAILING WHICH THE LD. CIT(A) SHALL BE AT LIBERTY TO DECIDE THE APPEAL EX PARTE QUA THE ASSESSEE AS PER LAW. 3. SINCE THE APPEAL HAS BEEN RESTORED TO THE FILE O F THE LD. CIT(A), THE STAY APPLICATION BECOMES INFRUCTUOUS AN D IS DISMISSED. 4. IN THE RESULT, THE STAY APPLICATION STANDS DISMI SSED WHEREAS THE ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICA L PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE 2019. SD/- SD/- (R.K. PANDA ) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH JUNE 2019 GS COPY FORWARDED TO: - 1) APPELLANT 2) RESPONDENT 3) CIT(A) 4) CIT 5) DR BY ORDER ASSTT. REGISTRAR STAY NO. 659/D/2019 (IN ITA NO. 4244/D/2019) 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER