Yogesh Chopra, New Delhi V. ITO, Ward-2(1), Ghaziabad

ITA 5993/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1183 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 18-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBE R & SHRI O.P. KANT, ACCOUNTANT MEMBER STAY APPLICATION NOS. 332 TO 335/DEL/2019 (ITA NOS. 1797 TO 1800/DEL/2019) ( ASSESSMENT YEARS: 2010-11 TO 2013-14) NEHA DUGGAL 3-E-42, NIT, FARIDABAD HARYANA. PAN NO. AWKPD5551F VS ACIT CENTRAL CIRCLE 4, NEW DELHI. APPELLANT RESPONDENT STAY APPLICATION NOS. 336 TO 339/DEL/2019 (ITA NOS. 1801 TO 1804/DEL/2019) ( ASSESSMENT YEARS: 2010-11 TO 2013-14) NEERU DUGGAL 3-E-42, NIT, FARIDABAD HARYANA. PAN NO. AHNPD0991P VS ACIT CENTRAL CIRCLE 4, NEW DELHI. APPELLANT RESPONDENT STAY APPLICATION NOS. 340 TO 343/DEL/2019 (ITA NOS. 1805 TO 1808/DEL/2019) ( ASSESSMENT YEARS: 2010-11 TO 2013-14) NANY DUGGAL 3-E-42, NIT, FARIDABAD HARYANA. PAN NO. AREPD9956F VS ACIT CENTRAL CIRCLE 4, NEW DELHI. APPELLANT RESPONDENT 2 STAY AP PLICATION NOS. 332 TO 362/DEL/2019 STAY APPLICATION NOS. 344 TO 347/DEL/2019 (ITA NOS. 1809 TO 1812/DEL/2019) ( ASSESSMENT YEARS: 2010-11 TO 2013-14) POONAM DUGGAL 3-E-42, NIT, FARIDABAD HARYANA. PAN NO. AESPD6713K VS ACIT CENTRAL CIRCLE 4, NEW DELHI. APPELLANT RESPONDENT STAY APPLICATION NOS. 348 TO 353/DEL/2019 (ITA NOS. 1813 TO 1818/DEL/2019) ( ASSESSMENT YEARS: 2010-11 TO 2013-14) SANJAY DUGGAL 3-E-42, NIT, FARIDABAD HARYANA. PAN NO. AESPD6712J VS ACIT CENTRAL CIRCLE 4, NEW DELHI. APPELLANT RESPONDENT STAY APPLICATION NOS. 354 TO 357/DEL/2019 (ITA NOS. 1819 TO 1822/DEL/2019) ( ASSESSMENT YEARS: 2010-11 TO 2013-14) ARUN DUGGAL 3-E-42, NIT, FARIDABAD HARYANA. PAN NO. AGUPD5708Q VS ACIT CENTRAL CIRCLE 4, NEW DELHI. APPELLANT RESPONDENT STAY APPLICATION NOS. 358 TO 362/DEL/2019 (ITA NOS. 1824 TO 1828/DEL/2019) ( ASSESSMENT YEARS: 2010-11 TO 2013-14) DUGGAL & SONS BUILDWELL (P) LTD. 3-E-42, NIT, FARIDABAD HARYANA. PAN NO. AACCD5891M VS ACIT CENTRAL CIRCLE 4, NEW DELHI. APPELLANT RESPONDENT 3 STAY AP PLICATION NOS. 332 TO 362/DEL/2019 ASSESSEE BY SHRI KAPIL GOEL, CA REVENUE BY SMT. RINKU SINGH, SR. DR ORDER PER SHRI BHAVNESH SAINI, J.M. THIS ORDER SHALL DISPOSE OF ALL THE ABOVE STAY APP LICATIONS IN GROUP CASES INVOLVING 31 STAY APPLICATIONS. 2. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES. 3. LD. COUNSEL FOR ASSESSEE AT THE OUTSET SUBMITTED THAT IN CASE AN EARLY HEARING IS GRANTED, HE WOULD NOT BE PRESSI NG THE STAY APPLICATIONS AT THIS STAGE. HE HAS SUBMITTED THAT IN THE OTHER GROUP CASES OF TALWAR GROUP CONNECTED WITH THE ASSE SSEES EARLY HEARING OF THE APPEALS HAVE BEEN GRANTED FOR 16 TH MAY, 2019 VIDE ORDER DATED 15 TH MARCH, 2019. HE HAS SUBMITTED THAT ASSESSEE IS NOT IN POSITION TO PAY ANYTHING AGAINST THE OUTSTAN DING DEMAND AND THAT PROSECUTION HAS BEEN INITIATED IN TWO OF T HE CASES. 4. LD. DR HAS NO OBJECTION FOR GRANT OF EARLY HEARI NG IN THE MATTERS. 5. CONSIDERING THESE ARE CASES OF HIGH DEMAND AND T HAT PROSECUTION HAVE BEEN INITIATED IN SOME OF THE GROU P CASES, WE DISMISSED THE STAY APPLICATIONS OF THE ASSESSEE AS WITHDRAWN, HOWEVER, WE GRANT AN EARLY HEARING OF ALL THE APPEA LS IN RESPECT OF THESE ASSESSEES AS HAVE BEEN DONE IN THE CASE OF TA LWAR GROUP. OFFICE IS DIRECTED TO FIX ALL THE APPEALS FOR HEARI NG ON MERITS ON 16 TH DATE OF HEARING 20.03.2019 DATE OF PRONOUNCEMENT 20.03.2019 4 STAY AP PLICATION NOS. 332 TO 362/DEL/2019 MAY, 2019. ASSESSEE SHALL NOT SEEK ANY UNNECESSARY ADJOURNMENT IN THE MATTER. STAY APPLICATIONS ARE D ISMISSED AS WITHDRAWN WITH THE ABOVE DIRECTIONS. NO SEPARATE N OTICE WILL BE ISSUED TO THE PARTIES FOR THE DATE FIXED. COPY OF THIS ORDER BE PLACED IN EACH FILE. 6. IN THE RESULT, STAY APPLICATIONS OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN WITH ABOVE DIRECTIONS. SD/- SD/- (O.P. KANT) ( BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 20/03/2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 5 STAY AP PLICATION NOS. 332 TO 362/DEL/2019 DATE OF DICTATION 20/03/19 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20/03/19 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 20/03/19 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 20/03/19 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 20/03/19 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 20/0 3/19 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER