Arsh Bread and Bakery P.Ltd, New Delhi V. ITO, Ward-1(1), Ghaziabad

ITA 6046/DEL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7179 (ITAT-DELHI)
• Duration Of Justice: 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 20-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.6046/DEL/2018 ASSESSMENT YEAR: 2009-10 ITA NO.6048/DEL/2018 ASSESSMENT YEAR: 2009-10 STAY APPLICATION NO. 673/DEL/2018 (IN ITA NO.6046/DEL/2018) ASSESSMENT YEAR: 2009-10 STAY APPLICATION NO. 674/DEL/2018 (IN ITA NO.6048/DEL/2018) ASSESSMENT YEAR: 2009-10 ARSH BREAD AND BAKERY PVT. LTD., 61, CORNER MARKET, MALVIYA NAGAR, NEW DELHI. (PAN: AAHCA5434G) VS ITO, WARD 1(1), GHAZIABAD. APPELLANT RESPONDENT ASSESSEE BY : SHRI DEEPAK CHOPRA, ADV. DEPARTMENT BY: SMT. RASHMITA JHA, CIT DR DATE OF HEARING : 28.09.2018 DATE OF PRONOUNCEMENT : 28.09.2018 O R D E R PER BENCH : THE LD. AR AT THE OUTSET SUBMITTED THAT ALTHOU GH THE APPLICANT WAS PRAYING FOR STAY OF OUTSTANDING DEMAND OF RS.74 ,38,031/- FOR ITA 6046, 6048, STAY 673, 674/D/2018 2 ASSESSMENT YEAR 2009-10 IN STAY APPLICATION NO. 673 /DEL/2018 AND ANOTHER STAY OF DEMAND OF RS. 26,85,250/- FOR T HE SAME ASSESSMENT YEAR IN STAY APPLICATION NO. 674/DEL/201 8, IT WAS APPARENT FROM THE FACE OF THE RECORD THAT BOTH THE ASSESSEES CAPTIONED APPEALS WERE CHALLENGING THE EX PARTE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX(A) WHEREIN THE L D. COMMISSIONER OF INCOME TAX(A) HAD DISMISSED THE ASS ESSEES APPEAL CHALLENGING THE ASSESSMENT FRAMED U/S 147 R/ W 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED 'THE A CT') AS WELL AS THE ASSESSEES CHALLENGE TO ORDER OF PENALTY PASSED U/S 271(1)(C). 2. THE LD. AR SUBMITTED THAT IN THE INTEREST OF JUS TICE, BOTH THE APPEALS SHOULD BE RESTORED TO THE FILE OF THE LD. C OMMISSIONER OF INCOME TAX(A) AND IN SUCH A CASE, THE STAY APPLICAT IONS WOULD BECOME INFRUCTUOUS. 3. THE LD. DR HAD NO OBJECTION TO THE APPEALS BEING RESTORED TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX(A). 3.1 ACCORDINGLY, IN VIEW OF THE FACT THAT THE LD. C OMMISSIONER OF INCOME TAX(A) HAS DISMISSED BOTH THE APPEALS OF THE ASSESSEE EX PARTE WITHOUT GOING INTO THE MERITS OF THE CASE, WE DEEM IT FIT TO RESTORE BOTH THE APPEALS TO THE FILE OF THE LD. COM MISSIONER OF INCOME TAX(A) WITH A DIRECTION TO DECIDE BOTH THE A PPEALS ON ITA 6046, 6048, STAY 673, 674/D/2018 3 MERITS BY PASSING A SPEAKING ORDER AFTER GIVING PRO PER OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. A CCORDINGLY, BOTH THE APPEALS STAND ALLOWED FOR STATISTICAL PURPOSES. 3.2 SINCE THE ASSESSEES APPEALS HAVE BEEN ALLOWED, THE ABOVE CAPTIONED STAY PETITIONS BECOME INFRUCTUOUS AND THE SAME ARE DISMISSED. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED WHILE THE STAY APPLICATIONS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH SEPTEMBER, 2018. SD/- SD/- (R.K. PANDA) (SUDHANSHU SRIVASTAV A) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28TH SEPTEMBER, 2018 GS COPY FORWARDED TO: - 1) APPELLANT 2) RESPONDENT 3) CIT(A) 4) CIT 5) DR TRUE COPY BY ORDER ASSTT. REGISTRAR ITA 6046, 6048, STAY 673, 674/D/2018 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