M/S GREATER MOHALI AREA DEVELOPMENT AUTHORITY,MOHALI V. DCIT, C-6(1), MOHALI

SA 3/CHANDI/2023

AI Insights

The case involves M/s Greater Mohali Area Development Authority, the appellant, contesting against the Deputy Commissioner of Income Tax, Circle 6(1), Mohali, the respondent, regarding the outstanding tax demands for the assessment years 2012-13 to 2017-18. The Tribunal considered multiple Stay Applications filed by the assessee seeking an ad-interim stay on the recovery of the outstanding demands. The Tribunal noted the substantial payments made by the assessee against the demanded amounts and acknowledged the prima-facie arguable case on merit, leading to the decision to grant a stay on the recovery of the outstanding demands.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396359 (ITAT-CHANDIGARH)
• Appeal Type: Stay Application
• Pronouncement Date: 26-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: SUDHIR SEHGAL
• Keywords: Application of stay

Judgement Text

"आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ S.A. No. 1, 2,3,4,5 & 10/CHD/2023 in ITA No. 1408/CHD/2019,1561/CHD/2017, 1203/CHD/2019,1566/CHD/2019, 1567/CHD/2019, 405/CHD/2023 Ǔनधा[रण वष[ / A.Y: 2012-13, 2013-14,2014-15,2015-16 2016-17, 2017-18 M/s Greater Mohali Area Development Authority, Room No. 309, 3rd Floor, PUDA Bhawan, Sector 62,Mohali. Vs The DCIT, Circle 6(1), Mohali. èथायी लेखा सं./PAN NO: AAALG0872G अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Assessee by : Shri Sudhir Sehgal, Advocate Revenue by : Shri Vivek Vardhan, Addl. CIT Sr.DR Date of Hearing : 21.05.2025 Date of Pronouncement : 26.05.2025 PHYSICAL HEARING O R D E R PER RAJ PAL YADAV, VP The present six Stay Applications are directed at the instance of the assessee for grant of ad-interim stay of the outstanding demand in assessment year 2012-13 to 2017- 18. 2. We find that these Stay Applications were filed on 14th February, 2023, except assessment year 2017-18, which was SA 1,2,3,4,5 & 10/CHD/2023 A.Y. 2012-13 to 2017-18 2 filed on 27th July, 2023. We find that five Stay Applications were listed before the Bench on 16.03.2023 and the Bench has passed the following order : “Hearing in the 5 Stay granted appeals, the parties inform will take atleast 3 to 4 days for A.Y 2012-13 and 2013-14.Remaining appeals on nearly identical issues will also require atleast a week's time. After considering the availability of the parties they are directed to argue on 11.04.2023 and the Registry is directed to put up before the Hon'ble Vice President for directing the constitution of a dedicated Bench for atleast 10 working days. Since today is the last working day of the week wherein Id. A.M is also sitting in both the Benches, it is not possible to start the hearing keeping in mind the non- availability of the parties in the remaining days of the month due to time barring assessments etc. In view of the above hearing adjourned to 11.04.2023. Status Quo to be maintained by the parties. 2.1 Thereafter, the hearing in the appeal was adjourned time to time and this order was extended but Stay Applications are not being disposed of. We further find that earlier, assessee moved Stay Application bearing Nos. 7 to 11 in assessment years 2012-13 to 2016-17. These Stay Applications were disposed of by the Tribunal on 27.07.2022 and stay was granted to the assessee. The copy of the Tribunal’s order dated 27.07.2022 has been placed on the record by the assessee. 3. With the assistance of ld. Representative, we have gone through the record carefully. The ld. counsel for the SA 1,2,3,4,5 & 10/CHD/2023 A.Y. 2012-13 to 2017-18 3 assessee has placed the details in tabular form exhibiting the computation of demand made by the AO and how demand has been adjusted against refund or paid by the assessee. Such details read as under : A.Y. 2012- 13 2013- 14 2014- 15 2015- 16 2016- 17 2017- 18 Demand raised by Assessing Officer 9.53 25.35 29.52 30.99 18.33 109.67 Tax Deposit Against Demand Raised 3.98 17.52 14.76 13.93 3.67 21.99 Refund Adjusted against demand A.Y.2019-20 11.49 A.Y. 2020-21 A.Y.2021-22 A.Y. 2022-23 2.59 0.77 A.Y. 2023-24 2.86 Total Amount paid or Adjusted against demand 6.58 17.52 18.39 25.42 3.67 21.99 % of Amount deposit/Adjusted against refund 69.05 69.11 62.30 82.03 20.02 20.05 4. A perusal of the above would indicate that assessee has almost paid demand to the extent of 69% in assessment year 2012-13, 2013-14 and 62% in 2014-15, 82% in 2015-16 and more than 20% in rest of the two years. It has been granted stay earlier. It has a prima-facie arguable case on merit. Therefore, we deem it appropriate to stay the recovery of outstanding demand for a period of 180 days or till the SA 1,2,3,4,5 & 10/CHD/2023 A.Y. 2012-13 to 2017-18 4 disposal of appeals, whichever event occurs first. The assessee will not seek adjournment unless unavoidable circumstances warrant so. 5. Appeals are fixed for hearing on 22.07.2025. Sd/- Sd/- (KRINWANT SAHAY) (RAJ PAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. The CIT(A) 5. DR, ITAT, Chandigarh Assistant Registrar "