INCOME TAX OFFICER-21(2)(1), MUMBAI V. SMT. KASHMIRA MODI, MUMBAI

MA 157/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8860 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2014-2015
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV K GUBGOTRA
• Keywords: Application of stay; Extension of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) M.A. NO. 157/MUM/2019 (SA NO. 39/MUM/2019) ASSESSMENT YEAR: 2014 - 15 ITO - 21(2)(1), PIRAMAL CHAMBERS, MUMBAI - 12. VS. SMT. KASHMIRA MODI 5, SHEEL, MARIE CO - OP HSG SOCIETY, ABDUL GAFFAR KHAN ROAD, WORLI, MUMBAI - 400018. PAN NO. AAFPM7124E APPELLANT RESPONDENT REVENUE BY : MR. RAJEEV K. GUBGOTRA, DR ASSESSEE BY : MR. BHUPENDRA SHAH, AR DATE OF HEARING : 29/03/2019 DATE OF PRONOUNCEMENT : 26/06/2019 ORDER PER N.K. PRADHAN, AM BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA), THE APPLICANT SUBMITS THAT THE STAY ON RECOVERY OF DEMAND GRANTED BY THE TRIBUNAL IN SA NO. 39/MUM/2019 FOR THE ASSESSMENT YEAR (AY) 2014 - 15 BE VACATED. 2. THE LD. DR SUBMITS THAT THE TRIBUNAL HAS GRANTED STAY FOR SIX MONTHS FROM THE DAT E OF PRONOUNCEMENT OF STAY ORDER VIDE ORDER NO. S.A. 256/MUM/2018 (ARISING OUT OF ITA NO. 2 107/MUM/2018) DATED 13.04.2018; AFTER COMPLETION OF STAY PERIOD THE ASSESSEE FURTHER FILED STAY APPLICATION WHICH WAS ALSO CONSIDERED BY THE ITAT AND FURTHER EXTENSI ON OF STAY WAS GRANTED BY THE TRIBUNAL VIDE ORDER DATED SMT. KASHMIRA MODI M.A. NO. 157 /MUM/2019 2 10.08.2018. IT IS ALSO STATED THAT FURTHER THE TRIBUNAL EXTENDED THE PERIOD OF STAY FOR SIX MONTHS VIDE ORDER DATED 08.02.2019. REFERRING TO SECTION 254(2A) OF THE INCOME TAX ACT, 1961 (THE ACT), TH E LD. DR SUBMITS THAT THE ITAT HAS ALLOWED STAY FOR THE PERIOD OF MORE THAN 365 DAYS, WHICH IS NOT PERMISSIBLE. FINALLY, IT IS STATED BY HIM THAT THE TRIBUNAL HAS RESTORED THE STAY ONCE VACATED MERELY ON THE BASIS OF SUBMISSION OF THE AR OF THE ASSESSEE TH AT HE DID NOT ATTEND ON THE SCHEDULED DATE, AS HE HAD TO ATTEND FOR OTHER MATTER AT JAIPUR, THEREFORE, THE ITAT MAY APPRECIATE THAT THE STAY GRANTED WAS ALREADY VACATED IN THIS CASE. FINALLY, IT IS SUBMITTED BY HIM THAT OUT OF TURN HEARING MAY BE GRANTED I N THE AFORESAID APPEAL. 3. ON THE OTHER HAND, THE LD. COUNSEL OF THE ASSESSEE SUBMITS THAT THERE IS NO MISTAKE APPARENT FROM RECORD IN THE IMPUGNED ORDER OF THE TRIBUNAL AND THEREFORE, THE M.A. FILED BY THE REVENUE U/S 254(2) OF THE ACT BE DISMISSED. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. IN THE PRESENT CASE THE ASSESSEE HAD ALREADY PAID RS.76,68,000/ - , WHICH CONSTITUTED ABOUT 50% OF THE OUTSTANDING DEMAND EXCLUDING INTEREST U/S 234B. ALSO THE CASE WAS FIXED F OR HEARING ON 30.08.2018 AND THEREAFTER, THE ITAT H BENCH VIDE NOTICE DATED 26.11.2018 FIXED THE DATE OF HEARING ON 14.12.2018 FOR CLARIFICATION WHICH WAS FURTHER ADJOURNED TO 18.01.2019. AS THE SAID BENCH WA S NOT FUNCTIONING ON 18.01.2019, THE MATTER WA S FIXED FOR HEARING ON 25.01.2019. THE MATTER WAS HEARD ON 25.01.2019. IN RESPONSE TO A QUERY RAISED BY THE BENCH DURING THE COURSE OF CLARIFICATION ON 25.01.2019, THE ASSESSEE FILED A WRITTEN SUBMISSION ON 08.02.2019. SMT. KASHMIRA MODI M.A. NO. 157 /MUM/2019 3 WE HAVE MENTIONED JN THE IMPUGNED O RDER THAT TAKING INTO CONSIDERATION THE ABOVE FACTS AND FURTHER FACT THAT THE APPEAL COULD NOT BE DISPOSED OFF FOR ONE REASON OR THE OTHER, BUT, FOR NO FAULT OF THE ASSESSEE. THEREFORE, WE GRANTED THE EXTENSION OF STAY FOR A FURTHER PERIOD OF SIX MONTHS FR OM THE DATE OF ORDER DATED 08.02.2019 OR TILL THE DISPOSAL OF THE APPEAL WHICHEVER IS EARLIER. A PERUSAL OF THE ABOVE FACTS CLEARLY INDICATES THAT THERE IS NO MISTAKE APPARENT FROM RECORD IN THE INSTANT CASE. 5 . THUS, THE PRESENT M.A. FILED BY THE R EVENU E BEING DEVOID O F MERITS , IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/06/2019. SD/ - SD/ - (SANDEEP GOSAIN) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 26/06/2019 RAHUL SHARMA, SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT, MUMBAI