MRS. LALITA RAMESH PORWAL,LONAVLA V. ITO WARD-9(5), PUNE

SA 26/PUN/2025

AI Insights

The case involves Mrs. Lalita Ramesh Porwal, who filed a Stay Application with the Income Tax Appellate Tribunal Pune Bench against the Income Tax Officer, Ward 9(5), Pune. The application sought to stay the realization of an outstanding tax demand of Rs.15,59,569, which arose from an assessment where the assessee's income was significantly increased due to unexplained cash deposits during the demonetization period. The Tribunal considered the financial condition of the assessee and the fact that more than 20% of the demand had already been paid, leading to the decision to grant a stay and expedite the hearing of the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827526 (ITAT-PUNE)
• Duration Of Justice: 11 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 29-12-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BASAVARAJ HIREM ATH
• Assessee Lawyers: DIPESH R PORWAL
• Keywords: Application of stay
• Section: 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER SA No.26/PUN/2025 Arising out of ITA No.3023/PUN/2025 Assessment year : 2017-18 Mrs. Lalita Ramesh Porwal Survey No.21, Bungalow No.11, Pradhan Park, Lonavala – 410401 Vs. ITO, Ward 9(5), Pune PAN: AAQPP9517P (Applicant) (Respondent) Assessee by : Shri Dipesh R Porwal Department by : Shri Basavaraj Hiremath, Addl.CIT Date of hearing : 09-01-2026 Date of pronouncement : 09-01-2026 O R D E R PER R. K. PANDA, VP : The assessee through this Stay Application requests the Tribunal to stay on the realization of the outstanding demand of Rs.15,59,569/-. 2. The Ld. Counsel for the assessee referring to the contents of the Stay Application submitted that the assessee is an individual and filed her return of income on 06.02.2018 declaring total income of Rs.2,24,960/-. The Assessing Officer completed the assessment determining the total income of the assessee at Rs.22,14,960/- by making addition of Rs.90,90,000/- being the cash deposited during the demonetization period treating the same as unexplained. The Ld. CIT(A) has sustained the addition. So far as the merit of the case is concerned, he submitted that the assessee has a strong prima facie case in her favour. Further the Printed from counselvise.com 2 SA No.26/PUN/2025 assessee has already paid more than 20% of the total outstanding demand. He submitted that since the financial condition of the assessee is not good, therefore, full stay for the balance outstanding demand should be granted to the assessee. He also requested for an out of turn hearing of the appeal. 3. The Ld. DR on the other hand submitted that the assessee should be directed to pay some more amount. 4. After hearing both the sides, we find the assessee has already paid more than 20% of the total outstanding demand. We, therefore, stay the realization of the balance outstanding demand for a period of six months from today or disposal of the appeal whichever is earlier. Further, the request of the Ld. Counsel for the assessee for an out of turn hearing of the appeal is also accepted and the appeal is fixed for hearing on 12.01.2026 which was announced in the open Court. It was also announced that no separate notice of hearing shall be sent and this order itself shall be deemed to be the service of notice to both the sides to which both the parties agreed. 5. In the result, the Stay Application filed by the assessee is allowed in the above terms. Order pronounced in the open Court on 9th January, 2026. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 9th January, 2026 GCVSR Printed from counselvise.com 3 SA No.26/PUN/2025 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘SMC’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 09.01.2026 Sr. PS/PS 2 Draft placed before author 09.01.2026 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Office Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order Printed from counselvise.com "