PRITHVIRAJ SANWATRAJ KANKARIYA (HUF),AHMEDABAD V. THE PCIT, AHMEDABAD -1, AHMEDABAD

SA 2/AHD/2025

AI Insights

The case involves a Stay Application filed by Prithviraj Sanwatraj Kankariya (HUF) against the Principal Chief Commissioner of Income Tax, Ahmedabad-1, concerning the assessment year 2017-18. The application sought to stay the assessment proceedings until the decision of an appeal by the Income Tax Appellate Tribunal (ITAT) in a related case (ITA No.1786/Ahd/2024). The appeal was heard and the order was reserved, but the Stay Application was filed on the same day as the hearing. The tribunal dismissed the application as there was no tax demand pending at the time of the application, rendering it premature.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472253 (ITAT-AHMEDABAD)
• Appeal Type: Stay Application
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAVAN LIMBASIYA
• Assessee Lawyers: VARIS ISANI
• Keywords: Application of stay
• Section: 263

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ ““बी“ , अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER Stay Application No.02/Ahd/2025 (In ITA No.1786/Ahd/2024) Assessment Year : 2017-18 Prithviraj Sanwatraj Kankariya (HUF) 102 New Cloth Market Outside Raipur Gates Sarangpur, Kalupur Ahmedabad बनाम/ Vs. The Principal Chief Commissioner of Income Tax Ahmedabad -1 PAN/GIR No. : AABHK 2862 D (अपीलाथ\u0007/Applicant) .. (\b\tथ\u0007 / Respondent) Assessee by : Shri Varis Isani, Advocate Revenue by : Shri Kavan Limbasiya, Sr.DR सुनवाई की तारीख/ Date of Hearing 21/03/2025 घोषणा की तारीख /Date of Pronouncement 21/03/2025 आदेश / O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This Stay Application is filed by the assessee with the following prayers: “(a) That, the assessment proceedings initiated against the appellant may please be stayed till the decision of appeal by the Hon’ble Tribunal. (b) This application of the stay may please be heard along with ITAT No.1786/AHD/2024 on 13/03/2025. (c) Any other relief which the Hon’ble Members may deem fit and proper in the nature and circumstances of the case may be granted.” SA No.2/Ahd/2025 (In ITA No.1786/Ahd/2024) Prithviraj Sanwatraj Kankariya (HUF) vs. PCIT Asst.Year - 2017-18 - 2 - 2, As against the revision order dated 19/03/2024 passed by the Ld.PCIT, Ahmedabad-1, relating to Assessment Year 2017-18, the assessee preferred an appeal in ITA No.1786/Ahd/2024 with a delay application. The appeal was heard by the Co-ordinate Bench on 13/03/2025 and order is awaited. In the meantime, giving effect order is to be passed by the Assessing Officer before 31-03-2025. The assessee has filed this Stay Application with the above prayers. 2.1. It is seen from the records that the above Stay Application was filed by the assessee on 13/03/2025 only and the appeal in ITA No.1786/Ahd/2024 was heard and order is reserved. 3. There is no tax demand pertaining to order passed by the Ld. PCIT u/s.263 of the Act, as on today. 4. There cannot be any stay on the assessment proceedings post passing of the order u/s. 263 of the Act. Since, no demand is pending as on today, the application of the assessee, being pre- mature is hereby dismissed. This Order pronounced in Open Court on 21/03/2025 Sd/- Sd/- ( DR. BRR KUMAR ) (T.R. SENTHILUMAR) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad; Dated 21/03/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS SA No.2/Ahd/2025 (In ITA No.1786/Ahd/2024) Prithviraj Sanwatraj Kankariya (HUF) vs. PCIT Asst.Year - 2017-18 - 3 - आदेश की \u0017ितिलिप अ\u0019ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Applicant. 2. \b\tथ\u0007 / The Respondent. 3. संबंिधत आयकर आयु! / Concerned PCIT 4. आयकर आयु!(अपील) / The CIT(A)-concenred 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशानुसार/ BY ORDER, //स\tािपत \bित / True copy //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation:21.3.25 (dictation-pad 3-pages attached with the file) 2. Date on which the typed draft is placed before the Dictating Member 21.3.25 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S … 5. Date on which the fair order is placed before the Dictating Member for pronouncement…… 6. Date on which the fair order comes back to the Sr.P.S./P.S……. 7. Date on which the file goes to the Bench Clerk………………… 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order…………… "