Siksha Niketan H.S. School, Agartala V. Assistant Commissioner of Income Tax, Circle - Agartala, Agartala

SA 03/GTY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0515 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D LOYI ACIT
• Assessee Lawyers: NANDADULAL PAUL; NIRNOY PAUL
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI E COURT AT KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI S.S. VISWANETHRA RAVI, JM] S.A. NOS. 01 - 06/GAU/2018 (ARISING OUT OF ITA NOS. 14 - 19/GAU/2018) ASSESSMENT YEARS: 2008-09 TO 2013-14 SIKSHA NIKETAN H.S. SCHOOL..................................APPELLANT ITI ROAD, INDRANAGAR, AGARTALA, TRIPURA (W) 799 005. [PAN : AAAJS 5135 J] ACIT CIRCLE AGARTALA.....................................RESPONDENT AGARTALA. APPEARANCES BY: SHRI NANDA DULAL PAUL, & SHRI NIRNOY PAUL, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI D. LOYI, ACIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 15, 2019 DATE OF PRONOUNCING THE ORDER : MARCH 15, 2019 O R D E R PER P.M. JAGTAP, VICE PRESIDENT BY THESE THREE STAY APPLICATIONS, THE ASSESSEE IS SEEKING STAY OF OUTSTANDING DEMAND OF RS.14,14,436/-, RS.14,32,660/-, RS.12,30,434, RS. 11,71,081/-, RS. 9,60,226/- AND RS. 12,99,834/- FOR A.Y. 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 AND 201314 RESPECTIVELY. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. ALTHOUGH THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE FINANCIAL POSITION OF THE ASSESSEE IS NOT GOOD WHILE SUPPORTING THESE STAY APPLICATIONS, NOTHING HAS BEEN BROUGHT ON RECORD TO SUPPORT AND SUBSTANTIATE THE SAME. HE HAS ALSO SUBMITTED THAT THE 2 S.A. NOS. 01 -06/GAU/2018 (A.Y. 2008--09 TO 2013-14) SIKSHA NIKETAN H.S. SCHOOL ASSESSEE HAS ALREADY PAID 15% OF THE OUTSTANDING DEMAND ORIGINALLY RAISED. HOWEVER AS RIGHTLY POINTED OUT BY THE LEARNED DR, THE SAID PAYMENT WAS MADE BY THE ASSESSEE IN 2016 IN TERMS OF THE CONDITION STIPULATED BY THE LD. CIT(A) WHILE GRANTING THE STAY OF OUTSTANDING DEMAND AND THE ASSESSEE HAS NOT MADE ANY FURTHER PAYMENT AGAINST THE OUTSTANDING DEMAND IN A PERIOD OF LAST MORE THAN TWO YEARS. THE LEARNED COUNSEL FOR THE ASSESSEE HAS ALSO NOT BEEN ABLE TO SHOW THAT THE ASSESSEE HAS A GOOD PRIMA FACIE CASE TO SUCCEED ON MERIT IN THE CORRESPONDING APPEALS FILED BY THE ASSESSEE WHICH ARE PENDING BEFORE THE TRIBUNAL. ON THE OTHER HAND, THE LEARNED COUNSEL FOR THE ASSESSEE HAS POINTED OUT THAT THE APPEALS FILED BY THE ASSESSEE FOR ALL THE YEARS UNDER CONSIDERATION HAVE BEEN DISMISSED BY THE LD. CIT(A) BY PASSING A WELL DISCUSSED AND WELL REASONED ORDER AND IT, THEREFORE, CANNOT BE SAID THAT THE ASSESSEE HAS A GOOD PRIMA FACIE CASE TO SUCCEED ON MERIT IN THE APPEALS FILED BEFORE THE TRIBUNAL. 3. KEEPING IN VIEW THE SUBMISSIONS MADE BY THE LEARNED REPRESENTATIVES OF BOTH THESE SIDES, WE FIND THAT THE ASSESSEE HAS NOT BEEN ABLE TO MAKE OUT A CASE FOR GRANT OF STAY OF DEMAND OUTSTANDING IN ITS CASE. WE, THEREFORE, FIND NO MERIT IN THESE STAY APPLICATIONS FILED BY THE ASSESSEE AND DISMISS THE SAME. REGISTRY HOWEVER DIRECTED TO FIX THE CORRESPONDING APPEALS OF THE ASSESSEE IN ITA NO. 14 TO 19/GAU/2018 FOR HEARING OUT OF TURN BEFORE THE NEXT TOURING BENCH / E-COURT. 3 S.A. NOS. 01 -06/GAU/2018 (A.Y. 2008--09 TO 2013-14) SIKSHA NIKETAN H.S. SCHOOL 4. IN THE RESULT, ALL THE STAY APPLICATIONS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2019 SD/- SD/ (S.S.VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 15/03/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. SIKSHA NIKETAN H.S. SCHOOL, INDRANAGAR, ITI ROAD, AGARTALA, TRIPURA (W) -799 005. 2. ACIT CIRCLE, AGARTALA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, GAUHATI BENCHES