SHRI RAKESH TIWARI, RAIPUR V. INCOME TAX OFFICER, WARD 3(3), RAIPUR

SA 03/RPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3549 (ITAT-RAIPUR)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 23-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A.K. LASKAR
• Keywords: Application of stay
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY , JUDICIAL M EMBER AND DR. MI THA LAL MEENA, A CCOUNTANT M EMBER STAY APPLICATION NO. 03/RPR/2019 ( ARISING OUT OF ITA NO.195/RPR/2018) / ASSESSMENT YEAR : 2015 - 16 SHRI RAKESH TIWARI, LODHI PARA, KRISHI UPAJ MANDI ROAD, PANDRI TARAI, RAIPUR (C.G.) - 492 001. PAN : ACXPT6237D ....... / APPLICANT / V/S. THE INCOME TAX OFFICER, WARD 3(3), RAIPUR. / RESPONDENT A SSESSEE BY : SHRI R.B. DOSHI REVENUE BY : SHRI A.K. LASKAR, JCIT / DATE OF HEARING : 13.05 .2019 / DATE OF PRONOUNCEMENT : 13 .05 .2019 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS STAY APPLICATION PREFERRED BY THE ASSESSEE IS FOR STAYING OF AN OUTSTANDING DEMAND OF RS.8 ,77,260/ - OUT OF THE TOTAL DEMAND OF RS.10,97,260/ - RAISED FOR THE ASSESSMENT YEAR 2015 - 16. 2 S A NO. 03 / RPR /20 19 A.Y. 2015 - 16 2. THROUGH THIS STAY APPLICATION, THE LD. AR OF THE ASSESSEE CONTENDS THAT THEY HAVE ALREADY PAID 20% OF THE OUTSTANDING DEMAND I.E. RS.2,20,000/ - ON 21.11.2017 VID E CHALLAN NO.00005 WHICH COMES 20% OF THE TOTAL DEMAND. THE RELEVANT DOCUMENTS HAVE BEEN ENCLOSED IN THE PAPER BOOK FILED. THE ASSESSEE ALSO SUBMITTED THAT THERE IS PRIMA - FACIE GOOD CASE IN FAVOUR OF THE ASSESSEE AS PER VARIOUS DETAILS ANNEXED WITH THE STAY APPLICATION. 3. PER CONTRA, THE LD. DR THOUGH CONCEDED TO THE FACTS STATED BY THE ASSESSEE REGARDING 20% OF THE OUTSTANDING DEMAND, STILL SUBMITTED THAT THE REMAINING OUTSTANDING DEMAND SHOULD ALSO BE PAID BY THE ASSESSE. 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIVAL CONTENTIONS. THE FACTS ON RECORD DEMONSTRATE THAT FOR THE ASSESSMENT YEAR 2015 - 16 THROUGH THE ASSESSMENT ORDER, TOTAL DEMAND OF RS.10,97,260/ - WAS RAISED BY THE ASSESSIN G OFFICER WITH REGARD TO THE ASSESSEE. THE ASSESSEE THEREAFTER, ON 21.11.2017 VIDE CHALLAN NO.00005 HAVE PAID RS.2,20,000/ - I.E. 20% OF THE TOTAL DEMAND. THE RELEVANT DOCUMENTS ANNEXED HAVE BEEN CONSIDERED. WE HAVE ALSO GIVEN THOUGHTFUL CONSIDERATION TO TH E SUBMISSION MADE BY THE LD. AR THAT THEY HAVE A PRIMA FACIE GOODS CASE IN FAVOUR OF THE ASSESSEE . THE LD. DR FAIRLY CONCEDED THAT 20% OF THE TOTAL DEMAND RAISED BY THE ASSESSING OFFICER HAS BEEN DULY PAID BY THE ASSESSEE STILL 3 S A NO. 03 / RPR /20 19 A.Y. 2015 - 16 HARPING THAT THE REMAINING D EMAND MAY BE PAID. IN THE TRUE SPIRIT OF WELFARE LEGISLATION AS IMBIBED WITHIN THE TAXING STATUE, THE SETTLED POSITION REGARDING GRANTING OF STAY IS WITH REGARD TO THE FACT THAT WHETHER THE ASSESSEE HAS PAID 20% OF THE DISPUTED AMOUNT TO THE GOVERNMENT EXC HEQUER. SINCE THIS CRITERIA IS FULFILLED BY THE ASSESSEE IN THIS CASE, WE THEREBY CONSIDER THE SUBMISSIONS MADE BY THE ASSESSEE IN THE STAY A PPLICATION BEFORE US AND GRANT STAY OF REMAINING DEMAND FOR 180 DAYS OR SIX MONTHS OR TILL DISPOSAL OF THIS APP EAL WHICHEVER IS EARLIER. 5. IN THE RESULT, STAY APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRO NOUNCED ON 13TH DAY OF MAY , 201 9 . SD/ - SD/ - MITHA LAL MEENA PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / RAIPUR ; / DATED : 13 TH M AY, 2019. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 1, RAIPUR. 4. THE PR., CIT - 1, RAIPUR. 5. , , , / DR, ITAT, RAIPUR BENCH, RAIPUR. 6. / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, RAIPUR.