SHRI MANOJ DEEWAN, JAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

SA 07/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3787 (ITAT-JAIPUR)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 10-01-2019
• Court: TRIBUNAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM S.A. NO. 07/JP/2019 (ARISING OUT OF ITA NO. 30/JP/2019) FU/KZKJ.K O'KZ @ ASSESSMENT YEAR : 2011-12 MANOJ DEEWAN, A-98, DEEWAN HOUSE, JANTA COLONY, ADARASH NAGAR, JAIPUR. CUKE VS. A.C.I.T., CIRCLE- SIKAR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: ACXPD 0908 M VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SATISH GUPTA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI VARINDER MEHTA (CIT). LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 25/01/2019 MN~?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 04/02/2019 VKNS'K @ ORDER PER: R.C. SHARMA, A.M. THROUGH THIS STAY APPLICATION, THE ASSESSEE HAS REQ UESTED FOR STAY OF DEMAND OF RS. 51,70,460/-. 2. IT WAS ARGUED BY THE LD AR OF THE ASSESSEE THAT T HE LD. CIT(A) HAS PASSED AN EX PARTE ORDER AND THE ISSUE INVOLVED IN THE APPEAL HAS NOT BEEN ADJUDICATED ON MERIT. HE HAS ALSO HIGHLIGHTED THE F ACTS OF THE CASE AND REQUESTED FOR GRANT OF STAY. 3. ON THE OTHER HAND, THE LD. CIT-DR HAS OPPOSED TH E STAY APPLICATION AND CONTENDED THAT THE ASSESSEE SHOULD BE ASKED TO PAY THE TAX AMOUNT BEFORE GRANT OF STAY. S.A. NO. 07/JP/2019 MANOJ DEEWAN VS ACIT 2 4. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAR EFULLY GONE THROUGH THE STAY APPLICATION AS WELL AS THE ORDERS OF THE AU THORITIES BELOW AND FOUND THAT THE LD. CIT(A) HAS DISMISSED THE ASSESSEE S APPEAL WITHOUT ANY VERDICT ON MERIT OF ADDITION/DISALLOWANCE MADE BY TH E ASSESSING OFFICER. WE ALSO FOUND THAT THE ASSESSEE HAS ALREADY PAID AN AMOUNT OF RS. 9,58,020/-. KEEPING IN VIEW THE TOTALITY OF THE FACT S AND CIRCUMSTANCES OF THE CASE VIS A VIS BALANCE OF CONVENIENCE AND PRIMA FACIE CASE OF THE ASSESSEE, WE DIRECT THE ASSESSEE TO PAY 20% OF THE T OTAL DEMAND OF TAX AND INTEREST BY 28/2/2019. THE TAX ALREADY PAID BY T HE ASSESSEE IS TO BE REDUCED OUT OF THE 20% OF THE AMOUNT SO CALCULATED. SUBJECT TO PAYMENT OF 20% OF DEMAND, THE STAY IS GRANTED FOR A PERIOD OF SIX MONTHS OR TILL THE DATE OF PASSING OF ORDER BY THE TRIBUNAL WHICHEVER IS EARLIER. 5. IN THE RESULT, THE STAY APPLICATION IS DISPOSED OF IN TERMS OF CONDITIONS STATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH FEBRUARY, 2019. SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 04 TH FEBRUARY, 2019. *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MANOJ DEEWAN, JAIPUR S.A. NO. 07/JP/2019 MANOJ DEEWAN VS ACIT 3 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE- SIKAR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (S.A. 07/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR