SHRI SURESH DEWAN HUF, Sikar V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

SA 08/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3773 (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: 2014-2015
• 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. 08/JP/2019 (ARISING OUT OF ITA NO. 31/JP/2019) FU/KZKJ.K O'KZ @ ASSESSMENT YEAR : 2014-15 M/S SURESH DEEWAN HUF, A-98, DEEWAN HOUSE, JANTA COLONY, ADARSH NAGAR, JAIPUR. CUKE VS. A.C.I.T., CIRCLE- SIKAR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AAJHS 0378 E 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. 10,46,098/-. 2. IT WAS ARGUED BY THE LD AR OF THE ASSESSEE THAT T HE LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT GIVING ANY VERDICT ON THE MERIT OF THE CASE. HE HAS FURTHER SUBMITTED THAT THE ASSESSEE HA S ALREADY PAID A SUM OF RS. 1,84,610/-, ACCORDINGLY, IT WAS REQUESTED THAT S TAY SHOULD BE GRANTED FOR THE BALANCE AMOUNT. S.A. NO. 08/JP/2019 M/S SURESH DEEWAN HUF VS ACIT 2 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 MORE AMOUNT OF TAX BEFORE GRANT OF STAY. 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. 1,84,610/-. CONSIDERING THE TOTALITY OF THE FACTS A ND CIRCUMSTANCES OF THE CASE WE GRANT STAY FOR A PERIOD OF SIX MONTHS SUBJEC T TO CONDITION THAT THE ASSESSEE PAY FURTHER AMOUNT OF RS. 60,000/- BEFORE 28/3/2019. WE ORDER ACCORDINGLY. 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 S.A. NO. 08/JP/2019 M/S SURESH DEEWAN HUF VS ACIT 3 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S SURESH DEEWAN HUF, JAIPUR 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. 08/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR