Shri ROOP NARAYAN SHARMA, Jaipur V. ITO, Jaipur

SA 09/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3781 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 22-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KARN DAN
• Keywords: Application of stay

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH JESK LH0 KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PA L RAO, JM SA NO. 09/JP/2019 (ARSING OUT OF ITA NO. 505/JP/2016 & CO. NO. 21/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2007-08 SHRI ROOP NARAYAN SHARMA, KANAK PURA, SIRSI ROAD, JAIPUR. CUKE VS. THE ITO, WARD-3(1) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AEMPN 7375 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MUKESH KHANDELWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI KARN DAN (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 08/02/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 08/02/2019 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THIS STAY APPLICATION THE ASSESSEE IS SEE KING STAY AGAINST THE OUTSTANDING DEMAND OF RS. 39,69,250/- F OR THE ASSESSMENT YEAR 2007-08. 2. WE HAVE HEARD THE LD. AR AS WELL AS LD. DR AND C ONSIDERED THE RELEVANT MATERIAL ON RECORD. THE LD. AR OF THE ASSE SSEE HAS SUBMITTED THAT AFTER THE ORDER OF THE LD. CIT(A) THE TOTAL DE MAND REMAINS TO RS. SA NO. 09/JP/2019 SHRI ROOP NARAYAN SHARMA VS. ITO 2 55,24,250/- OUT OF WHICH THE ASSESSEE HAS ALREADY P AID RS. 15,55,000/- WHICH IS ABOUT 28% OF THE DEMAND REMAINS AFTER THE ORDER OF THE LD. CIT(A). THUS, THE LD. HE HAS SUBMITTED THAT THE BAL ANCE OUTSTANDING DEMAND MAY BE STAYED TILL DISPOSAL OF THE APPEAL OF THE REVENUE AND CROSS OBJECTION OF THE ASSESSEE. 3. ON OTHER HAND, LD. DR HAS SUBMITTED THAT THE AP PEAL OF THE REVENUE IS PENDING SINCE JULY, 2016 AND THE ASSESSE E HAS NOT ARGUED THE MATTERS THOUGH FILED HIS CROSS OBJECTION AND TH EREFORE, THE STAY PETITION FILED BY THE ASSESSEE IS NOTHING BUT MISUS E OF PROCESS OF LAW. FURTHER, WHEN THE REVENUE HAS CHALLENGED THE ORDER OF THE LD. CIT(A) THEN, FOR THE PURPOSE OF DEPOSITING A PART OF THE D EMAND, THE ENTIRE DEMAND ARISING FROM THE ASSESSMENT ORDER AMOUNTING TO RS. 1,27,36,330/- EXCLUDING INTEREST SHALL BE CONSIDERE D. THUS, HE HAS SUBMITTED THAT INSTEAD OF ARGUING THE APPEAL OF THE REVENUE AND CROSS OBJECTION OF THE ASSESSEE, THE ASSESSEE IS MISUSING THE PROCESS OF LAW. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD. WE NOTE THAT THE APPEAL FILED B Y THE REVENUE IS PENDING DISPOSAL SINCE JULY, 2016. THE ASSESSEE HAS ALSO FILED THE CROSS OBJECTION. WE FURTHER NOTE THAT THE ASSESSEE HAS BE EN SEEKING ADJOURNMENT OF THE HEARING AS MANY AS ON 5 OCCASION S, THEREFORE, THE SA NO. 09/JP/2019 SHRI ROOP NARAYAN SHARMA VS. ITO 3 DELAY IN DISPOSAL OF THE APPEAL OF THE REVENUE AS W ELL AS CROSS OBJECTION FILED BY THE ASSESSEE AS MANIFEST FROM THE RECORD I S ATTRIBUTABLE TO THE ASSESSEE. HENCE, THE HEARING OF THE MATTERS IS NOW LISTED FOR 25.03.2019. ACCORDINGLY, WE DO NOT FIND ANY PRIMA F ACIE CASE FOR GRANT OF STAY IN THIS MATTER. IN THE RESULT, THE STAY APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/02/2019 SD/- SD/- JESK LH0 KEKZ FOT; IKY JKO (RAMESH. C. SHARMA) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 08/02/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI ROOP NARAYAN SHARMA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-3(1), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {SA NO. 09/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR