SMT BUDHAREEN BAI, BHATAPARA V. INCOME TAX OFFICER, BHATAPARA

SA 10/RPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6516 (ITAT-RAIPUR)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: TDS Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 10-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VEEKAAS SHARMA
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY,JM STAY APPLICATION NO.10/RPR/2018 ( ARISING OUT OF ITA NO.157/RPR/2018) / ASSESSMENT YEAR : 2014-15 SMT. BUDHIA REEN BAI, NEAR SHITLA MANDIR, HATHNIPARA WARD, BHATAPARA, CHHATTISGARH-493 118 PAN :BXXPB0771Q ....... APPLICANT / V/S. THE INCOME TAX OFFICER, BHATAPARA. / RESPONDENT ASSESSEE BY :SHRI VEEKAAS SHARMA REVENUE BY :SHRI SANJAY KUMAR. / DATE OF HEARING :18.01.2019 / DATE OF PRONOUNCEMENT :18.01.2019 / ORDER PER ANIL CHATURVEDI, AM : THROUGH THIS STAY PETITION, ASSESSEE WANTS US TO EX TEND THE STAY OF TAX DEMAND GRANTED ON 16.08.2018 IN SA NO.10/RPR/20 18. 2. BEFORE US, LEARNED COUNSEL OF THE ASSESSEE SUBM ITTED THAT STAY OF TAX DEMAND OF RS.29,75,419/- FOR A.Y 2014-15 WAS GRANTE D BY THE HON'BLE 2 SA NO.10 /RPR/2018 A.Y.2014-15 TRIBUNAL VIDE ORDER DATED 16.08.2018 (S.A.NO.10/RPR /2018) TILL THE NEXT DATE OF HEARING. HE SUBMITTED THAT THE STAY THAT WA S GRANTED ON 16.08.2018IS EXPIRING TODAY. HE FURTHER SUBMITTED T HAT APPEAL OF THE ASSESSEE COULD NOT BE DISPOSED OF BY THE TRIBUNAL D ESPITE THE FACT THAT THE ASSESSEE NEVER SOUGHT ADJOURNMENT. HE THEREFORE URG ED THAT THE STAY GRANTED ON 16.08.2018MAY KINDLY BE EXTENDED. 3. THE LEARNED D.R. ON THE OTHER HAND DID NOT CONT ROVERT THE SUBMISSIONS MADE BY THE LD. AR. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE VIEW THAT WHEN THERE WAS NO F AULT ON THE PART OF THE ASSESSEE IN THE APPEAL BEING NOT DISPOSED OFF BY TH E TRIBUNAL, THE ASSESSEE DESERVES AN EXTENSION OF STAY. WE THEREFORE GRANT E XTENSION OF STAY OF DEMAND OF GRANTED EARLIER BY ORDER DTD16.08.2018FOR ANOTHER PERIOD OF SIX MONTHS OR TILL THE DISPOSAL OF APPEAL WHICHEVER IS EARLIER. 5. IN THE RESULT, THE STAY PETITION IS ALLOWED. ORDER PRONOUNCED ON 18 TH DAY OF JANUARY, 2019. SD/- SD/ PARTHA SARATHI CHAUDHURY ANIL CHATURVEDI JUDICIAL MEMBER ACCOUNTANT MEMBER / RAIPUR ; / DATED :18 TH JANUARY, 2019. SB 3 SA NO.10 /RPR/2018 A.Y.2014-15 !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS)-1, RAIPUR (CG) 4. THE PR. CIT-1, RAIPUR (CG) !'# $$%& , ' %& , ()* , / DR, ITAT, RAIPUR BENCH, RAIPUR. 6. #+,-. / GUARD FILE. // TRUE COPY // '0 / BY ORDER, $1 %* / PRIVATE SECRETARY ' %& , / ITAT, RAIPUR. 4 SA NO.10 /RPR/2018 A.Y.2014-15 DATE 1 DRAFT DICTATED ON 18.01.2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 18.01.2019 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER