Sagar Jeevanrao Patil, Kolhapur V. Income-tax Officer, Ward - 2 (2), Kolhapur

SA 11/PUN/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0571 (ITAT-PUNE)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE . , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM S.A. NO.11/PUN/2019 (ARISING OUT OF ITA NO.2661/PUN/2016) ASSESSMENT YEAR : 2011-12 SAGAR JEEVANRAO PATIL, B-2, GOVIND PARK, 1005/1A, RADHANAGARI ROAD, NEAR SANEGURUJI VASHAT, KOLHAPUR-416012. PAN : BCHP5660F . /APPELLANT VS. ITO, WARD-2(2), KOLHAPUR. . / RESPONDENT / APPELLANT BY : SHRI M. K. KULKARNI / RESPONDENT BY : SHRI M. K. VERMA / DATE OF HEARING : 08.03.2019 / DATE OF PRONOUNCEMENT: 08.03.2019 / ORDER PER D. KARUNAKARA RAO, AM : THE CAPTIONED STAY APPLICATION ARISES FROM ITA NO.2661/PUN/2016 FOR THE ASSESSMENT YEAR 2011-12 AS WELL AS THE EARLIER S.A. NO.108/PUN/2016 AND S.A. NO.103/PUN/2017. THE APPLICANT REQUESTS FOR EXTENSION OF STAY OF RECOVERY OF OUTSTANDING DEMAND OF RS.15,15,135/- GRANTED BY THE TRIBUNAL VIDE S.A. NO.108/PUN/2016 AND S.A. NO.103/PUN/2017 (SUPRA). 2 SA NO.11/PUN/2019 2. THE TRIBUNAL VIDE ORDER DATED 27.10.2017 GRANTED THE STAY AS PER THE DISCUSSION GIVEN IN PARA NO.5. FOR THE SAKE OF COMPLETENESS, WE PROCEED TO EXTRACT THE SAME AS UNDER : 5. ON HEARING BOTH THE PARTIES, WE FIND THE TRIBUNAL VIDE ITS ORDER IN S.A.NO.108/PUN/2016 DATED 10-03-2017 FOUND IT AS A FIT CASE FOR GRANT OF STAY AS THE APPLICANT HAS ALREADY PAID MORE THAN 50% OF THE OUTSTANDING DEMAND. IT IS ALSO SEEN THAT THE APPEAL IS POSTED FOR HEARING ON 20-12- 2017. THEREFORE, WE ARE OF THE VIEW THAT THIS IS A FIT CASE FOR GRANT OF EXTENSION OF STAY FOR A PERIOD OF 90 DAYS FROM THIS DATE OR TILL THE DISPOSAL OF THE APPEAL, WHICHEVER IS EARLIER. ACCORDINGLY, THE STAY APPLICATION FILED BY THE APPLICANT IS ALLOWED. 3. BEFORE US, LD. COUNSEL FOR THE APPLICANT SUBMITTED THAT THERE IS NO CHANGE IN FACTS. BRINGING OUR ATTENTION TO THE DEVELOPMENTS ON 10-07- 2017 WHICH WAS THE DATE OF HEARING OF APPEAL ON MERIT, LD. COUNSEL SUBMITTED THAT PAPER BOOK WAS FILED ON THE SAID DATE AND THE CASE WAS ADJOURNED TO 27-09-2010. REFERRING TO THE EVENTS ON THE SAID DATE, LD. COUNSEL MENTIONED THAT ALL THE APPEALS ON THAT DATE WERE ADJOURNED TO 20-12-2017. HE FURTHER SUBMITTED THAT APPLICANT HAS ALREADY PAID MORE THAN 57% OF THE OUTSTANDING DEMAND. ON THESE FACTS, LD. COUNSEL FOR THE APPLICANT SUBMITTED THAT STAY SHOULD BE EXTENDED TILL THE APPEAL IS DISPOSED OF. 4. LD. DR FOR THE REVENUE RELIED ON THE ORDER OF THE AO AND SUBMITTED FOR PAYMENT OF TAXES EARLY. 5. ON HEARING BOTH THE PARTIES, WE FIND THE TRIBUNAL, VIDE ITS EARLIER ORDER IN S.A.NO.108/PUN/2016 DATED 10-03-2017 AND S.A.NO.103/PUN/2017 DATED 27.10.2017, FOUND IT AS A FIT A CASE FOR GRANT OF STAY AS THE APPLICANT HAS ALREADY PAID MORE THAN 50% OF THE 3 SA NO.11/PUN/2019 OUTSTANDING DEMAND. THE APPEAL HAS NOT BEEN HEARD TILL DATE AND THE DELAY IS NOT ATTRIBUTABLE TO THE ASSESSEE ENTIRELY. THEREFORE, WE ARE OF THE VIEW THAT THIS IS A FIT CASE FOR GRANT OF EXTENSION OF STAY FOR A PERIOD OF 180 DAYS FROM THIS DATE OR TILL THE DISPOSAL OF THE APPEAL, WHICHEVER IS EARLIER. ACCORDINGLY, THE STAY APPLICATION FILED BY THE APPLICANT IS ALLOWED. 6. IN THE RESULT, STAY APPLICATION FILED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED ON THIS 08 TH DAY OF MARCH, 2019. SD/- SD/- ( /VIKAS AWASTHY) ( . /D. KARUNAKARA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 08 TH MARCH, 2019. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-1, KOLHAPUR. 4. THE CIT-1, KOLHAPUR. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.