Smt. Snehal Mangesh Patil, Satara V. Assistant Commissioner of Income-tax, Satara Circle, Satara

SA 115/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0556 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 09-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJEEV GHEI
• Keywords: Application of stay
• Section: 2; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE , , , BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM . / SA NO . 11 5 /PUN/201 8 (ARISING OUT OF ITA NO . 459 /PUN/201 8 ) / ASSESSMENT YEAR : 20 03 - 04 SMT. SNEHAL MANGESH PATIL, L/H OF LATE SHRI CHAVAN GANPATRAO SHRINIWAS, A/P. PERIE, TAL. - KARAD, DISTT. - SATARA PAN : AHRPP6812H ....... / APP LICANT / V S. ASSISTANT COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA / RESPONDENT ASSESSEE BY : SHRI M.K. KULKARNI REVENUE BY : SHRI SANJEEV GHEI / DATE OF HEARING : 16 - 11 - 2018 / DATE OF PRONOUNCEMENT : 16 - 11 - 2018 / ORDER PER VIKAS AWASTHY, JM : TH IS STAY APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECOVERY OF OUTSTANDING DEMAND ARISING IN ASSESSMENT YEAR 20 03 - 04 . 2. SHRI M.K. KULKARNI APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT EARLIER STAY WAS GRANTED BY THE TRIBUNAL IN SA NO. 47/PUN/2018 ON 2 SA NO. 115/PUN/2018, A.Y. 2003 - 04 26 - 03 - 2018 FOR A PERIOD OF 180 DAYS. SINCE, THE PERIOD OF 180 DAYS HAS ALREADY E LAPSED AND THE APPEAL IS STILL PENDING FOR FINAL ADJUDICATION, THE ASSESSEE HAS FILED FRESH APPLICATION FOR GRANT OF STAY. THE LD. COUNSEL POINTED THAT THE ASSESSEE HAS COMPLIED WITH THE DIRECTIONS OF TRIBUNAL ORDER DATED 23 - 03 - 2018. 3. SHRI SANJEEV GHEI REPRESENTING THE D EPARTMENT VEHEMENT LY OPPOSED THE STAY APPLICATION OF THE ASSESSEE. THE LD. DR SUBMITTED THAT ON THE LAST DATE OF HEARING , THE APPEAL WAS ADJOURNED ON THE REQUEST OF LD. COUNSEL. 4. BOTH SIDES HEARD. WE FIND THAT THE CO - ORDINATE BENCH OF TRIBUNAL IN SA NO. 47/PUN/2018 ALLOWED STAY TO THE ASSESSEE FOR A PERIOD OF 180 DAYS FROM THE DATE OF THE ORDER SUBJECT TO PAYMENT OF RS.6,00,000/ - . A PERUSAL OF CASE FILE SHOWS THAT AFTER THE ORDER GRANTING STAY THE APPEAL WAS LIST ED FOR HEARING ON 07 - 06 - 2018. ON THE SAID DATE THE APPEAL WAS ADJOURNED TO 21 - 06 - 2018 AS THE PAPER BOOK WAS FILED BY THE ASSESSEE IN THE COURT . ON 21 - 06 - 2018 THE APPEAL WAS ADJOURNED TO 21 - 0 8 - 2018 FOR WANT OF TIME. ON 21 - 0 8 - 2018 THE APPEAL WAS ADJOURNED BY THE ORDER OF BENCH TO 05 - 09 - 2018 . ON 05 - 09 - 2018 THE BENCH DIRECTED THE LD. COUNSEL FOR THE ASSESSEE TO FURNISH SOME INFORMATION AND THE HEARING OF APPEAL WAS ADJOURNED TO 22 - 10 - 2018. ON 22 - 10 - 2018 THE APPEAL WAS AGAIN ADJOURNED TO 25 - 10 - 2018 AS THE LD. COUNSEL HAD NOT COMPLIED WITH THE EARLIER DIRECTIONS OF TRIBUNAL. ON 25 - 10 - 2018 THE HEARING OF APPEAL WAS ADJOURNED TO 14 - 01 - 201 9 AT THE REQUEST OF LD. COUNSEL. THE SEQUEN CE OF PROCEEDINGS NARRATED ABOVE INDICATE THAT THE DELAY IN HEARING OF APPEAL TO SOME EXTENT IS ATTRIBUT ABLE TO THE ASSESSEE SIDE AS WELL. 3 SA NO. 115/PUN/2018, A.Y. 2003 - 04 5. TAKING INTO CONSIDERATION ENTIRETY OF FACTS RECOVERY OF OUTSTANDING DEMAND IS STAYED SUBJECT TO FOLLOWING CONDITIONS : (I). THE ASSESSEE SHALL DEPOSIT A FURTHER SUM OF RS. 4 LAKHS ON OR BEFORE 30 - 11 - 2018. (II). THE ASSESSEE SHALL PRODUCE THE PROOF OF DEPOSIT OF INSTALLMENT ON THE DATE OF HEARING OF APPEAL. (III). THAT THE ASSESSEE SHALL NOT SEEK FRIVOLOUS ADJOURNMENT. IF THE ASSESSEE DESIRES TO FILE A PAPER BOOK, THEN THE SAME SHOULD BE SUBMITTED IN ACCORDANCE WITH ITAT RUL ES BEFORE THE DATE OF HEARING OF APPEAL. ( I V). IN CASE OF BREACH OF ANY OF THE ABOVE CONDITIONS, THE STAY GRANTED SHALL AUTOMATICALLY GET VACATED AND THE ASSESSEE SHALL ALSO LOOSE THE BENEFIT OF EARLY HEARING OF APPEAL. 6 . SUBJECT TO THE FULFILLMENT O F ABOVE CONDITIONS, THE BALANCE OUTSTANDING DEMAND IS STAYED FOR A PERIOD OF 180 DAYS FROM THE DATE OF THIS ORDER OR TILL THE DISPOSAL OF APPEAL, WHICHEVER IS EARLIER. 7. IN THE RESULT, THE STAY APPLICATION FILED BY ASSESSEE IS ALLOWED IN THE TERMS AFORESAID ORDER PRONOUNCED IN OPEN COURT AFTER HEARING OF THE STAY APPLICATION ON FRIDAY, THE 16 TH DAY OF NOVEMBER, 2018. SD/ - SD/ - ( / ANIL CHATURVEDI ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 16 TH NOVEMBER, 2018. RK 4 SA NO. 115/PUN/2018, A.Y. 2003 - 04 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 2, PUNE 4. THE PR. CIT - I, PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE