SHRI GOVIND SWAROOP GARG, AJMER V. INCOME TAX OFFICER, WARD-1-2, AJMER

SA 12/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3815 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C GUPTA
• 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 FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM S.A NO. 12/JP/2019 (ARISING OUT OF ITA NO. 614/JP/2018) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2010-11 SHRI GOVIND SWAROOP GARG RAVAN KI BAHICHI, AJMER. CUKE VS. THE ITO, WARD-1(2) AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ADNPG 9550 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MAHENDRA GARGIEYA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI K.C. GUPTA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 08/02/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 11/02/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT STAY APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR SEEKING EXTENSION OF THE STAY GRANTED EARLIER BY TH E BENCH VIDE ITS ORDER DATED 12.10.2018. 2. IT WAS SUBMITTED BY THE LD. AR THAT AGAINST THE OUTSTANDING DEMAND OF RS. 18,35,900/-, THE ASSESSEE HAS ALREADY PAID RS. 3,95,000/- AND FURTHER AS DIRECTED OF THIS TRIBUNAL , THE ASSESSEE HAS S.A. NO.12/JP/2019 SHRI GOVIND SWAROOP GARG VS. ITO 2 DEPOSITED RS. 2,00,000/- ON 23.10.2018. IT WAS FURT HER SUBMITTED THAT THE MATTER HAS ALREADY BEEN HEARD BY THE BENCH ON 1 7.12.2018 AND THE ORDER HAS NOT YET BEEN PRONOUNCED BY THE BENCH. IT WAS SUBMITTED THAT THE BENCH HAS STAYED THE BALANCE OUTSTANDING D EMAND FOR A PERIOD 3 MONTHS WHICH HAS SINCE EXPIRED ON 12.01.2019 AND THE TAX RECOVERY OFFICER (TRO) HAS ISSUED A LETTER DATED 16.01.2019 ASKING THE ASSESSEE TO DEPOSIT THE BALANCE OUTSTANDING DEMAND. IN RESPO NSE, THE ASSESSEE VIDE HIS LETTER DATED 24.01.2019 HAS SUBMITTED TO T HE TRO THAT THE MATTER HAS ALREADY HEARD BY THE BENCH AND THE ORDER SHALL BE PRONOUNCED SHORTLY AND IN VIEW OF THE SAME, THERE S HOULD NOT BE ANY COERCIVE ACTION FOR THE RECOVERY OF THE BALANCE DEM AND. HOWEVER, THE TAX RECOVERY OFFICER AGAIN ISSUED A LETTER DATED 24 .01.2019 REJECTING THE ASSESSEES SUBMISSIONS AND DIRECTED TO THE DEPO SIT THE BALANCE DEMAND. IT WAS ACCORDINGLY SUBMITTED THAT SINCE THE MATTER HAS ALREADY BEEN HEARD BY THE BENCH AND THE REVENUE IS PRESSING FOR THE DEPOSIT OF BALANCE DEMAND, IN THE INTEREST OF JUSTICE, THE STA Y SO GRANTED MAY BE EXTENDED FURTHER ATLEAST TILL PRONOUNCEMENT OF THE ORDER BY THE TRIBUNAL. 3. HEARD BOTH THE PARTIES. GIVEN THE FACT THAT THE ASSESSEE HAS ALREADY DEPOSITED RS 5.95 LACS AS AGAINST THE DEMAN D OF RS. 18.35 LACS AND THE MATTER HAS ALREADY BEEN HEARD BY THE BENCH, THE STAY SO GRANTED EARLIER BY ORDER DATED 12.10.2018 IS HEREBY EXTENDED TILL 31.03.2019 OR TILL PRONOUNCEMENT OF THE ORDER WHICH EVER IS EARLIER. IN THE INTERIM, THE REVENUE IS DIRECTED NOT TO TAKE AN Y RECOVERY OR COERCIVE ACTION AGAINST THE ASSESSEE. S.A. NO.12/JP/2019 SHRI GOVIND SWAROOP GARG VS. ITO 3 IN THE RESULT, THE STAY APPLICATION IS DISPOSED OF F IN LIGHT OF ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 11/02/2019. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11/02/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI GOVIND SWAROOP GARG, AJMER. 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD-1(2), AJMER. 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 {S.A. NO. 12/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR