Smt. Beena Shammi Chaudhari, Pune V. Income-tax Officer, Ward - 6(4), Pune

SA 131/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0555 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Assessee Lawyers: V L JAIN
• Keywords: Application of stay
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT SA NO.131/PUN/2018 (ARISING OUT OF ITA NO.1849/PUN/2018) / ASSESSMENT YEAR : 2009-10 MRS. BEENA SHAMMI CHAUDHARY, B/3-302, SILVER OAK, FLORIEN ESTATES, KALYANI NAGAR, PUNE-411 014. PAN : ADYPC5109R .... / APPLICANT / V/S. THE INCOME TAX OFFICER, WARD-6(4), PUNE. / RESPONDENT ASSESSEE BY : SHRI V.L. JAIN REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 13.12.2018 / DATE OF PRONOUNCEMENT : 13.12.2018 / ORDER PER R.S. SYAL, VP : BY MEANS OF THE PRESENT APPLICATION, THE ASSESSEE S EEKS STAY OF THE OUTSTANDING DEMAND OF RS.5,78,164/- IN RELATION TO THE ASSESSMENT YEAR 2009-10. 2. THE LD. AR SUBMITTED THAT THE ASSESSEE HAS A GO OD CASE BEFORE THE TRIBUNAL AND HENCE STAY SHOULD BE GRANTED. THE LD. DR OPPOSED THE GRANT OF STAY. 2 SA NO.131/PUN/2018 A.Y.2009-10 3. CONSIDERING THE TOTALITY OF FACTS AND CIRCUM STANCES OF THE INSTANT CASE, I AM INCLINED TO ACCEPT THE REQUEST OF THE AS SESSEE FOR GRANT OF STAY FOR A PERIOD OF SIX MONTHS FROM TODAY OR TILL THE D ISPOSAL OF THE APPEAL, WHICHEVER IS EARLIER, SUBJECT TO THE ASSESSEE DEPOS ITING A SUM OF RS.1,15,600/- ON OR BEFORE 31.12.2018. HOWEVER, TH IS ACCOMMODATION IS SUBJECT TO THE FURNISHING OF AN UNDERTAKING TO THE SATISFACTION OF THE ASSESSING OFFICER TO THE EFFECT THAT SHE WILL NOT A LIENATE OR DISPOSE OF ANY OF HER IMMOVABLE PROPERTIES TILL THE FINAL DISPOSAL OF THE PRESENT APPEAL. THE ASSESSEE WILL ALSO NOT BE ENTITLED TO SEEK ANY ADJOURNMENT WITHOUT JUST CAUSE. IN CASE ANY OF THE TERMS AND CONDITIONS IS/ARE VIOLATED, THE STAY HEREIN GRANTED SHALL BE VACATED AND APPEAL WIL L REVERT TO ITS ORIGINAL POSITION TO BE FIXED IN ROUTINE MANNER. WITH THESE OBSERVATIONS, AND SUBJECT TO THE ABOVE TERMS AND CONDITIONS, THE STAY APPLICATION OF THE ASSESSEE GETS DISPOSED OF ACCORDINGLY. THE APPEAL I S DIRECTED TO BE FIXED FOR HEARING ON 23.1.2019 AS AN ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT ON THE CONCLUSION OF HEARING. 4. IN THE RESULT, THE STAY APPLICATION IS ALLOWED IN ABOVE TERMS. ORDER PRONOUNCED ON 13 TH DAY OF DECEMBER, 2018. SD/- R.S. SYAL /VICE-PRESIDENT / PUNE; / DATED : 13 TH DECEMBER, 2018. SB 3 SA NO.131/PUN/2018 A.Y.2009-10 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS), PUNE -5, PUNE. 4. THE PR. CIT, PUNE-4, PUNE. 5. '#$ %%&' , ( &' , - ! ) * + , / DR, ITAT, SMC BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 4 SA NO.131/PUN/2018 A.Y.2009-10 * DATE 1 DRAFT DICTATED ON 1 3 .12.2018 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 13 .12.2018 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