Smt. Meena Baldua, Jaipur V. Income Tax Officer, Ward-5(5), Jaipur

SA 16/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3757 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 14-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA
• Assessee Lawyers: MANISH TANTIWALA
• 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 BENCHES, 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. 16/JP/2019 (ARISING OUT OF ITA NO. 872/JP/2018) FU/KZKJ.K O'KZ @ ASSESSMENT YEAR : 2008-09 MEENA BALDUA, 304, UPASNA RESIDENCY, C-25, SAWAI JAISINGH HIGHWAY, COLLECTRATE CIRCLE, BANI PARK, JAIPUR. CUKE VS. I.T.O. WARD 5(5), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: ABAPB 0137 G VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI MANISH TANTIWALA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI VARINDER MEHTA (CIT). LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 25/02/2019 MN~?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 25/02/2019 VKNS'K @ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THIS STAY PETITION, THE ASSESSEE IS SEEKI NG STAY AGAINST THE TOTAL DEMAND OF RS. 13,09,860/-. 2. THE LD AR OF THE ASSESSEE HAS SUBMITTED THAT THE ASSESSING OFFICER HAS MADE THE ADDITION ON ACCOUNT OF DEPOSITS MADE I N THE BANK ACCOUNT. HOWEVER, THE ASSESSMENT WAS REOPENED ON THE REASONS T HAT THE ASSESSEE HAS MADE CREDIT CARD PAYMENTS AND THEREFORE, TO THE EXTENT OF THE S.A. NO. 16/JP/2019 MEENA BALDUA VS. ITO 2 PAYMENT, THE INCOME ASSESSABLE TO TAX WAS CONSIDERED AS ESCAPED ASSESSMENT. THE LD AR HAS THUS CONTENDED THAT THE AS SESSEE HAS GOOD PRIMA FACIE CASE ON MERITS. HE HAS PRAYED THAT THE RECOVERY OF THE DEMAND MAY BE STAYED TILL DISPOSAL OF THE APPEAL. 3. ON THE OTHER HAND, THE LD CIT-DR HAS VEHEMENTLY OPPOSED TO THE PRAYER AND SUBMITTED THAT THE ADDITION MADE BY THE ASSESSING OFFICER HAS BEEN SUSTAINED BY THE LD. CIT(A) AND THE ASSESSEE HA S NOT EVEN MADE ANY PART PAYMENT OF THE DEMAND. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS RELEVANT MATERIAL ON RECORD. AT THE OUTSET, WE NOTE THAT THE APPEAL OF THE ASSESSEE WAS FIRST LISTED FOR HEARING ON 20/09/2018 BUT THE H EARING WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE. THEREAFTER THE APPEA L WAS AGAIN LISTED FOR HEARING ON 15/11/2018 AND 15/01/2019 AND ON BOTH TH E OCCASIONS, THE ASSESSEE SOUGHT ADJOURNMENT, THEREFORE, THE DELAY I N HEARING OF THE APPEAL IS ATTRIBUTABLE TO THE ASSESSEE. ON THE ONE HAND, T HE ASSESSEE IS SEEKING ADJOURNMENT AFTER ADJOURNMENT OF HEARING OF THE APP EAL AND ON THE OTHER HAND, THE ASSESSEE HAS NOW FILED THIS STAY APPLICATI ON. THE ASSESSEE HAS NOT PRODUCED ANY MATERIAL BEFORE US TO SHOW ANY CHAN GE IN THE CIRCUMSTANCES AFTER FILING OF APPEAL FOR SEEKING TH IS STAY AGAINST THE RECOVERY OF THE DEMAND. ACCORDINGLY, IN VIEW OF THE FACTS AND S.A. NO. 16/JP/2019 MEENA BALDUA VS. ITO 3 CIRCUMSTANCES OF THE CASE WHEN THE ASSESSEE IS RESPO NSIBLE FOR DELAY IN HEARING AND DISPOSAL OF THE APPEAL, WE DECLINE TO GR ANT STAY AGAINST THE DEMAND. HOWEVER, THE HEARING OF THE APPEAL IS PREPON E FROM 25/3/2019 TO 05/3/2019 AT THE REQUEST OF THE LD AR OF THE ASSESS EE. THE DATE OF HEARING AS ADVANCED BY US HAS BEEN ANNOUNCED IN THE OPEN CO URT AND HAS BEEN NOTED DOWN BY BOTH THE PARTIES, THEREFORE, NO SEPARA TE NOTICE SHALL BE ISSUED IN THIS REGARD. THE ASSESSEE IS DIRECTED NOT TO TAKE ANY FURTHER ADJOURNMENT OF HEARING. 5. IN THE RESULT, THE STAY APPLICATION IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH FEBRUARY, 2019. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 25 TH FEBRUARY, 2019. *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. MEENA BALDUA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 5(5), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (S.A. 16/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR