Shri Ratan Deb, Agartala V. Income Tax Officer, Ward-3, Agartala

SA 19/GTY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0139 (ITAT-GUWAHATI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 08-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P BHOTI
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI E COURT AT KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, JUDICIAL MEMBER] S.A. NO. 19/GAU/2019 (ARISING OUT OF ITA NO. 145/GAU/2019) ASSESSMENT YEAR: 2010-11 SHRI RATAN DEB............................APPELLANT C/O INDRANI RESTAURANT BATTALA AGARTALA TRIPURA (WEST) [PAN : ABZPD 9190 Q] INCOME TAX OFFICER, WARD-3, AGARTALA..............................RESPONDENT APPEARANCES BY: SHRI S.P. BHOTI, C.A., ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANDEEP SENGUPTA, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MAY 17 TH , 2019 DATE OF PRONOUNCING THE ORDER : MAY 23 RD , 2019 O R D E R PER J. SUDHAKAR REDDY, AM:- BY THIS STAY APPLICATION, THE ASSESSEE IS SEEKING STAY OF OUTSTANDING DEMAND OF RS. 2,72,080/- FOR ASSESSMENT YEAR 2010-11. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE HAS A PRIMA FACIE CASE AND THAT COERCIVE STEPS WERE BEING TAKEN BY THE ASSESSING OFFICER FOR THE RECOVERY OF THE AMOUNT AND THAT STAY MAY BE GRANTED AND THE CASE BE TAKEN UP EARLY HEARING ON OUT OF TURN BASIS. HE SUBMITTED THAT AN AMOUNT OF RS.84,260/- HAS BEEN PAID OUT OF THE TOTAL OUTSTANDING DEMAND. 2 S.A. NO. 19/GAU/2019 (ARISING OUT OF ITA NO. 145/GAU /2019) ASSESSMENT YEAR: 2010-11 SHRI RATAN DEB 2.1. THE LD. D/R, OPPOSES THESE CONTENTIONS OF THE ASSESSEE AND SUBMITS THAT NO PROOF HAS BEEN GIVEN BY THE ASSESSEE TO DEMONSTRATE THAT COERCIVE MEASURES HAVE BEEN INITIATED BY THE ASSESSING OFFICER FOR RECOVERY OF THE OUTSTANDING DEMAND. HE FURTHER SUBMITS THAT THE ASSESSEE HAS NO PRIMA FACIE CASE. THE LD. D/R HAD NO OBJECTION FOR THE CASE BEING POSTED FOR EARLY HEARING ON OUT OF TURN BASIS. 3. AFTER HEARING RIVAL CONTENTIONS, WE HOLD AS FOLLOWS:- A) IN OUR VIEW, THE BALANCE OF CONVENIENCE IS NOT IN FAVOUR OF GRANT OF STAY. HENCE WE REJECT THE SAME. B) THE CASE SHALL BE POSTED ON OUT OF TURN BASIS BEFORE THE NEXT TOURING BENCH OR THE NEXT E-COURT, AS THE CASE MAY BE. THE REGISTRY IS DIRECTED ACCORDINGLY. 4. IN THE RESULT, THE STAY APPLICATION OF THE ASSESSEE IS ALLOWED IN TERMS INDICATED ABOVE. ORDER PRONOUNCED ON 23 RD MAY, 2019 SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23/05/2019 {SC SR.P.S.} 3 S.A. NO. 19/GAU/2019 (ARISING OUT OF ITA NO. 145/GAU /2019) ASSESSMENT YEAR: 2010-11 SHRI RATAN DEB COPY OF ORDER FORWARDED TO: 1. SHRI RATAN DEB C/O INDRANI RESTAURANT BATTALA AGARTALA TRIPURA (WEST) 2. INCOME TAX OFFICER, WARD-3, AGARTALA 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR.P.S./H.O.O. ITAT, GAUHATI BENCHES