MS FOZIA KHAN, JAIPUR V. INCOME TAX OFFICER, WARD-6-3, JAIPUR

SA 19/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3782 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 18 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: 2012-2013
• Appeal Filed On: 12-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA

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 JESK LH0 KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PA L RAO, JM SA NO. 19/JP/2019 (ARSING OUT OF ITA NO. 246/JP /2019) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2012-13 M/S FOZIA KHAN 205, GURU JAMBHESHWAR NAGAR-A, VAISHALI NAGAR, JAIPUR. CUKE VS. THE ITO, WARD-6(3) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AMAPK 3620 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI VARINDER MEHTA (CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 05/04/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 05/04/2019 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THIS STAY PETITION THE ASSESSEE IS SEEKIN G STAY AGAINST THE OUTSTANDING DEMAND OF RS. 3,63,670/- ARISING FR OM THE ADDITION MADE BY THE AO IN THE CAPITAL GAIN ON SALE OF IMMOV ABLE PROPERTY. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS STAY PETITION WAS CALLED FOR HEARING. IT TRANSPIRES FROM THE RECORD THAT ON THE LAST DATE OF HEARING I.E. ON 29.03.2019 NONE HAS AP PEARED ON BEHALF OF THE ASSESSEE AND ACCORDINGLY, ONE MORE OPPORTUNITY WAS GRANTED TO THE SA NO. 19/JP/2019 M/S FOZIA KHAN VS. ITO 2 ASSESSEE FOR HEARING I.E. ON 05.04.2019. SINCE, THE ASSESSEE HAS NOT BEEN APPEARING DESPITE THE STAY PETITION WAS LISTED TWICE THEREFORE, IT APPEARS THAT THERE IS NO URGENCY OR IMINENT RISK OF RECOVERY OF THE BALANCE DEMAND. FURTHER, THE ASSESSEE HAS NOT PRODU CED ANY RECORD OR MATERIAL TO SHOW THAT THE ASSESSEE IS NOT IN A POSI TION TO PAY THE BALANCE OUTSTANDING DEMAND OF RS. 3,63,670/-. IN TH E FACTS AND CIRCUMSTANCES OF THE CASE AS DISCUSSED ABOVE, WE AR E OF THE VIEW THAT THE ASSESSEE HAS NOT MADE OUT A CASE FOR GRANT OF S TAY ACCORDINGLY, THE STAY PETITION IS DISMISSED. IN THE RESULT, THE STAY PETITION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/04/2019. SD/- SD/- JESK LH0 KEKZ FOT; IKY JKO (RAMESH. C. SHARMA) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 05/04/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S FOZIA KHAN, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-6(3), JAIPUR. 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 {SA NO. 19/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR.