M/s Verma Service Station, Agra V. Dy. C.I.T., Range-5, Firozabad

SA 2/AGR/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0786 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 10 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 16-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay
• Section: 2

Judgement Text

INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI G. C. GUPTA, VICE-PRESIDENT AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER S.A. NO. 02/AGRA/2014 (ARISING OUT OF ITA NO.189/AGRA/2014) ASSESSMENT YEAR : 2009-10 VERMA SERVICE STATION, VS. A.C.I.T., RANGE-5, BYE PASS ROAD, FIROZABAD. FIROZABAD. (PAN : AAAFV 6442 K) (APPLICANT) (RESPONDENT) APPLICANT BY : SH. R.K. AGARWAL, ADVOCATE RESPONDENT BY : SH. WASEEM ARSHAD, SR. DR DATE OF HEARING : 27.02.2015 DATE OF PRONOUNCEMENT : 27.02.2015 ORDER PER G.C. GUPTA, V.P. : BY THIS STAY APPLICATION, THE ASSESSEE HAS REQUEST ED FOR STAY OF THE OUTSTANDING DEMAND OF RS.11,25,048/-. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TOTAL DEMAND RAISED IN THIS CASE WAS RS.41,03,520/-, OUT OF WHICH THE ASSESSEE HAS ALREADY PAID A SUM OF RS.29,77,472/-. THE LD. COUNSEL FOR THE ASSESSEE SU BMITTED THAT THE CONSENT TO THE HUGE ADDITION WAS WRONGLY MADE BY THE ASSESSEES CO UNSEL, WITHOUT THE CONSENT OF THE ASSESSEE. HE SUBMITTED THAT THE ASSESSEE HAS PRIMA FACIE FOOLPROOF CASE AND IS HOPEFUL TO GET FULL RELIEF AT THE LEVEL OF THE TRIB UNAL. THE LD. DR HAS OPPOSED THE 2 SA NO. 02/AGRA/2014 SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. HE HAS REFERRED TO THE RELEVANT PORTION OF THE ASSESSMENT ORDER IN SUPPORT OF THE C ASE OF REVENUE THAT THE ADDITION WAS MADE WITH THE CONSENT MADE BY THE ASSESSEES CO UNSEL AS RECORDED IN THE ORDER SHEET OF THE AO. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E PERUSED THE RELEVANT RECORD. IN THE FACTS OF THE CASE AND CONSIDERING TH E EXTENT OF AMOUNT ALREADY PAID BY THE ASSESSEE, WE ARE OF THE VIEW THAT IT IS A FIT C ASE FOR STAY OF OUTSTANDING DEMAND OF RS.11,25,048/- FOR A PERIOD OF SIX MONTHS FROM TODA Y OR TILL THE ORDER OF THE TRIBUNAL, WHICHEVER IS EARLIER. WE DIRECT ACCORDING LY. 4. IN THE RESULT, THE STAY PETITION IS ALLOWED. ORD ER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF STAY APPLICATION ON 27.02 .2015. SD/- SD/- (PRAMOD KUMAR) (G.C. GUPTA) ACCOUNTANT MEMBER VICE - PRESIDENT DATE: 27 TH FEBRUARY, 2015 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED 4. CIT, CONCERNED 5. DR ITAT, AGRA BENCH 6. GUARD FILE //TRUE COPY// BY O RDER, ASSTT. REGISTRAR ITAT, AGRA BENCH, AGRA