Md Jaimuddin Ahmed, Guwahati V. ITO, Guwahati

SA 20/GTY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0131 (ITAT-GUWAHATI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 1991-1992
• Appeal Filed On: 16-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S P BHOTI
• Keywords: Application of stay
• Section: 28

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. 20/GAU/2019 (ARISING OUT OF ITA NO. 150/GAU/2019) ASSESSMENT YEAR: 1991-92 S.A. NO. 21/GAU/2019 (ARISING OUT OF ITA NO. 151/GAU/2019) ASSESSMENT YEAR: 1992-93 S.A. NO. 22/GAU/2019 (ARISING OUT OF ITA NO. 152/GAU/2019) ASSESSMENT YEAR: 1993-94 JIAUDDIN AHMED.............................APPELLANT HOUSE NO. 28 1 ST FLOOR DWARKA NAGAR DISPUR GUWAHATI [PAN : ABTPA 0221 F] INCOME TAX OFFICER, WARD- 1(3), GUWAHATI...............................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 THESE STAY APPLICATIONS, THE ASSESSEE IS SEEKING STAY OF OUTSTANDING DEMANDS FOR ASSESSMENT YEARS 1991-92, 1992-93 & 1993-94. 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 AMOUNTS AND THAT STAY MAY BE GRANTED AND THE CASES MAY BE TAKEN UP EARLY HEARING ON OUT OF TURN BASIS. 2 S.A. NO. 20/GAU/2019 (ARISING OUT OF ITA NO. 150/GAU /2019) ASSESSMENT YEAR: 1991-92 S.A. NO. 21/GAU/2019 (ARISING OUT OF ITA NO. 151/GAU/2019) ASSESSMENT YEAR: 1992-93 S.A. NO. 22/GAU/2019 (ARISING OUT OF ITA NO. 152/GAU/2019) ASSESSMENT YEAR: 1993-94 JIAUDDIN AHMED 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 DEMANDS. HE FURTHER SUBMITS THAT THE ASSESSEE HAS NO PRIMA FACIE CASE. THE LD. D/R HAD NO OBJECTION FOR THE CASES 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) IT IS DIRECTED THAT PENSION OF THE ASSESSEE SHALL NOT BE ATTACHED OR FORCIBLY RECOVERED BY THE REVENUE. OUTSTANDING DEMAND FOR THE ASSESSMENT YEARS SHALL NOT BE RECOVERED FROM THE POSSESSION OF THE ASSESEEE. C) 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, THESE STAY APPLICATIONS OF THE ASSESSEE ARE 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. 20/GAU/2019 (ARISING OUT OF ITA NO. 150/GAU /2019) ASSESSMENT YEAR: 1991-92 S.A. NO. 21/GAU/2019 (ARISING OUT OF ITA NO. 151/GAU/2019) ASSESSMENT YEAR: 1992-93 S.A. NO. 22/GAU/2019 (ARISING OUT OF ITA NO. 152/GAU/2019) ASSESSMENT YEAR: 1993-94 JIAUDDIN AHMED COPY OF ORDER FORWARDED TO: 1. JIAUDDIN AHMED HOUSE NO. 28 1 ST FLOOR DWARKA NAGAR DISPUR GUWAHATI 2. INCOME TAX OFFICER, WARD- 1(3), GUWAHATI 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR.P.S./H.O.O. ITAT, GAUHATI BENCHES