SHRI KARAN RAWAT, NAINITAL V. INCOME TAX OFFICER, WARD-5-3, JAIPUR

SA 20/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3802 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S MEHRA JCIT DHK
• Assessee Lawyers: RAJIV SOGANI
• 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 JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM S.A. NO. 20/JP/2019 (ARISING OUT OF ITA NO. 330/JP/2019) FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 KARAN RAWAT, F-14, SIDC INDUSTRIAL AREA, NAINITAL, UTTRANCHAL. CUKE VS. ITO, WARD 5(3), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ACAPR 4999 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI RAJIV SOGANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI A.S. MEHRA (JCIT). 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: R.C. SHARMA, A.M. THIS STAY APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR STAY OF OUTSTANDING DEMAND OF RS. 9,61,490/-. 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE STAY APPLICATION WHEREIN THE DEMAND HAS BEEN RAISED BY THE A.O. BY DECLINING CLAIM OF DEDUCTION U/S 80IC OF THE ACT. IT WAS BROUGHT TO OUR NOTICE BY THE LD. AR THAT THE DEPARTMENT HAS ALREADY RECOVERED DEMAND TO THE EXTENT OF 90% AND BALANCE OUTSTANDING AS ON TODAY IS RS. 1,83,780/-. THE RELEVANT DOCUMENT FOR RECOVERY OF DEMAND IS ALSO PLACED ON RECORD. S.A. NO. 20/JP/2019 KARAN RAWAT VS ITO 2 3. AS THE ASSESSEE HAS ALREADY PAID THE DEMAND OF MORE THAN 90%, WE GRANT STAY FOR THE BALANCE DEMAND FOR A PERIOD OF SIX MONTHS OR TILL DISPOSAL OF THE APPEAL WHICHEVER IS EARLIER. THE STAY APPLICATION IS DISPOSED OFF IN TERMS INDICATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH APRIL, 2019. SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20 TH APRIL, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI KARAN RAWAT, NAINITAL. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 5(3), 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 (SA NO. 20/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR