Late Smt. Gowramma by Legal Representative Sri V Krishnamurthy , Bangalore V. Income Tax Officer Ward-5(2)(4), Bangalore

SA 200/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6034 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 23-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Application of stay
• Section: 2

Judgement Text

SP.200/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER STAY PETITION NO.200/BANG/2018 (IN I.T.A NO.2113/BANG/2018) (ASSESSMENT YEAR : 2013-14) LATE SMT. GOWRAMMA BY LR, SHRI V. KRISHNAMURTHY, NO.22, 1 ST MAIN ROAD, 2 ND CROSS, DEEPANJALINAGAR, BANGALURU 560026 .. APPLICANT PAN : BFSPG4228N V. INCOME-TAX OFFICER, WARD -4(2)(4), BENGALURU .. RESPONDENT APPLICANT BY : SHRI. H. V. GOWTHAMA, CA REVENUE BY : SHRI. SIDDAPPAJI, ADDL. CIT HEARD ON : 03.08.2018 PRONOUNCED ON : 03.08.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THIS STAY APPLICATION FOR S TAY OF OUTSTANDING DEMAND OF RS.1,28,68,338/-, FOR THE ASS ESSMENT YEAR 2013-14. 02. IN THIS REGARD THE LD. AR HAS SUBMITTED THAT TH E ASSESSEE HAS DIED AND THE PRESENT APPEAL IS FILED THROUGH THE LE GAL HEIRS OF THE SP.200/BANG/2018 PAGE - 2 ASSESSEE AND THERE IS NO MEANS TO PAY THE TAX IN DE MAND. HOWEVER THE ASSESSEE SOUGHT EARLY HEARING IN THE MATTER. 03. ON THE OTHER HAND THE LD. DR EXPRESSED HIS STRO NG RESISTANCE FOR GRANT OF STAY AND HAS SUBMITTED THAT THE REVENU E HAS NO OBJECTION FOR GRANT OF EARLY HEARING. 04. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. CONSIDERING THE TOTALITY OF THE CIRCUMSTANCES, AT T HIS STAGE, WE DO NOT FIND ANY MERIT IN GRANTING UNCONDITIONAL STAY T O THE ASSESSEE AND AS SUCH, STAY PETITION FILED BY THE ASSESSEE IS DIS MISSED. HOWEVER CONSIDERING THE FACTS OF THE CASE, WE DEEM IT APPRO PRIATE TO GRANT EARLY HEARING TO THE ASSESSEE. ACCORDINGLY THE APP EAL IS DIRECTED TO BE POSTED FOR HEARING ON 04.09.2018. SINCE THE DAT E OF HEARING WAS ANNOUNCED IN THE COURT, NO SEPARATE NOTICE SHALL BE SERVED TO THE PARTIES. BOTH THE PARTIES ARE DIRECTED TO FILE THE PAPER BOOK WITH AN ADVANCE COPY TO THE OTHER PARTY WELL WITHIN THE NEX T DATE OF HEARING. 05. IN THE RESULT, STAY PETITION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD DAY OF AUGUST, 2018. (INTURI RAMA RAO) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBE R BENGALURU DATED : 03.08.2018 MCN* SP.200/BANG/2018 PAGE - 3 COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.