Shri Arpit Srivastava, Lucknow V. Income Tax Officer- 4(1), Lucknow

SA 23/LKW/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0241 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHARAT AWASTHI
• Assessee Lawyers: S C AGRAWAL
• Keywords: Application of stay; Set aside
• Section: 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER S.P. NO.23/LKW/2018 [IN ITA NO. 398/LKW/2018] ASSESSMENT YEAR: 2011 - 12 ARPIT SRIVASTAVA 9 - A, JANPATH COMPLEX ASHOK MARG LUCKNOW V. INCOME TAX OFFICER 4(1) LUCKNOW T AN /PAN : ANTPS3666C (APP LIC ANT) (RESPONDENT) IN ITA NO. 398/LKW/2018 ASSESSMENT YEAR: 2011 - 12 ARPIT SRIVASTAVA 9 - A, JANPATH COMPLEX ASHOK MARG LUCKNOW V. INCOME TAX OFFICER 4(1) LUCKNOW T AN /PAN : ANTPS3666C (APP ELL ANT) (RESPONDENT) ASSESSEE BY: SHRI S. C. AGRAWAL, ADVOCATE DEPARTMENT BY: SHRI BHARAT AWASTHI, D.R. DATE OF HEARING: 01 06 201 8 DATE OF PRONOUNCEMENT: 11 0 6 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS STAY PETITION AND APPEAL ARE FILED BY THE ASSESSEE. 2 . WITH REGARD TO THE STAY PETITION, THE PRAYER OF THE ASSESSEE IS FOR STAYING THE DEMAND OF RS.9,96,940/ - . THE FACTS ON RECORD ARE THAT IN PURSUANCE TO NOTICE UNDER SECTION 148 DATED 22/12/2014, ASSESSMENT S.P. NO.23/LKW/2018 & IN ITA NO.398/LKW/2018 PAGE 2 OF 3 WAS COMPLETED UNDER SECTION 144 OF THE ACT ON A TOTAL INCOME OF RS.25,28,600/ - WITH TAX LIABILITY OF RS.9,96,940/ - . THE ADDITION SO MADE WAS CONFIRMED BY THE LD. CIT(A) BY PASSING AN EX - PARTE ORDER ON THE GROUND OF NON - PROSECUTION. THE LD. A. R. OF THE ASSESSEE AT THE TIME OF HEARING PRAYED THAT EVEN IF THE STAY IS NOT GRANTED, LET THE APPEAL BE HEARD. 3 . WE FIND THAT THERE HAS BEEN HABITUAL NON - COMPLIANCE BY THE ASSESSEE BEFORE THE AUTHORITIES BELOW, THEREFORE, GRANTING OF STAY OF DEMAND IS NOT WITHIN THE JUDICIOUS PARAMETERS OF THE ASSESSEE. WE, THEREFORE, REJECT THE STAY PETITION AND PROCEED TO HEAR THE APPEAL OF THE ASSESSEE. 4 . THE LD. A.R. OF THE ASSESSEE SUBMITTED THAT A LAST OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE AND THE MATTER MAY BE R ESTORED BACK TO THE FILE OF THE ASSESSING OFFICER AND THIS TIME THERE WILL BE PROPER COMPLIANCE ON BEHALF OF THE ASSESSEE. 5 . THE LD. D.R. DID NOT OBJECT TO THE MATTER BEING RESTORED BACK TO THE ASSESSING OFFICER. 6 . WE HAVE PERUSED THE CASE RECORDS AND HEARD TH E RIVAL CONTENTIONS AND IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION THAT ASSESSEE HAS BEEN GIVEN LAST OPPORTUNITY ON THIS ACCOUNT AND HE IS FURTHER D IRECTED TO APPEAR BEFORE THE ASSESSING OFFICER WITH ALL THE RELEVANT DOCUMENTS AND EVIDENCES REGARDING HIS CASE IMMEDIATELY ON RECEIPT OF THIS ORDER. ANY ISSUANCE OF NOTICE IS DISPENSED WITH. FURTHERMORE , IF ON NON - COMPLIANCE AGAIN THE MATTER TRAVELS UPT O THE TRIBUNAL, THEN THE LAW SHALL TAKE ITS OWN COURSE. WITH S.P. NO.23/LKW/2018 & IN ITA NO.398/LKW/2018 PAGE 3 OF 3 THESE OBSERVATIONS, WE ALLOW THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 7 . IN THE RESULT, STAY PETITION OF THE ASSESSEE IS DISMISSED AND THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTI CAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 / 0 6 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH JUNE , 201 8 JJ: 0106 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR