SMT. VARSHA BABEL, BIJAYNAGAR V. JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AJMER

SA 35/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3762 (ITAT-JAIPUR)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 19-12-2018
• Court: TRIBUNAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM S.A NO. 35/JP/2018 (ARISING OUT OF ITA NO. 958/JP/2018) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14 SMT. VARSHA BABEL W/O SHRI ABHISHEK BABEL, CHANCHAL VILLA, BHANWAR BADI, KRISHI MANDI ROAD, BIJAYNAGAR-305624. CUKE VS. THE JCIT, RANGE-2, AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ARTPB 2398 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI S.L.PODDAR (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI VARINDER MEHTA (CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 11/01/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 16/01/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE ASSESSEE HAS FILED THE PRESENT STAY APPLICATIO N AGAINST THE ORDER OF LD. JCIT, RANGE-2, AJMER DATED 25.07.2018 PASSED U/S 271E OF THE ACT WHEREIN HE HAS RAISED A DEMAND OF RS. 2,28, 000/- FOR CONTRAVENTION OF THE PROVISIONS OF SECTION 269T OF THE ACT. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT OUT OF TOTAL PENALTY DEMAND OF RS. 2,28,000/- THE ASSESSEE HAS ALREADY D EPOSITED AN S.A. NO. 35/JP/2018 SMT. VARSHA BABEL VS. JCIT 2 AMOUNT OF RS. 1,45,600/- WHICH IS MORE THAN 60% OF THE TOTAL DEMAND. IT WAS ACCORDINGLY SUBMITTED THAT THE BALANCE DEMAN D MAY BE STAYED TILL DISPOSAL OF THE APPEAL. 3. THE LD. DR IS HEARD WHO HAS OPPOSED THE STAY PET ITION AND SUBMITTED THAT THE ASSESSEE MAY BE DIRECTED TO PAY BALANCE DEMAND IN SUITABLE INSTALLMENTS WITHIN A SPECIFIED TIME FRAME . 4. HEARD BOTH THE PARTIES. GIVEN THE FACT THAT THE ASSESSEE HAS ALREADY DEPOSITED A SUM OF RS. 1,45,600/- WHICH IS MORE THAN 60% OF THE TOTAL PENALTY DEMAND, THE BALANCE DEMAND IS STA YED TILL 28.02.2019 OR TILL DISPOSAL OF APPEAL, WHICHEVER IS EARLIER. 5. THE HEARING IN THE MATTER IS ALREADY SCHEDULED F OR 22.01.2019. THE LD AR HAS GIVEN AN UNDERTAKING THAT HE SHALL NO T SEEK ANY ADJOURNMENT IN THE MATTER AND WHERE ANY ADJOURNMENT IS SOUGHT WITHOUT SHOWING REASONABLE CAUSE TO THE SATISFACTIO N OF THE BENCH, THE STAY SO GRANTED SHALL STAND VACATED. IN THE RESULT, THE STAY APPLICATION IS DISPOSED OF F IN LIGHT OF ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 16/01/2019. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR S.A. NO. 35/JP/2018 SMT. VARSHA BABEL VS. JCIT 3 FNUKAD@ DATED:- 16/01/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. VARSHA BABEL, BIJAYNAGAR. 2. IZR;FKHZ@ THE RESPONDENT- JCIT, RANGE-2,AJMER. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {S.A. NO. 35/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR