Income Tax Appellate Tribunal - Raipur
Mesers Dhariwal Brothers, Raipur vs Income Tax Officer, Ward 3(1), Raipur on 8 November, 2019
आयकर अपीलीय अधधकरण न्यायपीठ रायपुर में।
IN THE INCOME TAX APPELLATE TRIBUNAL,
RAIPUR BENCH, RAIPUR
BEFORE SHRI ANIL CHATURVEDI, AM AND
SHRI PARTHA SARATHI CHAUDHURY, JM
Stay Application No.12/RPR/2019
( Arising out of ITA No.186/RPR/2018)
धनधाारण वषा / Assessment Year : 2013-14
M/s. Dhariwal Brothers,
C/o. Mahendra Raymond Retail Shop,
Jeewan Bima Marg, Raipur (C.G.)
PAN : AADFD6404E
.......अपीलाथी /Applicant
बनाम / V/s.
The Income Tax Officer,
Ward-3(1), Raipur (C.G.)
......प्रत्यथी / Respondent
Assessee by : Shri R.B. Doshi
Revenue by : Shri Sanjay Kumar
सुनवाई की तारीख / Date of Hearing : 08.11.2019
घोषणा की तारीख / Date of Pronouncement : 08.11.2019
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, JM :
This stay application has been preferred by the assessee arising out of ITA No.186/RPR/2018. That as per the stay application, the prayer of the assessee is for staying of an outstanding demand of Rs.6,80,210/-out 2 SA No. 12 /RPR/2019 A.Y.2013-14 of the total demand outstanding Rs.29,46,480/-. Out of the total outstanding demand, the assessee has already paid Rs.22,66,270/-.
2. Through this stay application, the Ld. AR of the assessee contends that they have already paid an amount of Rs.22,66,270/-. The relevant documents have been enclosed in the paper book filed. The assessee also submitted that there is prima-facie good case in favour of the assessee as per various details annexed with the stay application. In view of the matter, the assessee prayed for staying of the remaining demand.
3. On the other hand, Ld. DR has raised no objection regarding granting of stay of the remaining outstanding amount.
4. We have perused the case records and heard the rival contentions. We find that it is not disputed that out of the total amount of Rs.29,46,480/- payable by the assessee, the assessee has already paid to the Department Rs.22,66,270/-. This fact is admitted by the Ld. DR. We further observe that more than 50% of the total demand outstanding has already been paid by the assessee. In the true spirit of welfare legislation as imbibed within the Taxing Statue, the settled position regarding granting of stay is with regard to the fact that whether the assessee has paid 20% of the disputed amount to the Government Exchequer. Since this criteria is fulfilled by the assessee in this case, we thereby consider the submissions made by the assessee in the stay application before us and 3 SA No. 12 /RPR/2019 A.Y.2013-14 grant stay of the remaining demand for 180 days or six months or till disposal of this appeal whichever is earlier.
5. The Registry is directed to list the appeal for hearing in due course of time.
6. In the result, the stay application of the assessee is allowed as indicated above.
Order pronounced on 08th day of November, 2019.
Sd/- Sd/- ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER
रायपुर/ RAIPUR ; ददनाांक / Dated : 08th November, 2019. SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to :
1. अपीलाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. The CIT (Appeals)-1, Raipur (CG)
4. The Pr. CIT-1, Raipur (CG)
5.धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण,रायपुरबेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur.
6. गार्ा फ़ाइल / Guard File.
// True Copy // आदेशानुसार / BY ORDER, धनजी सधचव / Private Secretary आयकरअपीलीयअधधकरण, रायपुर/ ITAT, Raipur. 4 SA No. 12 /RPR/2019
A.Y.2013-14 Date 1 Draft dictated on 08.11.2019 Sr.PS/PS 2 Draft placed before author 08.11.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 5 SA No. 12 /RPR/2019 A.Y.2013-14 11 Date of dispatch of order