Income Tax Appellate Tribunal - Delhi
Bhalla Chemical Works Pvt. Ltd., Delhi vs Dcit, Circle- 4(2), New Delhi on 3 February, 2020
आयकर अपीलीय अिधकरण,
अिधकरण द ली यायपीठ,
यायपीठ "शुबवार"
बवार द ली म
बवार
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'FRIDAY' NEW DELHI
सुौी सुषमा चावला,
चावला, उपा य एवंडॉ.
डॉ बी आर आर कुमार,
मार लेखा सदःय केसम
BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT
&
Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER
ःथगन अपील सं./S.A. No. 66/Del/2020
IN
आयकर अपील सं. / ITA No. 4222/Del/2017
िनधा-रण वष- / Assessment Year 2012-13
Bhalla Chemical Works Pvt. Ltd.,
M-237, Greater Kailash, II,
New Delhi
PAN-AAACB4077D .............अपीलाथ./Appellant
vs
DCIT, Circle-4(2),
Room No. 398D, C.R. Building,
New Delhi
............. ू0यथ. / Respondent
अपीलाथ. क1 ओर से/ Appellant by: Sh. P.P. Gambir, CA
ू0यथ. क1 ओर से/ Respondent by: Sh. Rajat Kumar Kured, Addl. CIT
सुनवाई क1 तार5ख / घोषणा क1 तार5ख /
Date of Hearing : 31.01.2020 Date of Pronouncement: 03.02.2020
आदे श / ORDER
PER SUSHMA CHOWLA, VP The present Stay Application has been filed by the applicant seeking stay against the recovery of balance outstanding demand of Rs.15,23,000/- relating to assessment year 2012-13.
S.A. No.-66/Del/2020 ITA No:-4222/Del/2017
2. The learned AR for the applicant points out that the AO had directed him to deposit the balance demand of Rs. 15,23,000/-. The applicant also points out that as against the total demand, sum of approximately 80% has already been deposited by the applicant. Against the balance demand, applicant states that advance cheque has been given to AO.
3. On perusal of the record and after hearing both the authorized representatives, we are of the view that where the applicant has paid 80% of the demand outstanding then it is a fit case for grant of stay against the same. Accordingly, we stay the recovery of balance outstanding demand of Rs.15,23,000/-. The assessee had already handed over the advance cheques against the balance demand. In view thereof, the AO is directed not to force the recovery of balance demand of Rs. 15,23,000/-. The learned DR is directed to inform the AO in this regard. The appeal shall come up for hearing on out of turn basis on 1st April, 2020. No notice to be issued in the case as parties informed in the open court.
4. In the result, stay application of the applicant is disposed off. Order pronounced in the open court on 3rd day of February, 2020.
Sd/- Sd/-
(Dr. B.R.R.KUMAR) (SUSHMA CHOWLA)
लेखा सदःय/ACCOUNTANT MEMBER उपा य /VICE PRESIDENT
द ली / दनांक Dated: 3rd February, 2020.
SH Page | 2 S.A. No.-66/Del/2020 ITA No:-4222/Del/2017 आदे श क1 ूितिल8प अमे8षत/Copy of the Order is forwarded to :
1. अपीलाथ. / The Appellant;
2. ू0यथ. / The Respondent;
3. आयकर आयु;(अपील) / The CIT(A)
4. 8वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, द ली / DR, ITAT, Delhi
5. गाड- फाईल / Guard file.
आदे शानुसार/ BY ORDER, स0या8पत ूित //True Copy// सहायक रAजःशार, आयकर अपीलीय अिधकरण , द ली / ITAT, Delhi Page | 3