Income Tax Appellate Tribunal - Chennai
B.Surendra Reddy, Chennai vs Acit Central Circle 3(1), Chennai on 24 November, 2017
आयकर अपील
य अ धकरण, 'बी' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH, CHENNAI
ी जॉज माथन, या यक सद य एवं ी एस. जयरामन, लेखा सद य केसम&
SHRI GEORGE MATHAN, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
रोक या चका सं / S.P. No.306/Mds/2017
(in I.T.A. No.2764/Mds/2017)
नधा रण वष / Assessment Year : 2009-10
Shri B. Surendra Reddy, The Assistant Commissioner of
No.22/15, Avvayar Street, v. Income Tax,
Rajaram Mehta Nagar, Central Circle 3(1),
Chennai - 600 029. Chennai - 600 034.
PAN : AAIPR 7196 J
(*ाथ क/Petitioner) (*+यथ,/Respondent)
*ाथ क क. ओर से /Petitioner by : Sh. B. Ramakrishnan, FCA
*+यथ, क. ओर से/Respondent by : Shri AR.V. Sreenivasan, JCIT
सन
ु वाई क. तार
ख/Date of Hearing : 24.11.2017
घोषणा क. तार
ख/Date of Pronouncement : 24.11.2017
आदे श /O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
This is a Stay Petition filed by the assessee in his appeal in I.T.A. No.2764/Mds/2017.
2. Sh. B. Ramakrishnan, FCA represented on behalf of assessee and Shri AR.V. Sreenivasan, JCIT represented on behalf of Revenue.
2 S.P. No.306/Mds/17
3. It was submitted by the Ld. A.R. that the issue in the appeal was against an addition representing capitation fee paid in respect of college admission of the assessee's son. It was a submission that there was no evidence in respect of capitation fee paid. It was a submission that total demand in the assessee's case was to an extent of `14,02,769/- and the assessee has not paid any portion of the disputed demand. It was a prayer that the appeal of the assessee may be posted for hearing on an early date and the assessee may be granted stay of recovery till the disposal of the appeal.
4. In reply, the Ld. D.R. submitted that the stay of recovery was not liable to be given. The assessee may be directed to pay the disputed demand. It was a submission that the Revenue had no objection if instalment scheme is granted to the assessee.
5. We have considered the rival submissions. Without going into the merits of the appeal and considering the fact that no amount has been paid against the disputed tax demand, the assessee is granted an instalment of `2 lakhs per month. The first instalment to be paid on or before 15th December, 2017 and subsequent instalments on or before 30th of every succeeding month. The 3 S.P. No.306/Mds/17 Registry is directed to post the appeal of the assessee for hearing on 23.01.2018. Ordered accordingly.
6. In the result, the Stay Petition filed by the assessee is partly allowed.
Order pronounced in the open court on 24th November, 2017 at Chennai.
sd/- sd/-
(एस. जयरामन) (जॉज माथन)
(S. Jayaraman) (George Mathan)
लेखा सद य/Accountant Member या यक सद य/Judicial Member
चे नई/Chennai,
th
4दनांक/Dated, the 24 November, 2017.
Kri.
आदे श क. * त6ल7प अ8े7षत/Copy to:
1. *ाथ क/Petitioner
2. *+यथ,/Respondent
3. आयकर आयु9त (अपील)/CIT(A)
4. आयकर आयु9त/CIT
5. 7वभागीय * त न ध/DR
6. गाड फाईल/GF.