Income Tax Appellate Tribunal - Kolkata
Purushottam Das Agarwal , Kolkata vs Ito, Ward - 35(1) , Kolkata on 11 January, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA 'C' BENCH, KOLKATA
(Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member)
S.A. No. 02/Kol/2019
A/o ITA No. 2421/Kol/2018
Assessment Year: 2015-16
Purushottam Das Agarwal.........................................................................................................Appellant
83/85 N.S. Road
Kolkata - 700001
[PAN : ACTPA 9138 Q]
Income Tax Officer, ward-35(1), Kolkata............................................................................Respondent
Appearances by:
Shri Subash Agarwal, Advocate, appeared on behalf of the assessee.
Shri Robin Choundhury, Addl. CIT D/R. appearing on behalf of the Revenue.
Date of concluding the hearing : January 11th , 2019
Date of pronouncing the order : January 11th , 2019
ORDER
Per J. Sudhakar Reddy, AM :-
By this stay application the assessee seeks stay of outstanding demand of Rs.10,56,830/-, for the impugned Assessment Year 2015-16.
2. The ld. Advocate, submits that the assessee has a prima facie case as the issue is covered in favour of the assessee by various orders of the Courts and Tribunal and that out of the demand of Rs. 13,21,030/- , an amount of Rs.2,64,200/- has already been paid. He prayed for stay of the balance outstanding demand and fixing of the case for early hearing on out of turn basis.
The ld. D/R, on the other hand, opposed the contentions of the assessee and submitted that the assessee has no prima facie case and that there are no coercive steps being taken by the revenue for the collection of outstanding demand. He has no objection to grant of early hearing.
3. After hearing rival contentions, we order as follows:-
a) Prayer for early hearing is hereby granted. The registry is directed to post the case for early hearing on 5th March, 2019, on out of turn basis. As this date is announced in the open court, no separate notice for hearing shall be issued to either party.2 S.A. No. 02/Kol/2019
A/o ITA No. 2421/Kol/2018 Assessment Year: 2015-16 Purushottam Das Agarwal
b) The assessee shall not except under exceptional and bonafide circumstances seek adjournment in the matter.
4. In the result, application of the assessee is allowed to the extent indicated above.
Kolkata, the 11th day of January, 2019.
Sd/- Sd/-
[S.S. Viswanethra Ravi] [J. Sudhakar Reddy]
Judicial Member Accountant Member
Dated : 11.01.2019
{SC SPS}
Copy of the order forwarded to:
1. Purushottam Das Agarwal
83/85 N.S. Road
Kolkata - 700001
2. Income Tax Officer, ward-35(1), Kolkata
3. CIT(A)-
4. CIT- ,
5. CIT(DR), Kolkata Benches, Kolkata.
True copy By order Assistant Registrar ITAT, Kolkata Benches 3 S.A. No. 02/Kol/2019 A/o ITA No. 2421/Kol/2018 Assessment Year: 2015-16 Purushottam Das Agarwal