Income Tax Appellate Tribunal - Gauhati
Pabitra Boro, Tangla vs Income Tax Officer, Ward-Mangaldai, ... on 18 March, 2020
IN THE INCOME TAX APPELLATE TRIBUNAL
'E' COURT, KOLKATA
[Before Shri J. Sudhakar Reddy, Accountant Member and Shri Aby T. Varkey, Judicial Member]
S.A. No. 07/Gau/2020
Arising Out Of I.T.A. No. 56/Gau/2020
Assessment Year: 2012-13
Pabitra Boro.........................................................................................................................Appellant
[PAN: AEIPD 1877 Q]
Vs.
ITO, Ward-Mangaldai, Mangaldai.....................................................................Respondent
Appearances by:
Sh. Manoj Nahata, FCA, appeared on behalf of the Assessee.
Sh. Amitava Sen, JCIT, appeared on behalf of the Revenue.
Date of concluding the hearing : March 13th, 2020
Date of pronouncing the order : March 18th, 2020
ORDER
Per J. Sudhakar Reddy, AM:
By this Stay Petition the assessee seeks stay of outstanding demand for the AY 2012-13.
2. After hearing rival contentions we find that the entire demand is on account of enhancement made by the ld. CIT(A). The assessee submits that the demand raised by the AO has been paid along with interest.
3. Under these circumstances we are of the considered opinion that the balance of convenience is in favour of grant of stay of outstanding demand. Hence we order as follows:
a) The outstanding demand for the AY 2012-13 is hereby stayed for the period of six months or the disposal of this appeal whichever is earlier.
b) The Registry is directed to post the case for early hearing as and when the Circuit Bench Camps in Gauhati or before the E-Court, if consented to by the assessee.2 S.A. No. 07/Gau/2020
Arising Out Of I.T.A. No. 56/Gau/2020 Assessment Year: 2012-13 Pabitra Boro.
4. The assessee shall not except under exceptional and bona fide circumstances seek adjournment in the matter, lest it runs a risk of losing the stay granted herein. Ordered accordingly.
Kolkata, the 18th March, 2020.
Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 18.03.2020 Bidhan Copy of the order forwarded to:
1. Pabitra Boro, Babupara, Ward-03, PO-Tangla, District-Udalguri (BTAD), Assam, PIN-784 521.
2. ITO, Ward-Mangaldai, Mangaldai.
3. CIT(A)
4. CIT-
5. CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail) True copy By order Assistant Registrar ITAT, Kolkata Benches By order Sr. PS/DDO/HOO ITAT, Gauhati Bench, Guwahati