Income Tax Appellate Tribunal - Ahmedabad
Anil G. Dargi, , Ahmedabad vs Assessee on 21 March, 2016
आयकर अपील
य अ धकरण, अहमदाबाद यायपीठ ''बी" अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
"B" BENCH, AHMEDABAD
BEFORE SHRI S.S. GODARA JUDICIAL MEMBER
AND SHRI MANISH BORAD, ACCOUNTANT MEMBER
Stay Application Nos. 41 to 43/Ahd/2016
(Arising out of IT(SS)A Nos. 258 to 260/Ahd/2013)
Assessment Year : 2007-08, 2008-09 & 2010-11 respectively
Shri Anil G. Darji, Vs The ACIT,
14, Shivalik Villa, Circle-1(1),
Nr. Rajpath Club, Ambali Ahmedabad
Road, Ahmedabad
PAN : AAWPD 3288 R
(Applicant) (Respondent)
By Applicant : Shri S.N. Divetia, AR
By Respondent : Shri Sanjay Agrawal, CIT-DR
सन
ु वाई क तार ख/Date of Hearing : 21/03/2016
घोषणा क तार ख /Date of Pronouncement: 21/03/2016
आदे श/O R D E R
PER SHRI S.S. GODARA, JUDICIAL MEMBER
The assessee has filed three instant applications seeking extension of stay granted on 18.09.2015 against recovery of disputed tax demand of Rs.30,12,460/-, Rs.85,11,490/- and Rs.61,26,690/- in the three impugned assessment years; respectively.
2. Both parties reiterate their respective stands during the course of hearing.
3. We have heard rival contentions. A perusal of the case file reveals that a co-ordinate bench of the Tribunal in its order dated 13.03.2015 granted stay relief to the assessee subject to monthly payment of Rs.50,000/- towards the disputed tax demand. The same stood extended for further six months on 18.09.2015. The assessee has SP Nos. 41to 43/Ahd/2015 in IT(SS)A Nos. 258 to 260/Ahd/2013 AY : 2007-08, 2008-09 & 2010-11 Shri Anil G. Darji -2- been enjoying interim injection against the Revenue so far as recovery of the impugned demand is concerned. It emerges from the case records that main appeals stood fixed on 29.09.2015. A co-ordinate bench granted adjournment on the said date. Next date of hearing came to be 14.10.2015, wherein learned co-ordinate bench directed the Revenue to produce searched assessee's record. On 10.12.2015, the Bench did not function. Next date of hearing was on 15.02.2016 and the learned co-ordinate bench directed the Department to allow inspection of record to the assessee. The case stood adjourned to 25.02.2016. The same got adjourned to 26.02.2016, i.e., for the next day. The Revenue failed to produce record on this date. Case was adjourned to 14.03.2016. We find that again Bench did not function on this date.
4. The Department has filed an adjournment petition today on the ground that its regular CIT-DR is on leave today. Learned authorized representative seeks our intervention to deprecate this adjournment spree at Revenue's behest. He states before us that the hon'ble jurisdictional high court has directed the Tribunal to decide the instant appeals expeditiously. We sought for a copy of the order. Learned counsel states that the same has not been prepared yet. We find that the main case already stands adjourned to 06.04.2016. All this chronology of events makes it clear that the assessee is not responsible so far as delay in disposal of the main cases is concerned. We accordingly restrain the department from affecting recovery of the impugned demand. We reiterate that the assessee has already complied with the interim directions in depositing Rs.50,000/- per month since 13.03.2015. The Revenue is unable to dispute this factual position. We find in these circumstances that the assessee has been able SP Nos. 41to 43/Ahd/2015 in IT(SS)A Nos. 258 to 260/Ahd/2013 AY : 2007-08, 2008-09 & 2010-11 Shri Anil G. Darji -3- to make out a prima-facie case in seeking extension of our stay order granted on 18.09.2015. The same is ordered to be extended for a period of 90 days from today or disposal of the main appeals; whichever is earlier. All remaining terms and conditions of monthly deposit of Rs.50,000/- shall continue to operate.
5. The assessee succeeds in the instant stay application in above terms.
Order pronounced in the Court on 21st March, 2016 at Ahmedabad.
Sd/- Sd/-
(MANISH BORAD) (S.S. GODARA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 21/03/2016
*Bt
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबं"धत आयकर आयु$त / Concerned CIT
4. आयकर आयु$त(अपील) / The CIT(A
5. 'वभागीय *त*न"ध, आयकर अपील य अ"धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड/ फाईल / Guard file.
TRUE COPY आदे शानस
ु ार/ BY ORDER,
TRUE COPY
उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad