Income Tax Appellate Tribunal - Pune
Amit V. Pashankar L/H. Of Late Shri ... vs Assistant Commissioner Of Income-Tax, ... on 4 June, 2021
ए" यायपीठ पण
आयकर अपील य अ धकरण "ए ु े म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE
(Through Virtual Court)
BEFORE SHRI INTURI RAMA RAO, AM
AND SHRI S. S. VISWANETHRA RAVI, JM
S.A. No.05/PUN/2021
(Arising out of ITA No.428/PUN/2019)
Assessment Year : 2015-16
Amit Vishnu Pashankar,
Legal Heir of Late Shri Vishnu P. Pashankar,
D-102, Windsor Residency,
Opp: Ganesh Datta Mandir,
Baner Balewadi Phata,
Pune - 411045.
PAN : ABEPP3904F. .... अपीलाथ /Appellant
Vs.
The Asst. Commissioner of Income Tax,
Circle -2, Pune. .... थ / Respondent
अपीलाथ की ओर से / Appellant by : Shri Ajay Singh.
थ की ओर से / Respondent by : Shri Mahadevan A.M. Krishanan.
सुनवाई की तारीख / घोषणा की तारीख /
Date of Hearing : 04.06.2021 Date of Pronouncement: 04 .06.2021
आदे श / ORDER
PER INTURI RAMA RAO, AM:
The present stay petition is filed by assessee seeking extension of the earlier stay granted by the Tribunal vide order dated 04.12.2020 in S.A.No.27/PUN/2020 in ITA No.428/PUN/2019. 2
2. It is submitted that the delay in disposal of the appeal is not attributable to the assessee and there is no change of circumstances from the earlier stay. Therefore, it is prayed that the stay may be extended for a period of three months.
3. On the other hand, the ld. Sr.DR has not opposed the extension of the stay.
4. We have heard the rival submissions and perused the material on record.
5. On perusal of the record, we are satisfied that the delay in disposal of the present appeal is not attributable to the assessee and there is no change of facts and circumstances of the case from the earlier stay and therefore, it is a fit case to extend the stay of the demand for further period of one month. We direct the Registry to post the matter for hearing for 21.06.2021, for which no separate notice is required to be issued. The stay of demand granted by us, shall cease to operate, in case the petitioner seeks adjournment of hearing of the appeal without any just and reasonable cause.
6. In the result, the stay petition filed by the applicant / assessee is allowed on the above lines.
Order pronounced in the open Court on this 4th day of June, 2021.
Sd/- Sd/-
(S. S. VISWANETHRA RAVI) (INTURI RAMA RAO)
याियक सद य/JUDICIAL
य MEMBER लेखा सद य/ACCOUNTANT
य MEMBER
पुणे / Pune; दनांक / Dated : 4th June, 2021.
Yamini 3 आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The CIT(Appeals)-3, Pune.
4. The Pr. CIT-3, Pune.
5. ए" ब च, िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "ए पुणे / DR, ITAT, "A" Bench, Pune.
6. गाड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.