Income Tax Appellate Tribunal - Delhi
Dheeraj Chaudhary, New Delhi vs Acit, Central Circle-8, New Delhi on 7 December, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "FRIDAY-B" NEW DELHI )
BEFORE SHRI H.S. SIDHU : JUDICIAL MEMBER
AND
SHRI O.P. KANT : ACCOUNTANT MEMBER
Stay Application Nos. 902 to 908/Del/2018
( In ITA Nos.6158-6160 & 6214-6217/Del/2018)
Asstt. Yr: 2009-10 to 2015-16
DHEERAJ CHAUDHARY, VS. ACIT, CENTRAL CIRCLE-8,
FLAT NO. 1A, EMPIRE ESTATE, NEW DELHI
SULTANPUR, MG ROAD,
NEW DELHI - 110 030
(PAN: AASPK9267B)
Applicant by : Shri Gautam Jain, Advocate
Respondent by : Shri B.S. Rajpurohit, Sr. DR
ORDER
PER H.S. SIDHU, J.M.:-
By way of these Stay Applications u/R 35A of the Income-tax Appellate Tribunal Rules, 1963 assessee seeks Stay of outstanding demand in dispute towards net tax chargeable with interest u/s. 234A & 234B for the assessment years 2009-10 to 2015-16. Since these Stay Applications relates to a single assessee in respect of different assessment years and the reasons for stay in these stay applications are common, hence, these stay applications were heard together and are being disposed of by this common order for the sake of convenience, by dealing with Stay No. 902/Del/2018 (in ITA No. 6158/Del/2018) (AY 2009-10) in which the assessee has sought stay of outstanding demand of 1 Rs. 7,09,784/- which includes the net tax and interest u/s. 234A & 234B. In other Stay Applications i.e. Stay No. 903 to 908/Del/2018 similar facts are permeating, therefore, our finding in Stay Application No. 902/Del/2018 (AY 2009-10) will apply mutatis mutandis in other Stay Applications also.
2. During the hearing, Ld. Counsel for the assessee stated that in the case of the applicant, additions made to the returned income is highly arbitrary. It was further stated that Ld. CIT(A) has arbitrarily confirmed the and partly allowed the order of the AO, failing to appreciate the facts in their true perspective. the ld. CIT(A) while arbitrarily sustaining addition made by AO brushed aside the detailed explanations, evidences and material furnished by the assessee in order to substantiate his claims. He further submitted that from the perusal of the Annexure-I and grounds of appeal filed before the ITAT, it would be seen that the assessee has strong prima facie case and the balance of convenience is also in favour of assessee, and thus it is a fit case for grant of stay of recovery proceedings in respect of the disputed outstanding demand, particularly since property of the assessee already stands attached in terms of order dated 4.1`.2018. Also sum of Rs. 2,75,000/- stands recovered as to the attached by Income Tax Department. It was further submitted that applicant does not have liquid resources to pay such a huge demand and, as such, outstanding disputed demand deserves to be stayed. In view of above, Ld. Counsel for the assessee has requested the Bench to grant the stay of outstanding demand in dispute for 180 days or the till the disposal of the main appeal and prayed for early hearing of the main appeal.
3. Ld. DR object the request of the ld. counsel for the assessee for grant of stay of outstanding demand, but he did not raise any objection for early hearing in the matter.
24. We have heard both the parties and perused the records. After going through the contents of the Stay Application filed by the Assessee, we are of the considered view that assessee has not established any prima facie for grant of stay in dispute. Therefore, the request for stay of outstanding demand in dispute is not acceptable, hence, the same is rejected. However, in the interest of justice, the another request for early fixation of the main appeal is accepted and accordingly, the hearing in the main appeal i.e. ITA No. 6158/Del/2018 (AY 2009-10) alongwith ITA Nos. 6159-6160 & 6214-6217/Del/2018) Asstt. Yr: 2010-11 to 2015-16 are hereby fixed for 05.02.2019 and both the parties were informed in the Open Court. Therefore, there is no need to send the notices to the parties.
5. In the result, all the 07 Stay Applications of the Assessee stand disposed of, as aforesaid.
Order pronounced on 07-12-2018.
Sd/- Sd/-
[O.P. KANT] [H.S. SIDHU]
ACCOUNTANT MEMBER JUDICIAL MEMBER
Date 07.12.2018
SRBHATNAGAR
Copy forwarded to: -
1. Appellant 2. Respondent 3. DIT 4. CIT (A)
5. DR, ITAT
TRUE COPY By Order,
Assistant Registrar, ITAT,
Delhi Benches
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