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Income Tax Appellate Tribunal - Mumbai

Asb International P.Ltd, Thane vs Dcit Cir 1, Kalyan on 21 December, 2018

            IN THE INCOME TAX APPELLATE TRIBUNAL,
                  MUMBAI BENCH "K", MUMBAI

        BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND
          SHRI RAJESH KUMAR, ACCOUNTANT MEMBER

                         SA No.538/M/2018
                (Arising out of ITA No.6274/M/2018)
                      Assessment Year: 2014-15

       M/s. ASB International      Deputy Commissioner of
       Pvt. Ltd.,                  Income Tax-1,
       Plot     No.E-9,   MIDC     1st Floor, Mohan Plaza,
       Industrial Area,            Wayle Nagar,
                               Vs.
       Anand Nagar,                Khadakpada,
       Addl. Ambernath (East),     Kalyan West,
       Thane - 421 506             Kalyan-Dombivali,
       PAN: AAACA8424F             Maharashtra
                                   Pin : 421301
             (Appellant)             (Respondent)

     Present for:
     Assessee by           : Shri Amar Gohlot, A.R.
     Revenue by            : Shri Manish Kumar Singh, D.R.

     Date of Hearing       : 21.12.2018
     Date of Pronouncement : 21.12.2018

                            ORDER

Per Rajesh Kumar, Accountant Member:

By way of this stay application the assessee seeks the stay of demand of Rs.3,20,31,928/- arising out of the assessment order framed under section 143(3) read with section 144C(13) dated 25.09.2018.

2. During the course of hearing the Ld. A.R. was put to a query by the Bench as to whether the assessee has moved any stay application before the AO or Pr. CIT and status thereof as on date which was responded by the Ld. A.R. that no such stay application was filed before any of the two authorities i.e. AO or Pr. CIT. The Bench asked the Ld. A.R. to explain as to why the SA No.538/M/2018 2 (Arising out of ITA No.6274/M/2018) M/s. ASB International Pvt. Ltd.

stay application of the assessee should not be dismissed as the assessee has not exhausted the alternative remedies available before the assessee. The Ld. A.R. prayed before the Bench thereafter that the present stay application may kindly be allowed to be withdrawn. The Ld. D.R. did not object to the withdrawal of the stay application of the assessee. Considering the facts and circumstances of the case the stay application is allowed to be withdrawn.

3. In the result, the stay application of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 21.12.2018.

            Sd/-                                      Sd/-
       (C.N. Prasad)                             (Rajesh Kumar)
     JUDICIAL MEMBER                          ACCOUNTANT MEMBER
Mumbai, Dated: 21.12.2018.
* Kishore, Sr. P.S.
Copy to: The Appellant
         The Respondent
         The CIT, Concerned, Mumbai
         The CIT (A) Concerned, Mumbai
         The DR Concerned Bench
//True Copy//                             [




                                               By Order


Dy/Asstt. Registrar, ITAT, Mumbai.