Income Tax Appellate Tribunal - Gauhati
Sunil Agarwal, Guwahati vs Income Tax Officer, Ward-3(4), Guwahat on 6 December, 2019
S.A. Nos.33/GAU/2019
(in ITA No. 311/GAU/2019)
A.Y. 2014-2015
&
S.A. Nos.30/GAU/2019
(in ITA No. 303/GAU/2019)
A.Y. 2015-2016
Sunil Agarwal, Guwahati
IN THE INCOME TAX APPELLATE TRIBUNAL,
KOLKATA-GUWAHATI 'e-COURT', KOLKATA
Before Shri P.M. Jagtap, Vice-President
and Shri Satbeer Singh Godara, Judicial Member
S.A. No. 33/GAU/2019
(arising out of I.T.A. No. 311/GAU/2019)
Assessment Year: 2014-2015
Sunil Agarwal, Guwahati,.......................................................Applicant
House No. 3, Shree Kunj,
Amaravati Path, G.S. Road,
Guwahati-781005
[PAN: AFHPA1482L]
-Vs.-
Income Tax Officer,..................................................................Respondent
Ward-3 (4), Guwahati,
Aayakar Bhawan, G. S. Road, C hris tian Basti,
Guwahati-781005, Assam
&
S.A. No. 30/GAU/2019
(arising out of I.T.A. No. 303/GAU/2019)
Assessment Year: 2015-2016
Sunil Agarwal, Guwahati,.......................................................Applicant
House No. 3, Shree Kunj,
Amaravati Path, G.S. Road,
Guwahati-781005
[PAN: AFHPA1482L]
-Vs.-
Income Tax Officer,..................................................................Respondent
Ward-1 (2), Guwahati,
Aayakar Bhawan, G. S. Road, C hris tian Basti,
Guwahati-781005, Assam
Appearances by:
Shri S.P. Bh ati, FCA, for the Applicant
Shri Jayanta Mirdha, JCIT , Sr. D.R. for the Respondent
Date of concluding th e hearing : December 06, 2019
Date of pronouncing the order : December 06, 2019
1
S.A. Nos.33/GAU/2019
(in ITA No. 311/GAU/2019)
A.Y. 2014-2015
&
S.A. Nos.30/GAU/2019
(in ITA No. 303/GAU/2019)
A.Y. 2015-2016
Sunil Agarwal, Guwahati
O R D E R
Per Shri P.M. Jagtap, Vice-President:-
By these Stay Applications, the assessee is seeking stay of outstanding demand of Rs.42,10,343/- and Rs.1,17,95,664/- for the assessment years 2014-15 and 2015-16 respectively.
2. We have heard the arguments of both the sides and also perused the relevant material available on record. The ld. Counsel for the assessee has submitted that if the corresponding appeals of the assessee being ITA Nos. 311 & 303/GAU/2019 are fixed for hearing and disposal out of turn before the next Touring Bench, the assessee is not interested in pressing for the stay of outstanding demand for A.Ys. 2014-15 & 2015-16 under consideration. Since the ld. D.R. has not raised any objection for the grant of out of turn hearing of the assessee's appeals, the request of the assessee for the out of turn hearing is granted and the Registry is directed to fix the appeals of the assessee for hearing out of turn before the next Touring Bench. The request of the assessee for stay of outstanding demands, however, is not acceded to.
3. In the result, both the Stay Applications of the assessee are dismissed.
Order pronounced in the open Court on December 06, 2019.
Sd/- Sd/-
(Satbeer Singh Godara) (P.M. Jagtap)
Judicial Member Vice-President)
Kolkata, the 6 t h day of December, 2019 Copies to : (1) Shri Sunil Agarwal, Guwahati, House No. 3, Shree Kunj, Amaravati Path, G.S. Road, Guwahati-781005 2 S.A. Nos.33/GAU/2019 (in ITA No. 311/GAU/2019) A.Y. 2014-2015 & S.A. Nos.30/GAU/2019 (in ITA No. 303/GAU/2019) A.Y. 2015-2016 Sunil Agarwal, Guwahati (2 ) Income Tax Officer, Ward-3 (4)/1 (2), Gu wahati, Aayakar Bhawan, G. S. Road, C hris tian Basti, Guwahati-781005, Assam (3) Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati, (4) Commissio ner of Income Tax- , (5) The Depart ment al Represent ative (6) Guard File By order Sr. P.S./DDO/HOO, Guwahati, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. 3