Income Tax Appellate Tribunal - Kolkata
M/S. Bhagawati Oxygen Ltd., Kolkata vs Dcit, Circle - 8(1), Kolkata on 30 August, 2019
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SA No. 86-87/Kol/2019
Bhagawati Oxygen Ltd., AY 2013-14 & 2015-16
आयकर अपील य अधीकरण, यायपीठ - "C" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: KOLKATA
(सम )Before ी जे. सध
ु ाकर रे डी, लेखा सद य एवं/and ी ऐ. ट . वक , यायीक सद य)
[Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]
SA Nos.86 & 87/Kol/2019
In I.T.A. Nos. 1473 & 1474/Kol/2019
Assessment Years: 2013-14 & 2015-16
Bhagawati Oxygen Ltd. Vs. Deputy Commissioner of Income-tax,
(PAN: AABCB2164N) Circle-8(1), Kolkata.
Applicant Respondent
For the Applicant Shri Miraj D. Shah, AR
For the Respondent Shri Sankar Halder, JCIT, Sr. DR
Date of Hearing 30.08.2019
Date of Pronouncement 30.08.2019
ORDER
Per Shri A.T.Varkey, JM
By way of these stay applications, the assessee seeks stay on collection of disputed outstanding demand of Rs.2,44,220/- for AY 2013-14 and of Rs.8,63,110/- for AY 2015-16, which arose out of the separate orders of Ld. CIT(A)-23, Kolkata both dated 15.05.2019.
2. Having heard both the parties, we are not inclined to grant stay of the demand. However, since prima facie case is made out and the assessee is facing financial hardship, we are inclined to grant early hearing of the appeal and the registry is directed to fix the appeals out of turn on 23.10.2019. No separate notice is required to be served on both the parties since the date of hearing is pronounced in the open court
3. In the result, both the Stay applications of assessee are dismissed.
Order is pronounced in the open court.
Sd/- Sd/-
(J. Sudhakar Reddy) (A. T. Varkey)
Accountant Member Judicial Member
Dated: 30th August, 2019
Jd.(Sr.P.S.)
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SA No. 86-87/Kol/2019
Bhagawati Oxygen Ltd., AY 2013-14 & 2015-16 Copy of the order forwarded to:
1 Appellant - M/s. Bhagawati Oxygen Ltd., 67, Park Street, Kolkata-700 016. 2 Respondent -DCIT, Circle-8(1), Kolkata. 3 CIT(A)-23, Kolkata. (sent through e-mail) 4 CIT , Kolkata 5 DR, Kolkata Benches, Kolkata (sent through e-mail) /True Copy, By order, Assistant Registrar