Income Tax Appellate Tribunal - Mumbai
Sh. Kamal Galani, Mumbai vs Acit 23 (3), Mumbai on 12 June, 2020
आयकर अपीलीय अधिकरण "J" न्यायपीठ मब ुं ई में ।
IN THE INCOME TAX APPELLATE TRIBUNAL " J" BENCH, MUMBAI श्री महावीर स हिं , उपाध्यक्ष एविं श्री जी. मिंजन ु ाथ, लेखा दस्य के मक्ष BEFORE SRI MAHAVIR SINGH, VP AND SRI G. MANJUNATHA, AM स्थधित आवे द न सुं . /SA No. 183/Mum/2020 (Arising out of ITA No.138 to 142/Mum/2019 for AYs: 2003-04 to 2007-08) Kamal V. Galani The Asst. Commissioner of 801, Gym View, 16 t h Road, Vs. Income Tax Khar W est, Mumbai -400 052 W ard 23(3) (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) अपीलाथी की ओर े / Appellant by : Shri Madhur Aggarwal, AR प्रत्यथी की ओर े / Respondent by : None ुनवाई की तारीख / Date of hearing: 12.06.2020 घोषणा की तारीख / Date of pronouncement : 12.06.2020 AadoSa / O R D E R जी. मिंजुनाथ, लेखा दस्य/ PER G. MANJUNATHA:
The assessee has filed this stay application, seeking stay for outstanding demand including interest of ₹6,19,25,152/- for the Assessment Year 2003-04 to Assessment Year 2007-08.
2. None appeared for the Revenue. We have heard learned AR and gone through the facts and circumstances of the case. We find that the assessee has filed a single stay application for 4 (four) Assessment years even though law mandates filing of separate stay application for each assessment year indicating the amount of outstanding demand and reasons for seeking stay. When this lapse is brought to the notice of the learned AR 2 S A No . 1 83 / Mu m /2 0 2 0 of the assessee, he has fairly agreed for withdrawing the stay application filed by the assessee to facilitate filing of fresh stay application for each assessment year separately. Therefore, considering the facts and also prevailing situation, the assessee is allowed to withdraw the stay application filed. However, liberty is granted to assessee for filing separate stay application for each assessment year in accordance with law. Accordingly, the stay application filed by the assessee is dismissed as withdrawn.
3. In the result, the stay application of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 12.06.2020.
Sd/- Sd/-
(महावीर स ह
िं /MAHAVIR SINGH) (G. MANJUNATHA)
(उपाध्यक्ष / VICE PRESIDENT) (लेखा दस्य / ACCOUNTANT MEMBER)
मुिंबई, ददनािंक/ Mumbai, Dated: 12.06.2020. सदीप सरकार, व.ननजी सधिव / Sudip Sarkar, Sr.PS आदे श की प्रनतललपप अग्रेपित/Copy of the Order forwarded to :
1. अपीलाथी / The Appellant
2. प्रत्यथी / The Respondent.
3. आयकर आयक् ु त(अपील) / The CIT(A)
4. आयकर आयक् ु त / CIT
5. ववभागीय प्रतततनधि, आयकर अपीलीय अधिकरण, मुिंबई / DR, ITAT, Mumbai
6. गार्ड फाईल / Guard file.
आदे शानसार/ BY ORDER, त्यावपत प्रतत //True Copy// उप/सहायक पुंजीकार (Asstt. Registrar) आयकर अपीलीय अधिकरण, मिंुबई / ITAT, Mumbai