The case ITA 590/DEL/2019 involves appellant Bhup Singh from Faridabad and respondent ITO, Ward-1(2), Faridabad. This appeal concerns the assessment year 2015-16 and was filed on January 28, 2019. An interim order was issued on July 26, 2019.
Bhup Singh filed the appeal against the assessment order issued by the Income Tax Officer (ITO) for the assessment year 2015-16. The appellant sought relief from the tax demands raised by the ITO, arguing that the assessment was flawed and required reconsideration.
The interim order hearing took place on July 26, 2019, before the Delhi Bench ‘I-1’ of the Income Tax Appellate Tribunal (ITAT), which included Vice President Shri Pramod Kumar and Judicial Member Shri K. Narasimha Chary. During the hearing, the appellant was represented by Shri R.P. Mall, Advocate, and the respondent was represented by Senior Departmental Representative (DR) Shri Sandeep Kumar Mishra.
The case referenced two stay applications (Nos. 590 & 591/Del/2019) related to earlier appeals ITA No.1199/Del/2016 and ITA No.6739/Del/2017 for assessment years 2011-12 and 2013-14, respectively. These applications sought extensions of the stay orders initially granted on March 29, 2016, and November 8, 2017, and subsequently extended several times, most recently on November 12, 2018, and November 16, 2018.
The appellant’s counsel argued that despite multiple adjournments, none were requested by the appellant. The case was now scheduled for a hearing on August 6, 2019. The appellant requested an extension of the stay order to prevent undue hardship caused by the delay, which was beyond their control.
The Departmental Representative did not dispute the facts presented by the appellant’s counsel, acknowledging that the delays were not attributable to the appellant.
Considering the arguments and the circumstances, the tribunal agreed that the delay in disposing of the appeals was not due to the appellant’s conduct. Therefore, the tribunal granted an extension of the stay order for an additional six months, with the condition that the appellant must not seek further adjournments. If the appellant requested more time, the stay order would be cancelled.
The interim order for Bhup Singh vs. ITO, Ward-1(2), Faridabad extends the stay on tax demands for the assessment year 2015-16. This decision provides temporary relief to the appellant while awaiting the final resolution of the case.
The official order from the tribunal reads as follows:
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: ‘I-1’ NEW DELHIBEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT
&
SHRI K.NARASIMHA CHARY, JUDICIAL MEMBERStay Application Nos.590 & 591/Del/2019
(In ITA No.1199/Del/2016
ITA No.6739/Del/2017)
Assessment Years: 2011-12 & 2013-14Bose Corporation India P. Limited vs ACIT, Circle 5(1),
Salcon Aurum,3rd Floor, Plot No.4 New Delhi.
Jasola Distt Centre, New Delhi.
PAN: AAACB3260A(Applicant) (Respondent)
Applicant by: Shri R.P. Mall, Advocate
Respondent by: Sh Sandeep Kumar Mishra, Sr DR
Date of hearing: 26.7.2019
Date of Pronouncement: 26.7.2019ORDER
PER K. NARASIMHA CHARY, JM
By way of these two Applications, assessee seeks extension of the operation of the stay order that was originally granted on March 29, 2016, in respect of Assessment Year 2011-12 and dated November 8, 2017, in respect of Assessment Year 2013-14. The stay has been extended from time to time and lastly by order dated November 12, 2018, in respect of Assessment Year 2011-12 and dated November 16, 2018, in respect of Assessment Year 2013-14.It is the submission on behalf of the assessee that subsequent to the latest stay orders, the matter underwent five adjournments but none of the adjournments was at the request of the assessee. Both the matters now stand posted for hearing on August 6, 2019.
Learned Departmental Representation does not dispute any of these facts.
Having regard to the facts and circumstances of the case, we are convinced that the delay in non-disposal of both these appeals is not attributable to the conduct of the assessee and, therefore, the stay could be extended for a further period of six months subject to the condition that the assessee shall not seek time, in the event of which stay orders shall stand cancelled.
In the result, both the Stay Applications of the assessee are allowed.
Order pronounced in the Open Court on 26th July, 2019.
Sd/- Sd/-
(PRAMOD KUMAR) (K. NARASIMHA CHARY)
VICE PRESIDENT JUDICIAL MEMBERDated: 26th July, 2019
‘VJ’Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHIDraft dictated 26.07.2019
Draft placed before author 26.07.2019
Approved Draft comes to the Sr.PS/PS
Order signed and pronounced on
File sent to the Bench Clerk
Date on which file goes to the AR
Date on which file goes to the Head Clerk.
Date of dispatch of Order.
Date of uploading on the website
Bhup Singh’s Appeal: Interim Order for AY 2015-16 – ITA 590/DEL/2019
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