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Ashwinbhai R. Patel, , Anand vs Assessee

Income Tax Appellate Tribunal2 February 2015

Ratio decidendi

The rule this decision rests on

Where an assessee has not sought any adjournment and the delay in disposal of the appeal is not attributable to any fault on the part of the assessee, the assessee is entitled to an extension of the stay of demand granted earlier, for a further period of six months or until disposal of the appeal, whichever is earlier.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNAL " D " BENCH, AHMEDABAD (BEFORE SHRI SHAILENDRA Kr. YADAV, J.M. & SHRI ANIL CHATURVEDI, A.M.)

S. A. No. 12 /AHD/2015 (in ITA No. 787/AHD/2014) (Assessment Year: 2010-2011)

Ashwinbhai R. Patel Sarvdas V/S The I.T.O., Ward-3(3), Petlad Shroff Bazar, AT: Dharmaj TA: Petlad, DT: Anand- 388340

(Appellant) (Respondent)

PAN: ACZPP4351N

Appellant by : Smt. Arati Shah, A.R. Respondent by : Shri B.L. Yadav, Sr. D.R.

(आदेश )/ORDER

Date of hearing : 30-01-2015 Date of Pronouncement : 02 -02-2015

PER SHRI ANIL CHATURVEDI,A.M.

1. Through this stay petition, Assessee wants us to extend the stay granted on 13.06.2014.

2. At the time of hearing, learned counsel of the Assessee submitted that appeal of the Assessee could not be disposed of by the Tribunal despite the fact that the Assessee never sought adjournment. She therefore urged that the stay 2 S.A No 12/A/15 (in ITA No. 787/A/14) . A.Y. 2010-2011

granted on 13.06.2014 may kindly be extended for further period of six months or disposal of appeal whichever is earlier.

3. The learned D.R. on the other hand vehemently opposed this prayer of the Assessee.

4. We have heard the rival submissions and perused the material on record. In view of the fact that there was no fault on the part of the Assessee in the appeal being not disposed off by the Tribunal, we are of the view that Assessee deserves an extension of stay. We therefore grant extension of stay for another period of six months or disposal of appeal whichever is earlier.

5. In the result, the stay petition is allowed.

Order pronounced in Open Court on 02 - 02 - 2015.

Sd/- Sd/- (SHAILENDRA Kr. YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad. TRUE COPY Rajesh

Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) - 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER

Deputy/Asstt.Registrar ITAT,Ahmedabad

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