Verma Service Station, Agra vs Assessee
- CitationITA No.189/Agra/2014)
Ratio decidendi
The rule this decision rests on
The Tribunal, on a stay application, grants a stay of the outstanding demand for a limited period where the assessee has already paid a substantial part of the total demand and has a prima facie case, having regard to the extent of the amount already paid by the assessee; the stay is granted for six months or until the Tribunal's order, whichever is earlier.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Verma Service Station, vs. A.C.I.T., Range-5, Bye Pass Road, Firozabad. Firozabad. (PAN : AAAFV 6442 K) (Applicant) (Respondent)
Applicant by : Sh. R.K. Agarwal, Advocate Respondent by : Sh. Waseem Arshad, Sr. DR
Date of hearing : 27.02.2015 Date of pronouncement : 27.02.2015
ORDER
Per G.C. Gupta, V.P. :
By this stay application, the assessee has requested for stay of the outstanding
demand of Rs.11,25,048/-.
2. The ld. Counsel for the assessee submitted that the total demand raised in this
case was Rs.41,03,520/-, out of which the assessee has already paid a sum of
Rs.29,77,472/-. The ld. Counsel for the assessee submitted that the consent to the
huge addition was wrongly made by the assessee's counsel, without the consent of
the assessee. He submitted that the assessee has prima facie foolproof case and is
hopeful to get full relief at the level of the Tribunal. The ld. DR has opposed the 2 SA No. 02/Agra/2014
submissions of the ld. Counsel for the assessee. He has referred to the relevant
portion of the assessment order in support of the case of Revenue that the addition
was made with the consent made by the assessee's counsel as recorded in the order
sheet of the AO.
3. We have considered the rival submissions and have perused the relevant
record. In the facts of the case and considering the extent of amount already paid by
the assessee, we are of the view that it is a fit case for stay of outstanding demand of
Rs.11,25,048/- for a period of six months from today or till the order of the
Tribunal, whichever is earlier. We direct accordingly.
4. In the result, the stay petition is allowed. Order pronounced in the open court
at the time of hearing of stay application on 27.02.2015.
Sd/- Sd/- (PRAMOD KUMAR) (G.C. GUPTA) Accountant Member Vice - President
Date: 27th February, 2015
*aks/- Copy of the Order forwarded to : 1. Appellant 2. Respondent 3. CIT(A), concerned 4. CIT, concerned 5. DR ITAT, Agra Bench 6. Guard File //True Copy//
By order,
Asstt. Registrar ITAT, Agra Bench, Agra
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