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Verma Service Station, Agra vs Assessee

Income Tax Appellate Tribunal27 February 2015

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

INCOME TAX APPELLATE TRIBUNAL,AGRA BENCH, AGRABEFORE : SHRI G. C. GUPTA, VICE-PRESIDENT ANDSHRI PRAMOD KUMAR, ACCOUNTANT MEMBERS.A. No. 02/Agra/2014(arising out of ITA No.189/Agra/2014)Assessment Year : 2009-10

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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