Dev Milk Foods Pvt. Ltd. v. ACIT, Special Range-3, New Delhi
[Citation -2019-LL-0823-49]

Citation 2019-LL-0823-49
Appellant Name Dev Milk Foods Pvt. Ltd.
Respondent Name ACIT, Special Range-3, New Delhi
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 23/08/2019
Assessment Year 2015-16
Judgment View Judgment
Keyword Tags application for stay • outstanding demand
Bot Summary: The Ld. AR submitted that the assessee has paid 20 of demand i.e. Rs. 46,50,130 and also department has adjusted refund for A.Y. 2016-17, 2017-18 and 2018-19 of Rs.15,94,082/-. The Ld. AR submitted that the assessee has a prime facie case for granting stay. The Ld. AR submitted that CBDT vide Instruction No. 5/2016 dated 14.07.2016 mentioned that while proposing to take up Complete Scrutiny in a case which was originally earmarked for Limited Scrutiny , the Assessing Officer shall be required to form a reasonable view that there is possibility of under assessment of income if the case is not examined under Complete Scrutiny. Further the Board clarified that while forming the SA No. 869/Del/2019 2 reasonable view, the Assessing Officer would ensure that there exists credible material or information available on record for forming such view; the view should not be based on mere suspicion, conjecture or unreliable source; and there must be a direct nexus between the available material and formation of such view. The Ld. AR submitted that all these factors are missing in assessee s case. Prima facie, the Ld. AR made out a case for granting stay as well as early hearing. The Ld. AR also made out a good case for early hearing.


In Income-Tax Appellate Tribunal, Delhi Bench (Friday) , New Delhi Before : Shri R.K. Panda, Accountant Member And Ms. Suchitra Kamble, Judicial Member S.A. No. 869 /Del/2019 (in ITA No.6767/Del/2019) Assessment Year: 2015-16 Dev Milk Foods Pvt. Ltd., F-26/124, vs. ACIT, Special Range-3 Sector-7, Rohini, New Delhi. New Delhi PAN- AACCD2586M (Appellant) (Respondent) Appellant by Sh. Kapil Goel, Advocate Respondent by Ms. Naina Soin Kapil, Sr. DR Date of Hearing 23.08.2019 Date of Pronouncement 23.08.2019 ORDER Per Suchitra Kamble, J.M.: This Stay Application is filed in respect of total outstanding demand of Rs. 1,60,64,920/-. 2. Ld. AR submitted that assessee has paid 20% of demand i.e. Rs. 46,50,130 and also department has adjusted refund for A.Y. 2016-17, 2017-18 and 2018-19 of Rs.15,94,082/-. Ld. AR submitted that assessee has prime facie case for granting stay. Ld. AR submitted that CBDT vide Instruction No. 5/2016 dated 14.07.2016 mentioned that while proposing to take up Complete Scrutiny in case which was originally earmarked for Limited Scrutiny , Assessing Officer shall be required to form reasonable view that there is possibility of under assessment of income if case is not examined under Complete Scrutiny . Further Board clarified that while forming SA No. 869/Del/2019 2 reasonable view, Assessing Officer would ensure that there exists credible material or information available on record for forming such view; view should not be based on mere suspicion, conjecture or unreliable source; and there must be direct nexus between available material and formation of such view. Ld. AR submitted that all these factors are missing in assessee s case. Thus, Ld. AR submitted that Stay of outstanding demand may be granted as well as early hearing may also be granted. 3. Ld. DR opposed Stay Application vehemently. 4. We have heard both parties and perused material available on record. assessee has already paid more than 40% of outstanding demand. Prima facie, Ld. AR made out case for granting stay as well as early hearing. Therefore, we are granting Stay for three months or till disposal of appeals whichever is earlier. Ld. AR also made out good case for early hearing. Therefore, we are directing registry to place appeal for hearing on 24/09/2019. We would also like to make it clear that on fixed date of hearing of appeal, assessee will not seek any adjournment for any reason, if any adjournment is sought by assessee Stay granted will automatically stand vacated. Registry is directed accordingly. Dasti. 5. In result, Stay Application is allowed. Order pronounced in open Court on this 23rd day of August, 2019 Sd/- Sd/- (R.K. Panda) (Suchitra Kamble) Accountant Member Judicial member Dated: 23.08.2019 *aks* Copy of order forwarded to: (1) appellant (2) respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order SA No. 869/Del/2019 3 Assistant Registrar Income Tax Appellate Tribunal Delhi Benches, New Delhi Date of dictation Date on which typed draft is placed before dictating Member Date on which typed draft is placed before Other Member Date on which fair order is placed for pronouncement Date on which fair order comes back to Sr. PS/PS Date on which final order is uploaded on website of ITAT Date on which file goes to Bench Clerk Date on which file goes to Head Clerk date on which file goes to Assistant Registrar Date of dispatch of Order Dev Milk Foods Pvt. Ltd. v. ACIT, Special Range-3, New Delhi
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