Uma Shankar Legal Heir of S. Balasubramaniam v. The Income-tax Officer, Non Corporate Ward-13(2), Chennai
[Citation -2019-LL-0913-37]

Citation 2019-LL-0913-37
Appellant Name Uma Shankar Legal Heir of S. Balasubramaniam
Respondent Name The Income-tax Officer, Non Corporate Ward-13(2), Chennai
Court ITAT-Chennai
Relevant Act Income-tax
Date of Order 13/09/2019
Assessment Year 2007-08
Judgment View Judgment
Keyword Tags stay of demand • stay petition • legal heir
Bot Summary: When the stay petition was taken up for hearing, we found that assessee has not brought proper legal heir on record. In view of the above, the stay petition filed by the assessee is not maintainable and liable to the dismissed. Accordingly, we dismiss the stay petition filed by the assessee. In the result, the stay petition filed by the assessee is dismissed. Order pronounced 13th day of September, 2019, at Chennai.


IN INCOME TAX APPELLATE TRIBUNAL, BENCH CHENNAI [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] S.P.No.254/CHNY/2019 ./I.T.A. No.2424/CHNY/2019. Assessment year 2007-2008. Mrs. Uma Shankar, Vs. Income Tax Officer, Legal Heir of late S. Non Corporate Ward 13(2) Balasubramaniam, Chennai. B-6, Amara Ananta, East Coast Road, Palavakkam, Chennai 600 041 [PAN AAKPU 3007D] (Petitioner) (Respondent) Petitioner by Mr. G. Srikanth, FCA Respondent by Ms. R. Anitha, IRS, JCIT. Date of Hearing 13-09-2019 Date of Pronouncement 13-09-2019 ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER present stay petition is filed by assessee seeking stay of demand of Rs.23,20,756/- for assessment year 2007-2008. SP No.254 /2019 2. When stay petition was taken up for hearing, we found that assessee has not brought proper legal heir on record. In view of above, stay petition filed by assessee is not maintainable and liable to dismissed. Accordingly, we dismiss stay petition filed by assessee. 3. In result, stay petition filed by assessee is dismissed. Order pronounced 13th day of September, 2019, at Chennai. Sd/- Sd/- (DUVVURU RL REDDY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER Chennai - Dated 13th September, 2019. KV Copy to 1. Appellant 3. 5 CIT(A) 5. 1 DR 2. 4/Respondent 4. CIT 6. GF Uma Shankar Legal Heir of S. Balasubramaniam v. Income-tax Officer, Non Corporate Ward-13(2), Chennai
Report Error