Rinku Sandhu v. Income-tax Officer, Ward-29(4), New Delhi
[Citation -2019-LL-0916-27]

Citation 2019-LL-0916-27
Appellant Name Rinku Sandhu
Respondent Name Income-tax Officer, Ward-29(4), New Delhi
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 16/09/2019
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags stay petition • stay of demand of tax • charging of interest • outstanding demand • non-service of notice • surmises and conjectures • financial hardship
Bot Summary: I t was argued that the addi ti on was made owi ng to non-servi ce of the noti ce i ssued by the revenue. It was submi tted that the non-service was due t o the fact that the credi tors have shifted thei r address and the new address was not provi ded to the Inspector/AO duri ng the asse ssment proceedi ng. The assessee argued that i nspi te of provi di ng the correct a ddress t o l d. CIT, t he l d. CIT ha s not made 2 SA No. 707/Del/2019 Rinku Sandhu any enqui ry i n thi s respect and passed order on surmi ses and conjecture. It w as al so argued that the Assessi ng Offi cer has not passed any orde r on the st ay appl i cati on filed by the assessee. We find that the assessee coul d not bri ng about any genui ne fi nanci al hardshi p or bal ance of conveni ence i s i n hi s favour. We refrai n from granti ng of any stay at thi s juncture wi th di recti ons to the revenue to di spose off the stay appl i cati on of the assessee i n accordance wi th the rel evant Ci rcul ars of the CBDT i n force, rega rdi ng the grant of stay. In the result, the Stay Application of the assessees is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH Friday , NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member SA No. 707/Del/2019 (in ITA No. 870/Del/2019 : Asstt. Year : 2013-14) Rinku Sandhu, Vs Income Tax Officer, HR-113, 1st Floor, Gali No. 6, Pul Ward-29(4), Pehladpur, New Delhi-110044 New Delhi (APPELLANT) (RESPONDENT) PAN No. AWDPS5901R Assessee by : Sh. Manpreet Singh, CA Revenue by : Ms. Ashima Neb, Sr. DR Date of Hearing: 23.08.2019 Date of Pronouncement: 16.09.2019 ORDER Per Dr. B.R.R. Kumar, Accountant Member: foll owi ng amount i s outstanding and di sputed by assessee: Tax 41,08,480 Interest 16,64,387 Amount already paid 14,37,856 Outstanding amount 39,85,814 2. Before us, i t was argued that addi ti on was made owi ng to non-servi ce of noti ce i ssued by revenue. It was submi tted that non-service was due t o fact that credi tors have shifted thei r address and new address was not provi ded to Inspector/AO duri ng asse ssment proceedi ng. assessee argued that i nspi te of provi di ng correct ddress t o l d. CIT (A), t he l d. CIT (A) ha s not made 2 SA No. 707/Del/2019 Rinku Sandhu any enqui ry i n thi s respect and passed order on surmi ses and conjecture . It w as al so argued that Assessi ng Offi cer has not passed any orde r on st ay appl i cati on filed by assessee. 3. Heard arguments of both parti es and perused materi al avail abl e on record. We find that assessee coul d not bri ng about any genui ne fi nanci al hardshi p or bal ance of conveni ence i s i n hi s favour. Hence, we refrai n from granti ng of any stay at thi s juncture wi th di recti ons to revenue to di spose off stay appl i cati on of assessee i n accordance wi th rel evant Ci rcul ars of CBDT i n force, rega rdi ng grant of stay. 4. In result, Stay Application of assessees is dismissed. (Orde r Pronounced i n Open Court on 16/09/2019) Sd/- Sd/- (Amit Shukla) (Dr. B.R.R. Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 16/09/2019 Subodh Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR Rinku Sandhu v. Income-tax Officer, Ward-29(4), New Delhi
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