IN INCOME TAX APPELLATE TRIBUNAL PUNE BENCH , PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER S.A. No.54/PUN/19 ITA No.1314/PUN/2019 / Assessment Year 2009-10 David George Lazrus, ITO, Ward-7(2), Sr.No.104, Kole Village, Vs. Pune Near Tungi, Pavana, Lonavala 410401 PAN AAFPL4888C (Applicant) (Respondent) Applicant by Shri V.L. Jain Respondent by Shri S.P. Walimbe Date of hearing 27-09-2019 Date of pronouncement 27-09-2019 / ORDER PER R.S.SYAL, VP By means of present stay application, assessee requires Tribunal to grant stay on outstanding demand of Rs.74,01,130/- for assessment year 2009-10 till disposal of captioned appeal by Tribunal. 2. ld. counsel for assessee submitted that assessee has prima facie good case before tribunal and, therefore, stay may be granted. Moreover, assessee was stated to have 2 SA No.54/PUN/2019 David George Lazrus already paid sum of Rs.13,06,100/- out of total demand of Rs.87,07,230/-. ld. Counsel requested for early hearing of appeal also. On other hand, ld. DR opposed stay application by making submissions against prima facie of case as made out by ld. AR. 3. Having heard both parties and considered totality of facts and circumstances of instant case, it is seen that assessee has already paid sum of Rs.13.06 lac. gross demand before such payment was Rs.87.07 lac. In our opinion and considering totality of facts and circumstances of instant case, we consider it expedient that assessee must pay further sum of Rs.7.00 lac by 15-10-2019 of original demand as condition for seeking stay. In that view of matter, we are inclined to grant stay for period of six months or till disposal of appeal, whichever is earlier, subject to assessee depositing aforesaid sum. We order accordingly. However, this accommodation is subject to furnishing of undertaking by assessee to satisfaction of Assessing Officer that he will not alienate any of his immovable properties till final disposal of present appeal. assessee will also not be entitled to seek any adjournment without just cause. In 3 SA No.54/PUN/2019 David George Lazrus case any of terms and conditions is/are violated, stay herein granted shall be vacated and appeal will revert to its original position to be fixed in routine manner. 4. Further, assessee s request for early hearing is also acceded to. appeal is directed to be fixed for hearing on 15-11-2019 subject to compliance of above terms. With these observations, and subject to above terms and conditions, stay application of assessee gets disposed of accordingly. 5. In result, stay application is allowed in above terms. Order pronounced in Open Court on 27th September, 2019. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT Pune; Dated : 27th September, 2019. 4 SA No.54/PUN/2019 David George Lazrus /Copy of Order is forwarded to: 1. / Appellant; 2. / Respondent; 3. CIT (Appeals)-8, Pune 4. Pr.CIT-4, Pune 5. DR , ITAT, Pune 6. Guard file. True copy // / BY ORDER, // True Copy // Senior Private Secretary , / ITAT, Pune Date 1. Draft dictated on 27-09-2019 Sr.PS 2. Draft placed before author 27-09-2019 Sr.PS 3. Draft proposed & placed JM before second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to Bench Clerk Sr.PS 9. Date on which file goes to Head Clerk 10. Date on which file goes to A.R. 11. Date of dispatch of Order. * David George Lazrus v. ITO, Ward-7(2), Pune