IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'G': NEW DELHI
BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND
KAMBLE, JUDICIAL MEMBER
MS. SUCHITRA KAMBLE,
Nos.261/Del/2019, 262/Del/2019 & 263/Del/2019
Stay Application Nos
5951/Del/2018)
(In ITA Nos.5949/Del/2018, 5930/Del/2018 & 5951/Del/2018)
Years : 2013-
Assessment Years 2014-15 & 2015-
2013-14, 2014- 2015-16
Shri Sajan Kumar Jain, Vs. Deputy Commissioner of
C/o Shri Kapil Goel, Income Tax,
Advocate, Circle-25,
Central Circle-
Sector-7,
F-26/124, Sector- New Delhi.
Rohini,
Delhi 110 085.
PAN : ACSPJ6904A.
(Appellant) (Respondent)
No.264/Del/2019
Stay Application No.264/Del/2019
(In ITA No.5959/Del/2018)
Years : 2015-
Assessment Years 2015-16
Ms. Trishla Jain, Vs. Commissioner of
Deputy Commissioner
C/o Shri Kapil Goel, Income Tax,
Advocate, Circle-25,
Central Circle-
Sector-7,
F-26/124, Sector- New Delhi.
Rohini,
Delhi 110 085.
PAN : AAMPJ2164N.
(Appellant) (Respondent)
Nos.265/Del/2019 & 266/Del/2019
Stay Application Nos.265/Del/2019
(In ITA Nos.5954/Del/2018 & 5955/Del/2018)
Years : 2014-
Assessment Years 2015-16
2014-15 & 2015-
Shri Satish Dev Jain, Vs. Deputy Commissioner of
C/o Shri Kapil Goel, Income Tax,
Advocate, Circle-25,
Central Circle-
Sector-7,
F-26/124, Sector- New Delhi.
Rohini,
Delhi 110 085.
PAN : ADEPJ5110B.
(Appellant) (Respondent)
2 S.A. No.261/Del/2019 & 10 others
Nos.267/Del/2019 & 268/Del/2019
Stay Application Nos.267/Del/2019
5946/Del/2018)
(In ITA Nos.5945/Del/2018 & 5946 /Del/2018)
Years : 2014
Assessment Years 14-15 & 2015-
2014- 2015-16
Shri Anand Jain (HUF), Vs. Deputy Commissioner of
C/o Shri Kapil Goel, Income Tax,
Advocate, Circle-25,
Central Circle-25,
Sector-7,
F-26/124, Sector- New Delhi.
Rohini,
Delhi 110 085.
PAN : AAGHA8277F.
(Appellant) (Respondent)
Nos.269/Del/2019,
s.269/Del/2019, 270/Del/2019 & 271/Del/2019
Stay Application Nos.269
(In ITA Nos.5947/Del/2018, 4723/Del/2018 & 5948/Del/2018)
Years : 2013-
Assessment Years 2014-15 & 2015-
2013-14, 2014- 2015-16
Shri Anand Kumar Jain, Vs. Deputy Commissioner of
Shri Kapil Goel,
C/o Shri Income Tax,
Advocate, Circle-25,
Central Circle-
Sector-7,
F-26/124, Sector- New Delhi.
Rohini,
Delhi 110 085.
PAN : AAYPJ3951B.
(Appellant) (Respondent)
Appellants by : Shri Kapil Goel, CA.
Respondent by : Shri S.S. Rana, CIT-DR.
Date of hearing : 13.03.2019
Date of pronouncement : 14.03.2019
ORDER
PER G.D. AGRAWAL, VICE PRESIDENT :-
At the time of hearing of this group of stay petitions, it is stated
by the learned counsel for the assessees that in all these cases,
assessments have been completed under Section 153A in which
additions have been made which are not based upon any of the
incriminating material. That it is settled legal position now that if there
is no incriminating material, no addition can be made under Section
153A. He, therefore, stated that the assessees have a very strong
prima-facie case. He further stated that the assessees have already
3 S.A. No.261/Del/2019 & 10 others
deposited more than 20% of the outstanding demand and therefore,
complete stay should be granted. He also requested for early hearing
of the appeals.
2. Learned DR, on the other hand, stated that since the learned
CIT(A) has already sustained the additions, it cannot be stated that the
assessee has a very strong prima-facie case. At the most, it can be
said to have a debatable issue. He stated that the assessee should be
asked to deposit 50% of the demand.
3. Learned counsel for the assessee, on the other hand, relied upon
the decision of Hon'ble High Court of Judicature at Bombay in the case
of UTI Mutual Fund Vs. ITO in Writ Petition (Lodg.) No.523 of 2013 and
stated that when the assessee has a very strong prima-facie case, the
assessee should not be asked to pay even part of the payment and
complete stay should be granted as assessees have made payment of
20%. He further stated that if at all the Bench feels necessary, it can
direct for the further payment of 5% of the demand, that too, in two
instalments i.e., 2.5% in March, 2019 and remaining 2.5% in April,
2019.
4. We have carefully considered the arguments of both the sides
and perused the material placed before us. After considering the facts
of the case and the submission of both the sides, we direct the
payment of following amounts in the month of March, 2019 itself i.e.,
on or before 29th March, 2019 :-
S.No. Name of the Assessee A.Y. Payment to be made
1. Sajan Kumar Jain 2013-14 `10,00,000/-
2. Sajan Kumar Jain 2014-15 `2,50,000/-
3. Sajan Kumar Jain 2015-16 `2,50,000/-
4. Trishla Jain 2015-16 NIL
5. Satish Dev Jain 2014-15 `25,00,000/-
6. Satish Dev Jain 2015-16 `5,00,000/-
4 S.A. No.261/Del/2019 & 10 others
7. Anand Kumar Jain (HUF) 2014-15 `20,00,000/-
8. Anand Kumar Jain (HUF) 2015-16 `5,00,000/-
9. Anand Kumar Jain 2013-14 `10,00,000/-
10. Anand Kumar Jain 2014-15 NIL
11. Anand Kumar Jain 2015-16 `2,50,000/-
5. Subject to above, the balance demand is stayed for a period of
six months or till the disposal of appeals, whichever is earlier. The
hearing of the appeals is directed to be fixed on 29th April, 2019. We
further direct that the assessees shall not seek adjournment and if any
adjournment is sought by the assessees, the Bench will be at liberty to
withdraw the stay granted by this order.
6. In the result, all the stay applications are disposed of in the
above terms.
Decision pronounced in the open Court on 14.03.2019.
Sd/- Sd/-
KAMBLE)
(SUCHITRA KAMBLE) AGRAWAL)
(G.D. AGRAWAL)
JUDICIAL MEMBER VICE PRESIDENT
VK.
Copy forwarded to: -
1. Appellant Jain, Ms. Trishla Jain,
: Shri Sajan Kumar Jain,
Jain, Shri Anand Jain (HUF) &
Shri Satish Dev Jain,
Shri Anand Kumar Jain,
C/o Shri Kapil Goel, Advocate,
Sector-7, Rohini,
F-26/124, Sector-
Delhi 110 085.
2. Respondent : Deputy Commissioner of Income Tax,
Circle-25, New Delhi.
Central Circle-
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
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