IN THE INCOME TAX APPELLATE TRIBUNAL
                       DELHI BENCH "Friday-F" NEW DELHI )

                  BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
                                     AND
                  SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER

                           Stay Application No. 537/Del/2019
                              ( In ITA No. 310/Del/2019)
                                   Asstt. Yr: 2014-15

RAJNI SINGLA,                                    VS.    ITO, WARD 40(5),
93, CHANDERLOK,                                         NEW DELHI
PITAMPURA,
DELHI ­ 34
(PAN: AHZPA4078J)
( Applicant)                                            ( Respondent )

              Applicant by :       Sh. Ashwani Kumar, FCA
              Respondent by :      Sh. N.K. Bansal, Sr. DR.

                                           OR D E R

PER H.S. SIDHU, JM

       This Stay Application u/s 35A of the Income-tax Appellate Tribunal Rules, 1963
has been preferred by the assessee, seeking stay of outstanding demand of
Rs. 40,59,370/- for the A.Y. 2014-15.
2.     During the hearing, Ld. Counsel of the assessee has stated that the total demand
of Rs. 47,76,370/- is disputed and out of which, an amount of Rs. 7,17,000/- has already
been paid on 7.2.2017. It was further submitted that assessee sanguinely feels that the
additions are likely to be deleted upon finalization of the appellate proceedings. It was
further submitted that due to financial constraints, it is not possible for the assessee to
deposit any further amount. In view of above, Ld. counsel for the assessee prayed that
the recovery of the disputed demand may be kindly stayed till the decision of the appeal.






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Hence, it was stated that assessee has a strong prima facie case and the balance of
convenience is also in favour of the assessee, and thus it is a fit case for grant of stay of
recovery proceedings in respect of the disputed outstanding demand and, as such,
outstanding disputed demand deserve to be stayed and in the alternative main appeal
may be fixed for early hearing.
3.       On the contrary, Ld. Sr. DR strongly opposed the request of stay of outstanding
demand in dispute, but has not raised any objection on the alternative request of early
hearing of the Main Appeal.
4.       After hearing both the parties and perusing the relevant records especially the
orders passed by the revenue authorities and the contentions raised by the Assessee in the
present Stay Application, we are of the considered view that the assessee has not
established any prima facie case for grant of stay towards outstanding demand in dispute,
hence, the stay on the outstanding demand is not granted. But in the interest of justice,
the alternative request of the Assessee's Counsel of early hearing in the Main Appeal is
accepted and, therefore, the Registry is directed to fix the Main Appeal of the assessee
being         ITA No. 310/Del/2019 (A.Y. 2014-15) for hearing before the Bench for
13.08.2019. As this order is pronounced in the Open Court, there is no need to send the
notices to the parties. The copy of this Order be given to both the parties DASTI.






5.       In the result, the Assessee's Stay Application stands disposed off, as aforesaid.
         Order pronounced on 07-06-2019.

                        Sd / -                                                     Sd / -
         [B.R.R. KUMAR]                                                     [H.S. SIDHU]
      ACCOUNTANT MEMBER                                                   JUDICIAL MEMBER
Date 07/06/2019
SRBHATNAGAR

Copy forwarded to: -
1.       Appellant      2.       Respondent             3.    DIT    4.     CIT (A)
5.       DR, ITAT
                                        TRUE COPY                           By Order,



                                                         Assistant Registrar, ITAT, Delhi Benches

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