Sporty Solutionz Pvt. Ltd., C/o MNA & Co., CA Plot No. 38, LGF, Pocket 2, Jasola, New Delhi-110025 vs. ACIT, Circle-3, Noida. |
Stay No. 627/D/2019
(In ITA No. 5591/D/2018)
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `G' NEW DELHI
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
AND
SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
Stay No.627/Del/2019
(In ITA No.5591/Del/2018)
ASSESSMENT YEAR: 2015-16
Sporty Solutionz Pvt. Ltd., Vs ACIT,
C/o MNA & Co., CA Circle-3,
Plot No. 38, LGF, Pocket 2, Noida.
Jasola, New Delhi-110025
(PAN: AAQCS3082B)
(APPELLANT) (RESPONDENT)
Assessee by : Shri Anil Bajaj, CA
Department by : Shri P.V. Gupta, Senior DR
Date of Hearing : 31.05.2019
Date of Order : 06.06.2019
ORDER
PER SUDHANSHU SRIVASTAVA, J.M.
By means of this stay petition, the applicant seeks stay of
demand of Rs. 73,50,890/- for assessment year 2015-16.
2.0 At the outset, the ld. AR for the applicant has submitted
that the outstanding demand has already been recovered from
the assessee and it has been prayed that the department should
be directed to refund the amount recovered to the assessee as
prima facie the assessee had a strong case on merits. It has also
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Stay No. 627/D/2019
(In ITA No. 5591/D/2018)
been submitted by the ld. AR that the demand was recovered by
the department even though the said application was pending
from the Assessing Officer.
2.2 The ld. Sr. DR has opposed the grant of stay.
2.3 Having heard the rival submissions, it is our considered
opinion that the Tribunal only has the power to grant stay of
demand but cannot direct refund of the amount unless the issue
has been settled in favour of the assessee applicant. Since the
demand has already been recovered from the assessee applicant,
the stay application becomes infructuous and the same is
dismissed as such. However, we direct that the hearing of the
appeal be fixed for 8th July, 2019. Since both the parties were
informed about the date of hearing in the open court, the
issuance of notice is hereby dispensed with.
3. In the result, the stay application stands dismissed.
Order pronounced in the open court on 06.06.2019.
Sd/- Sd/-
(N.K. BILLAIYA) (SUDHANSHU SRIVASTAVA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 6th JUNE, 2019
`GS'
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Stay No. 627/D/2019
(In ITA No. 5591/D/2018)
Copy forwarded to: -
1) Appellant
2) Respondent
3) CIT(A)
4) CIT
5) DR
By Order
ASSTT. REGISTRAR
Date of dictation
Date on which the typed draft is placed before the
dictating Member
Date on which the typed draft is placed before the Other
Member
Date on which the approved draft comes to the Sr.PS/PS
Date on which the fair order is placed before the
Dictating Member for pronouncement
Date on which the fair order comes back to the Sr.PS/PS
Date on which the final order is uploaded on the website
of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant
Registrar for signature on the order
Date of dispatch of the Order
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