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Sporty Solutionz Pvt. Ltd., C/o MNA & Co., CA Plot No. 38, LGF, Pocket 2, Jasola, New Delhi-110025 vs. ACIT, Circle-3, Noida.
June, 07th 2019
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







                                        1
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'




                                   2
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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