IN THE INCOME TAX APPELLATE TRIBUNAL,
                       DELHI BENCH-"FRIDAY-A", NEW DELHI

      BEFORE SHRI H. S. SIDHU, JM & SHRI ANADEE NATH MISSHRA, AM

                        STAY APPLICATION NO.668/DEL/2019
                                         IN
                             ( ITA NO.8127/DEL/2018 )
                                    A.Y: 2013-14

      M/s Barahi Marketing Pvt.                                     ITO, Ward -4(2),
      Ltd. G-12, Dronacharya                          VS            New Delhi
      Apartments, Mayur Viar,
      Phase ­I, Extn.
      Delhi- 110091.
      (PAN: AADCB6888P)
         (APPELLANT)                                                (RESPONDENT)

                    Present for Appellant   : Shri C. S. Anand, Adv.
                    Present for Respondent : Smt. Rinku Singh, Sr. DR

                                       ORDER

Per Anadee Nath Misshra, AM


      In this case Assessment Order u/s 143(3) of Income tax Act, was passed on
22.03.2016, wherein total income was assessed at Rs.63,96,170/-. The Assessing
Officer made addition of Rs.63,05,649/- towards disallowance of sales promotion and
travelling expenses and also an addition of Rs.42,978/- towards disallowance u/s 36(1)
(va) of Income tax Act. The Assessee's appeal before Ld. CIT(A) was disposed of by
the Ld. CIT(A) vide order dated 17.08.2018. After giving effect to the order of Ld.
CIT(A), the demand payable by the Assessee was determined at Rs.26,34,590/-. In the
month of March, 2019; the Assessing Officer asked the assessee to keep on paying
instalments of Rs.40,000/- per month till July, 2019 and thereafter, he will be reviewing
the instalment plan. The assessee has filed appeal in ITAT vide ITA No.8127/Del/2018
against the order of Ld. CIT(A). Subsequently, the assessee also filed the present Stay
Application in ITAT. At the time of hearing before us, the Ld. Counsel for the assessee







                                        Page 1 of 3
submitted that the assessee has strong prima facie case on merits. However, he did not
press the Stay Application and instead made the alternate prayer to grant early hearing
of the assessee's appeal in ITAT, in view of the fact that review of instalment plan
granted by the Assessing Officer till July, 2019, is due in near future, at the end of
Assessing Officer. The Ld. DR, while opposing grant of Stay of demand by ITAT, did not
oppose the alternate prayer of the Ld. Counsel of the assessee to grant early hearing of
Assessee's appeal. In view of the forgoing, the assessee's Stay Application is
dismissed as not pressed. However, in the facts and circumstances of the case, we find
the case to be fit for granting early hearing. Accordingly early hearing of assessee's
appeal vide ITA No.8127/Del/2018 is granted. The Registry is directed to fix assessee's
appeal for hearing on 14.08.2019. The date of hearing was intimated to both sides in
the open court. We clarify that the assessee will be at liberty to file separate Stay
Application after review of aforesaid instalment plan granted by the Assessing Officer;
and if the assessee files fresh Stay Application, the same will be considered in ITAT as
per law.







             Order pronounced in the open court on 22 /07/2019


          Sd/-                                                   Sd/-
  ( H. S. SIDHU)                                        ( ANADEE NATH MISSHRA)
 Judicial Member                                           Accountant Member

Date: 22.07.2019

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




                                       Page 2 of 3
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




                                Page 3 of 3