,                          " ",    

                       IN THE INCOME TAX APPELLATE TRIBUNAL
                         DELHI BENCH `FRIDAY', NEW DELHI

               ,       ,                         
BEFORE MS. SUSHMA CHOWLA, V.P & SHRI PRASHANT MAHARISHI, AM

                      ./S.A. Nos.189 & 190/Del/2020
                               IN
                      . / ITA Nos.793 & 794/Del/2020
                  / Assessment Years: 2013-14 & 2014-15
Rajesh Kumar Singhal,
R-111, Vani Vihar,
Uttam Nagar, New Delhi-110059.
PAN-ACFPS7129B                                      .......... /Applicant
vs

The ITO,
Ward-44(2), New Delhi.                        .............    / Respondent


            / Applicant by : Sh. Anil Chopra, CA
               / Respondent by : Sh. Amit Jain, Sr.DR

           /                               /
     Date of Hearing : 13.03.2020      Date of Pronouncement:    13.03.2020


                                      / ORDER

PER SUSHMA CHOWLA,VP

        Both stay applications have been moved by applicant against the

recovery of outstanding demand        relating to Assessment Years 2013-14 &

2014-15.


2.      The total demand outstanding against the applicant for Assessment Year

2013-14 is Rs.3,08,119/- and for Assessment Year 2014-15 is Rs.3,44,084/-.

The applicant has deposited Rs.83,722/- and               Rs.69,265/- against the

outstanding demands which amounts to more than 20%.
                                                            SA Nos189 & 190/Del/2020

3.    The Ld.AR for the applicant sought stay against the recovery of

outstanding demand on the ground that Assessing Officer wants to attach the

bank accounts of the applicant. It was also pointed out that the applicant has

a strong case in its favour.







4.    The Ld. DR for the Revenue opposed the submissions made by the Ld.AR

for the applicant.


5.    On the perusal of record and after hearing both the representatives, we

find that in the facts of the case where the applicant has already deposited

more than 20% against the outstanding demand, the balance of convenience

demands that the balance demand outstanding to be stayed for a period of 180

days or till the disposal of appeal, whichever is earlier. The appeals are fixed on

out of turn basis on 26.03.2020. No separate notice shall be issued as the date

is announced in the open Court. Both the parties are directed not to take

frivolous adjournment. Hence, the stay applications filed by the applicant

stand allowed.







6.    In the result, the stay applications of the applicant are allowed.


      Order pronounced in the open court on 13th March, 2020.


          Sd/-                                                        Sd/-

(PRASHANT MAHARISHI)                                       (SUSHMA CHOWLA)
   / ACCOUNTANT MEMBER                                     / VICE PRESIDENT

   /  Dated : 13th March, 2020
* Amit Kumar *




                                         2
                                                   SA Nos189 & 190/Del/2020


           /Copy of the Order is forwarded to :
 1.
       / The Appellant
 2.
        / The Respondent
 3.
        () / The CIT(A)
 4.
           / The Pr. CIT
 5.
                 ,     ,   / DR, ITAT, Delhi
 6.     / Guard file.


                                                     / BY ORDER,


       //True Copy//

                                              ,      ,  
                                       Assistant Registrar, ITAT, Delhi




                                 3