“stay petition”

AppealsSection 254Section 254340 judgments

The decision most relied on for stay petition is Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations (336 ITR 533), cited in 21 judgments on BharatTax.

Leading authorities on stay petition

Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations

336 ITR 533 · 2011 · High Court

citing judgments

A writ petition challenging a search operation is liable to be dismissed on the ground of laches if the assessee unduly delays challenging the proceedings and only seeks to stall them when they anticipate an adverse outcome.

KishoreJagjivandasTanna v. Joint Director of Income Tax (Inv.)

98 Taxmann.com 235 · 2018 · High Court

citing judgments

A litigant who delays in pursuing their rights for over a decade, despite a favorable court order, does not deserve relief in discretionary and equitable jurisdiction.

Judgments citing stay petition

Vnc Steel Distributors, Karur vs. DCIT, Circle-1(1), Trichy

In the result, appeal filed by the assessee is partly allowed

ITA 1937/CHNY/2024[2017-18]Status: DisposedITAT Chennai14 Nov 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1937/Chny/2024 & Stay Petition No: 40/Chny/2024 [In Ita No: 1937/Chny/2024)] िनधा"रणवष" / Assessment Year: 2017-18 Vnc Steel Distributors, Deputy Commissioner Of No.2, Industrial Estate, V. Income Tax, S. Vellalapatti, Circle -1(1), Karur – 639 004. Trichy. [Pan: Aadfv-9137-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Abhinov Vaidyanathan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 21.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 14.11.2024 आदेश /O R D E R

For Appellant: Shri. Abhinov Vaidyanathan, AdvocateFor Respondent: Shri. R. Clement Ramesh Kumar, CIT

Section 194CSection 194HSection 2Section 250Section 253(1)Section 30Section 40

के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 1937/Chny/2024 & Stay Petition No: 40/Chny/2024 [in ITA No: 1937/Chny/2024)] िनधा"रणवष" / Assessment Year: 2017-18 VNC Steel Distributors, Deputy Commissioner of No.2, Industrial Estate, v. Income

M/S. Orient Durgs Pvt.Ltd., Malappuram vs. Asst.Commissioner of Income Tax, A, Tirur

In the result, the appeal filed by the assessee is partly allowed and the stay petition is dismissed as infructuous

ITA 740/COCH/2023[2012-13]Status: DisposedITAT Cochin12 Nov 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Ms. Krishna K, AdvocateFor Respondent: Smt. Girly Albert, Snr.DR

Section 68

debtors Nazeer K and Ummer Alavi T. 8. In the result, the appeal filed by the assessee is partly allowed and the stay petition is dismissed as infructuous. Order pronounced in the open court on 12th November, 2024. (WASEEM AHMED) Judicial Member Bangalore, Dated, the 12th November, 2024. /MS / Copy

Aarkey Builders and Developers, Aluva, Ernakulam vs. Assessing Officer, National Faceless Assessment Centre

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as infructuous

ITA 191/COCH/2024[2015-16]Status: DisposedITAT Cochin28 Oct 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri James Kutty Antony, CAFor Respondent: Smt. Girly Albert, Snr.DR

Section 147Section 69

issue to the file of the AO for making denovo assessment after hearing the assessee. Since the main appeal is disposed of, the stay petition becomes infructuous and the same is dismissed. Page 3 of 3 S.A. No. 43/Coch/2024 & 5. In the result, the appeal filed by the assessee ... allowed for statistical purposes and the stay petition is dismissed as infructuous. Order pronounced in the open court on 28th October, 2024. (WASEEM AHMED) Judicial Member Bangalore, Dated, the 28th October, 2024. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Cochin 5. Guard file

Jomy Jacob, Malappuram vs. The ITO, Ward -3, Tirur

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as infructuous

ITA 699/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin28 Oct 2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Ms. Krishna K, AdvocateFor Respondent: Smt. Girly Albert, Snr.DR

Section 69

file of Ld.CIT(A) to decide the same on merits in accordance with law. In view of the disposal of the main appeal,the stay petition becomes infructuous and dismissed as such. Page 3 of 3 S.A. No. 157/Coch/2023 & 6. In the result, the appeal filed by the assessee ... allowed for statistical purposes and the stay petition is dismissed as infructuous. Order pronounced in the open court on 28th October, 2024. (WASEEM AHMED) Judicial Member Bangalore, Dated, the 28th October, 2024. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Cochin 5. Guard file

Koonammoochi Peoples Service Co-Op Bank Ltd, Thrissur vs. The ITO Ward 2(1), Thrissur

ITA 541/COCH/2023[2020-21]Status: DisposedITAT Cochin23 Oct 2024AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Ramdas, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 154Section 250Section 80P

ITBA/NFAC/S/250/2023- 24/1052896710(1) dated 17.05.2023 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act). The assessee has also filed a stay petition SA No. 115/Coch/2023 qua the appeal. Heard both the parties. Cases file perused 2. After vehemently arguing for some time in support of the assessee

Kizhakkanikode Thankappan Manojkumar, Palakkad vs. DCIT(International Taxation), Kochi

In the result, the appeal filed by the assessee for assessment year 2013-2014 is partly allowed for statistical purposes and the appeal for assessment year 2014-2015 is allowed

ITA 228/COCH/2024[2014-2015]Status: DisposedITAT Cochin21 Oct 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Shivadas Chettoor, CAFor Respondent: Smt.Girly Albert, Sr.DR

Section 143(3)Section 37(1)

Manojkumar. impugned building. Hence, the ground of appeal of the assessee is hereby allowed. 17. Since we have disposed of the appeals, the corresponding stay petitions are rendered infructuous, and accordingly, the same are dismissed as infructuous. 18. In the result, the appeal filed by the assessee for assessment year

Kizhakkanikode Thankappan Manojkumar, Palakkad vs. DCIT(International Taxation), Kochi

In the result, the appeal filed by the assessee for assessment year 2013-2014 is partly allowed for statistical purposes and the appeal for assessment year 2014-2015 is allowed

ITA 227/COCH/2024[2013-2014]Status: DisposedITAT Cochin21 Oct 2024AY 2013-2014

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Shivadas Chettoor, CAFor Respondent: Smt.Girly Albert, Sr.DR

Section 143(3)Section 37(1)

Kaippallil Jewellers, Alappuzha vs. The Assisstant Commissioner of Income Tax Circle, Alappuzha

In the result, the appeal of the assessee is hereby allowed

ITA 212/COCH/2024[2017-2018]Status: DisposedITAT Cochin21 Oct 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Respondent: Ms.Leena Lal, Sr.AR

Section 143(3)Section 68

assessee is hereby allowed. 10. In the result, the appeal of the assessee is hereby allowed. 11. Since the appeal is disposed of, the stay petition filed by the assessee becomes infructuous, and the same is accordingly dismissed. 12. In the result, the appeal by the assessee is hereby allowed ... stay petition is dismissed as infructuous. Order pronounced on this 21st day of October, 2024. (Soundararajan K) ACCOUNTANT MEMBER Cochin ; Dated : 21st October, 2024. Devadas G* Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT Concerned. 4. The DR, ITAT, Cochin. 5. Guard File. Asst

Panattu Urumis Chacko, Ernakulam vs. The Income Tax Officer, Non Corporate Ward 1(1), Kochi

In the result, the appeal filed by the assessee is hereby allowed

ITA 790/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin15 Oct 2024

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2017-18

For Appellant: Shri Terry V James, AdvocateFor Respondent: Smt. GirIy Albert, Sr. DR

Section 54Section 54F

217/Coch/2023 8. Since the issue involved in the appeal of the assessee has been disposed of, as discussed above, the stay petition filed by the assessee is dismissed as infructuous. 9. In the combined result, the appeal filed by the assessee is allowed and stay petition filed by the assessee

Jcb India Limited, New Delhi vs. DCIT, Circle - 13(1), New Delhi

In the result appeal for assessment year 2009-10, 2013-14 in respect of transaction with non-AE is set aside to Id

ITA 512/DEL/2022[2017-18]Status: FixedITAT Delhi15 Oct 2024AY 2017-18

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 143(3)Section 144BSection 144C

result, appeal filed by the assessee is partly allowed for statistical purposes. 11. Since we have decided the appeal itself, the stay petition has become in-fructous and dismissed accordingly. Order pronounced in open Court on 15th October, 2024 (M.BALAGANESH) JUDICIAL MEMBER Dated: 15/10/2024 B.R./R.N

Kodlipet vs. Sbn, Kodaguvs.ITO Ward 1, Madikeri

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1624/BANG/2024[2018-19]Status: DisposedITAT Bangalore10 Oct 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri Deepak .G, CAFor Respondent: Shri Subramanian .S, JCIT-DR

Section 80P

also not received by the assessee and when the letter sent by the Pr.CIT, Bangalore intimating about the date of hearing of the stay petition was received, the assessee with the assistance of the Chartered Accountant verified the portal of the department and found that the Ld.CIT(A) had already

Kodlipet vs. Sbn, Kodaguvs.ITO Ward 1, Madikeri

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1623/BANG/2024[2017-18]Status: DisposedITAT Bangalore10 Oct 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri Deepak .G, CAFor Respondent: Shri Subramanian .S, JCIT-DR

Section 80P

Sekaripuram Devaraj Gopalakrishnan, Bangalore vs. Income Tax Officer, Ward-6(3)(1), Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes and SP is dismissed as infructuous

ITA 1816/BANG/2024[2020-21]Status: DisposedITAT Bangalore03 Oct 2024AY 2020-21

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2020-21 Shri. Sekaripuram Devaraj Gopalakrishnan, Vs. The Income Tax Officer, 19-8 Swaraj, Dinnur Main Road, Ward -6(3)(1), R. T. Nagar, Bangalore. Bangalore – 560 032. Pan : Aarpg 2781 P Appellant Respondent Sp No.58/Bang/2024 (In Ita No1816/Bang/2024) Assessment Year : 2020-21 Shri. Sekaripuram Devaraj Gopalakrishnan, Vs. The Income Tax Officer, Bangalore – 560 032. Ward -6(3)(3), Pan : Aarpg 2781 P Bangalore. Appellant Respondent Appellant By : Shri. C. J. Yeswanthram, Advocate Respondent By : Shri. Ganesh R Gale, Standing Counsel For Department. Date Of Hearing : 07.10.2024 Date Of Pronouncement : 08.10.2024 O R D E R Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Cit(A) Dated 22.07.2024 Passed Under Section 250 Of The Act. The Relevant Assessment Year Is 2020-21. Sp No.58/Bang/2024 (In Ita No1816/Bang/2024) Page 2 Of 8

For Appellant: Shri. C. J. Yeswanthram, AdvocateFor Respondent: Shri. Ganesh R Gale, Standing Counsel for Department

Section 250

files of the CIT(A). It is ordered accordingly. SP No.58/Bang/2024 6. Since we have disposed off the Income Tax Appeal, the above stay petition is dismissed as infructuous. 7. In the result, the appeal of the assessee is allowed for statistical purposes and SP is dismissed as infructuous. Pronounced

Manoj Pulimoottil Mathew, Kottayam vs. Income Tax Officer, Income Tax Office Kottayam

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application is dismissed as infructuous

ITA 58/COCH/2024[2016-17]Status: DisposedITAT Cochin30 Sept 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Respondent: Smt.Girly Albert, Sr.DR

Section 69

Pronouncement : 30.09.2024 Date of Hearing : 30.09.2024 O R D E R Per Bench : This is an appeal filed by the assessee, along with stay petition therein, challenging the order of the NFAC/CIT(A) dated 14.09.2023 in respect of the assessment year 2016- 2017. 2. When the case was called, none ... direct to decide the issue afresh after granting reasonable opportunity of being heard to the assessee. 7. Since we have disposed the appeal, the stay petition becomes infructuous, and accordingly, the same is dismissed as infructuous. 8. In the result, the appeal filed by the assessee is allowed for statistical

M/S the General Insurance Employees Co-Operative Society Limited, Ernakulam vs. ITO, Non Corporate Ward 1 (5), Kochi

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as rendered infructuous

ITA 217/COCH/2024[AY 2017-2018]Status: DisposedITAT Cochin30 Sept 2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Respondent: Smt.Girly Albert, Sr.DR

Section 80Section 80P

Pronouncement : 30.09.2024 Date of Hearing : 30.09.2024 O R D E R Per Bench : This is an appeal filed by the assessee, along with stay petition therein, challenging the order of the NFAC/CIT(A) dated 27.02.2024 in respect of the assessment year 2017- 2018 2. When the case was called, none ... considering the judgment of the Hon’ble Supreme Court, cited supra. It is ordered accordingly. 7. Since we have disposed of the appeal, the stay petition becomes infructuous and accordingly the same dismissed as infructuous. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes

Visteon Corporation, Michigan vs. DCIT, Intenl Taxn, Circle-2(2), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 258/CHNY/2023[2013-14]Status: DisposedITAT Chennai30 Sept 2024AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunatha

For Appellant: Shri. Ajoy Vohra, Sr. Advocate (By Virtual), Ms. Jyotsma Sivakumar and Shri. AdiFor Respondent: Shri. Nilay Baran Som, IRS, CIT

Section 142(1)Section 147

refrain from adjudicating the same. ITA No.258 /Chny/2023 &23 & SP No.27/Chny/2023 SA Nos.27/CHNY/2023 9. Since we have heard the appeal and decided, the Stay petition becomes infructuous and hence, dismissed. 10. In the result, the appeal filed by the assessee in ITA Nos.258/CHNY/2023 is allowed and the stay applications

Nedumoncavu Rural Cooperative Society Ltd No Q1432, Kollam vs. AO W 2, Kollam

In the result, the appeal of the assessee is hereby allowed

ITA 7/COCH/2024[2017-18]Status: DisposedITAT Cochin27 Sept 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sa No. 09/Coch/2024 (Assessment Year: 2017-18) Nedumoncavu Rural Co-Op. Income Tax Officer - 2 Society Ltd. 2Nd Floor, Aayakar Bhavan 1432, Kuzhumathikaud Vs. Near Karbala Junction Kollam 691509 Kollam 691001 [Pan: Aadan0367R] (Appellant) (Respondent)

For Appellant: Shri Sabu C.S., CAFor Respondent: Smt. Girly Albert, Sr. D.R

Section 80P(2)(a)Section 80P(2)(d)

appeal raised by the assessee is hereby allowed. 9. In the result, the appeal of the assessee is hereby allowed. 10. Regarding the stay petition, it is pertinent to note that as the main appeal filed by the assessee has been disposed of, we do not find any reason ... adjudicate the stay petition filed by the assessee. Accordingly, we dismiss the same as infructuous. 11. In the result, the stay petition filed by the assessee is dismissed as infructuous. 12. In the combined result, appeal of the assessee is hereby allowed, and the stay petition filed by the assessee

Puthookkadan Abdulla Noushad, Kottayam vs. The ITO Ward 4, Kottayam

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed as infructuous

ITA 733/COCH/2023[2010-11]Status: DisposedITAT Cochin26 Sept 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Respondent: Smt.Girly Albert, Sr.DR

Section 133ASection 143(3)

No.733/Coch/2023 & SA No.166/Coch/2023. Sri.Puthookkadan Abdulla Noushad. appeal of the assessee are hereby allowed for statistical purposes. 5. Since the appeal is disposed of, the stay petition filed by the assessee becomes infructuous, and the same is accordingly dismissed. 6. In the result, the appeal by the assessee is allowed ... statistical purposes and the stay petition is dismissed as infructuous. Order pronounced on this 26th day of September, 2024. (Soundararajan K) ACCOUNTANT MEMBER Cochin ; Dated : 26th September, 2024. Devadas G* Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT Concerned. 4. The DR, ITAT, Cochin. 5. Guard File

Anilkumar Sukumaran, Alappuzha vs. The Asst.Commissioner of Income Tax, Alappuzha

In the result, the appeal by the assessee is allowed and the stay petition is dismissed as infructuous

ITA 689/COCH/2023[2017-18]Status: DisposedITAT Cochin26 Sept 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Respondent: Smt.Girly Albert, Sr.DR

Section 143(3)Section 69

addition made by him. Hence, the ground of appeal of the assessee is hereby allowed. 12. Since the appeal is disposed of, the stay petition becomes filed by the assessee becomes infructuous, and the same is accordingly dismissed. 6 ITA No.689/Coch/2023 & SA No.156/Coch/2023. Sri.Anilkumar Sukumaran 13. In the result ... appeal by the assessee is allowed and the stay petition is dismissed as infructuous. Order pronounced on this 26th day of September, 2024. (Soundararajan K) ACCOUNTANT MEMBER Cochin ; Dated : 26th September, 2024. Devadas G* Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT Concerned. 4. The DR, ITAT

Kk Mohandas, Kannur vs. DCIT Central Circle 2, Kozhikode

The appeal of the assessee is allowed

ITA 497/COCH/2023[2010-11]Status: DisposedITAT Cochin19 Sept 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri. Pavav Ved, AdvFor Respondent: Shri. K. Jayaganesh, Senior AR

Section 132Section 153C

INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA No.497/Coch/2023 and Stay petition number-127/Coach/2023 Assessment Year : 2010-11 Shri. K. K. Mohandas, Vs. DCIT, Mohandhara House, Central Circle – 2, Melmuringodi, Kozhikode. Peravoork Kannur ... legal ground, we are not deciding the other grounds as these grounds become academic. Since we have already decided the main appeal the stay petition number 127 become infructuous. 11. In result the appeal of the assessee is allowed. Pronounced in the open court on the date mentioned