Case Law Details
Devinder Singh Gill Vs DCIT (ITAT Chandigarh)
Since the recovery in this case has been stayed subject to the deposit of Rs. 20 lacs, in total, and if the assessee deposit Rs. 20 Lacs as ordered above, in that event, there will be no reason left with the TRO to keep the assessee in jail. Since, it is a question of the confinement of a person in jail due to non-payment of tax dues and since the recovery of outstanding dues has been stayed except the amount as has been directed to the deposited, the Department / TRO is ordered to arrange for the release of the assessee immediately on the deposit of said amount. Income Tax Authorities / TRO is directed to promptly do the necessary formalities including the issue of release warrant to the Jail officials on the compliance of the directions of this Tribunal by the assessee regarding the deposit of outstanding demand.
FULL TEXT OF THE ITAT JUDGMENT
The present Stay Applications have been presented by the counsel for the assessee by way of special mentioning in the Open Court subsequent to the pronouncement of the order of even date passed in M.A. No. 127 & 128/Chd/2018 whereby the ex-parte order dated 19.4.2016 of the Tribunal passed in ITA Nos. 498 & 499/Chd/2015 has been set aside and the appeals have been restored to their original position. It has been submitted by the Ld. Counsel that there are urgent and emergent circumstances for which the present stay applications have been moved before the Bench. It has been further submitted that the Income Tax authorities / Tax Recovery officer–II (TRO) on 13.8.2018 has arrested the assessee and has sent him to the jail of non-deposit of the outstanding tax demand and interest. That the assessee has a fair case on merits and that even the balance of convenience lies in favour of the assessee. The Ld. counsel, therefore, has submitted that in view of the above circumstances, since the personal liberty of the assessee has been compromised, the Stay Applications be heard today itself.
In view of the above request, the Registry was directed to register the Stay Applications and present it for hearing for today itself. At the request of the Ld. DR for giving him some time to prepare the arguments, the application has been directed to be heard after a break of two hours.
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