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TMI Blog2020 (10) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment Year 2008-09 and 2011-12. 2. A perusal of the case file reveals that earlier the assessee had filed Stay Application No.24 to 26/Mum/2020 for stay of recovery of outstanding demand in the impugned assessment years. The benefit of stay of recovery of outstanding demand was granted to the assessee subject to the conditions mentioned in the order dated 17/01/2020. For the sake of completeness operative part of the order is reproduced herein below:- "5. Taking into consideration the entirety of facts, the recovery of outstanding demand is stayed subject to the following conditions :- i) the assessee shall pay Rs. 15,00,000/- for each of the assessment years in appeal as under, i.e. On or before 15th February, 2020 A.Y 2012-13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e deposited by the assessee in compliance of Tribunal order dated 17/1/2020. The Assessing Officer adjusted refund due to the assessee for AY 2011-12 but has expressed his inability to adjust refund for AY 2008-09 on account of change in the mode of refund. The assessee has furnished a table indicating the refund of earlier assessment years adjusted in the impugned assessment years. Further, the ld. Authorised Representative reiterated the submissions made in the Stay Application. The relevant extract of the application for AY 2012-13 is reproduced herein below: "1. The appellant has filed the stay application with the Hon. ITAT for the stay of demand and the appellant has received the ITAT order whereby the Hon. ITAT has allowed the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ld. Authorized Representative of the assessee stated that the assessee is an individual and facing financial difficulties, therefore, the garnishee order should be lifted. The ld. Authorized Representative of assessee stated at the Bar that after adjustment of refund due to the assessee, if any amount is still outstanding, the assessee would pay the same within a week. 4. In response to the submissions made on behalf of the assessee, on 25/09/2020 Shri Avaneesh Tiwari representing the Department stated that adjustment of refund is an administrative issue that can be resolved by administrative side, the ld. Departmental Representative sought time to verify the facts and resolve the issue of adjustment of refund by the next date of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AY 2008-09 and 2011-12 against the amount to be deposited by the assessee in acquiescence of the Tribunal order dated 23/1/2020. Purportedly, the Assessing Officer adjusted the refund due to the assessee for AY 2011-12 but did not adjust refund due to the assessee for AY 2008-09. The details of the refund adjusted by the Assessing Officer as per table furnished by the assessee is as under: Assessment Years 2012-13 2013-14 2014-15 Total Instalments payable as per Tribunal Stay Order 15,00,000 15,00,000 15,00,000 45,00,000 Less: Refund adjusted by ITO - 2011-12 13,69,670 10,00,000 10,00,000 33,69,670 Less: Refund adjusted by ITO - 2009-10 & 2010-11 - 5,82,100 - 582100 - 2,11,900 - 2,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in stay order dated 17/01/2020 is deposited/adjusted. 9. After the adjustment of refund/deposit of the amount by the assessee, as the case may be, the garnishee notices dated 13/01/2020 shall stand withdrawn by the Department. 10. Before parting, we record our discontent with the lackadaisical approach of the Revenue Officers in assisting the Bench. This case is represented by four different officers on the last four dates of hearing. The incumbents were oblivious of the previous date proceedings/statements made by their colleagues on the previous date. On 07/08/2020 Shri V. Vinod Kumar represented the Department, on 11/09/2020 Shri Uodal Raj Singh appeared for the Department, on 25/09/2020 Shri Avaneesh Tiwari represented the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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