IN THE INCOME TAX APPELLATE TRIBUNAL
             DELHI BENCHES "FRIDAY": DELHI

     BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                           AND
        SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER

                  SA.No.959/Del./2019
                       Arising out of
      WTA.No.03/Del./2019 - Assessment Year 2013-2014

                                  The ACIT,
Mrs. Lata Goel,                   Central Circle-6, Room
D-6/5, Vasant Vihar,         vs., No.364, E2, ARA Centre,
New Delhi ­ 110 057.              Jhandewalan Extn.,
PAN AEEPG0966M                    New Delhi.
         (Applicant)                     (Respondent)

                               Shri Anil Bajaj, C.A. &
                For Assessee : Ms. Pooja Mittal, C.A.
                For Revenue : Ms. Ashima Neb, Sr. D.R.

             Date of Hearing : 11.10.2019
      Date of Pronouncement : 11.10.2019

                          ORDER

PER BHAVNESH SAINI, J.M.


           We have heard the Learned Representatives of

both the parties.


2.         It is a case of wealth tax assessment. The A.O. in

this case has made an addition to the wealth on account of

enhancement made to the jewellery. Learned Counsel for
                              2
                           SA.No.959/Del./2019 in WTA.No.03/Del./2019
                                                   Mrs.Lata Goel,Delhi.


the Assessee submitted that Ld. CIT(A) has enhanced the

wealth by taking the Property No.E-27, Vasant Vihar, New

Delhi as two properties despite it was only one property. He

has submitted that assessee is a Senior Citizen and has no

means. However, the assessee is willing to pay Rs.10 lakhs

against the outstanding demand of Rs.71,33,900/-.







3.        After considering the rival submissions, without

commenting on the merits of the case, we are of the view

that assessee has a prima facie case for grant of stay,

subject to certain conditions. We, accordingly, stay the

outstanding demand for a period of six months or disposal

of the appeal whichever may expire earlier subject to

payment of Rs.10 lakhs by the assessee to the Revenue

Department within one month from the date of the Order.

Appeal be fixed for hearing on out of turn basis for hearing

on merits on 21.11.2019, for which date, no separate notice

will be issued to the parties. Paper Book, if any, be filed by

the assessee as per Rules well in advance. Assessee shall

not seek unnecessary adjournments in the matter. Stay

Application of the assessee is allowed subject to the above
                                3
                           SA.No.959/Del./2019 in WTA.No.03/Del./2019
                                                   Mrs.Lata Goel,Delhi.


conditions. Copy of the Order be provided to both the

parties.







4.         In the result, stay application of the assessee

allowed.


           Order pronounced in the open Court.



   Sd/-                                  Sd/-
  (N.K. BILLAIYA)                       (BHAVNESH SAINI)
ACCOUNTANT MEMBER                      JUDICIAL MEMBER

Delhi, Dated 11th October, 2019

VBP/-

Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT "Friday" Bench
6.   Guard File


                       // BY Order //




            Asst. Registrar : ITAT Delhi Benches :
                             Delhi.