AB SCIEX PTE. LTD,SINGAPORE V. OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), DELHI, DELHI

SA 129/DEL/2026

AI Insights

The case involves AB Sciex Pte Ltd, a company based in Singapore, appealing against a demand raised by the Assistant Commissioner of Income Tax (ACIT), Circle-1(1)(1), Delhi, for the assessment year 2023-24. The primary issue in dispute was the existence of a Permanent Establishment (PE) in India and the corresponding profit attribution. This issue had been previously decided by the Tribunal in favor of the assessee for the assessment years 2013-14 to 2022-23. The assessee sought to keep the demand in abeyance through a stay application, arguing that the ongoing dispute was similar to those previously resolved. The Departmental Representative (DR) suggested that a 20% deposit of the outstanding demand could be a condition for staying the demand, which was not accepted by the Tribunal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841341 (ITAT-DELHI)
• Duration Of Justice: 2 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 27-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 25-02-2026
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Assessee Lawyers: S.K. AGARWAL
• Keywords: Application of stay

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER SA No. 129/Del/2026 (In ITA No. 72/Del/2026) (Assessment Year: 2023-24) AB Sciex Pte Ltd, Block 33, 46, Masiling Industrial Estate, 30406, Singapore Vs. ACIT, Circle-1(1)(1), Delhi (Appellant) (Respondent) PAN: AANCA1192P Assessee by : Shri S. K. Agarwal, AR Revenue by: Shri Vikram Singh Sharma, Sr. DR Date of Hearing 27/02/2026 Date of pronouncement 27/02/2026 O R D E R PER M. BALAGANESH, AM: 1. By virtue of this stay application, the assessee seeks to keep the demand raised for assessment year 2023-24 in abeyance. 2. The ld AR submitted that the issue in dispute is with regard to existence of PE and corresponding profit attribution thereon. He also submitted that this issue has already been decided by the Tribunal in assessee’s own case for AYs 2013-14 to 2022-23. 3. Per contra, the ld DR submitted that the assessee may be directed to deposit 20% of the outstanding demand subject to which demand could be stayed. 4. We have heard the rival submissions and perused the materials available on record. The issue in dispute is apparently covered by the decision of this Tribunal. Hence, the assessee has made a prima face case Printed from counselvise.com SA No. 129/Del/2026 AB Sciex Pte Ltd Page | 2 in its favour which would enable it to get the benefit of stay of recovery of demand. Accordingly, the demand is hereby kept in abeyance for a period of 180 days from the date of this order or till the disposal of this appeal, whichever is earlier. The assessee is directed not to seek any adjournment on the scheduled date of hearing, except due to exceptional and unwarranted circumstances. The Registry is directed to fix the appeal for hearing on 15.04.2026. Since, the date of hearing has been announced in the open court in the presence of both the sides, issuance of separate notice to the parties is dispensed with. Paper books, if any are hereby directed to be furnished well in time with an advance copy to the ld DR. Any factual report to be obtained from the ld AO should also be obtained by the revenue on or before the scheduled date of hearing on 15.04.2026. 5. We make it very clear that observation made by us in the stay proceedings shall not act as a precedent and shall not be construed as expression of any opinion on merits of the main appeal. The main appeal shall be decided by the Bench independently and uninfluenced by any observations made by us in this order. 6. In the result, the stay application of the assessee is allowed. Order pronounced in the open court on 27/02/2026. -Sd/- -Sd/- (VIKAS AWASTHY) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27/02/2026 A K Keot Copy forwarded to 1. Applicant Printed from counselvise.com "