ARISTOCRAT TECHNOLOGIES INDIA PRIVATE LIMITED,NOIDA V. DCIT, CIRCLE-5(1)(1), NOIDA

SA 185/DEL/2025

AI Insights

The case involves Aristocrat Technologies India Pvt. Ltd., the applicant, seeking an extension of stay on an outstanding tax demand. The initial stay was granted on 05.07.2024 and extended several times thereafter. The latest extension was sought following the tribunal's previous decision which allowed for a new application if the appeal order was not pronounced within 60 days of the hearing. The tribunal found that since the order had not been pronounced within the stipulated time, a further stay was justified.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472037 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2020-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR GUPTA
• Keywords: Application of stay; Extension of stay
• Section: 201; 20

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘FRIDAY-H’’ : NEW DELHI) BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER SA No. 185/Del/2025 Arising out of ITA No. 3091/Del/2024 Asstt. Year: 2020-2021 Aristocrat Technologies India VS. DCIT, Circle 5(1)(1), Pvt. Ltd., Noida/Assessment Unit 8th to 10th floor,Tower-11A, Income Tax Department Plot No. 20 & 21, Candor Techspace, IT/ITeS SEZ Complex, Sector-135, Noida, Uttar Pradesh – 201 304 (PAN: AAHCA9200G (Applicant) (Respondent) Applicant by : Ms. Priti Agnihotri, CA Respondent by : Sh. Shankar Gupta, Sr. DR. Date of Hearing 21.03.2025 Date of Pronouncement 21.03.2025 ORDER Per Madhumita Roy, JM : The instant Stay Application has been preferred by the assessee, seeking extension of stay on the outstanding demand in dispute, which was initially granted on 05.07.2024 for a period of 180 days and 2 subsequently extended from time to time. However, the Tribunal while adjudicating the last stay application being SA No. 533/Del/2024 (AY 2021-22) vide order dated 03.01.2025 has dismissed the stay application by observing as under:- “3. The ld. Counsel for the assessee submits that appeal of the assessee has already been heard on 31.12.2024 and order is awaited. The stay granted earlier granted to the assessee was operative till 01.01.2025. Since, the appeal of the assessee has already been heard, no further extension of stay is warranted at this stage. The present stay application is dismissed. Liberty is gratned to the assessee to move an application for desired relief, if for any reason order is in appeal is not pronounced within 60 days from the date of hearing of appeal.” 2. At the time of hearing, Ld. Counsel for the assessee submitted that assessee’s appeal has already been heard on 31.12.2024 and order is yet to be pronounced. She also submitted that in view of the aforesaid directions of the Tribunal given vide order dated 03.01.2025, liberty was granted to the assessee to move an application for desired relief, if for any reason order in appeal is not pronounced within 60 days from the date hearing of appeal. It was further submitted that since the order in the corresponding appeal has not yet been pronounced upto 02.03.2025 i.e. 60 days from the date of hearing, hence, stay for 180 days may kindly be granted or till the disposal of the appeal, whichever is earlier. Ld. DR did not controvert the aforesaid proposition. 3. We have heard both the parties and perused the records. In view of the aforesaid facts and circumstances of the case, we deem it fit and 3 proper to extend the instant stay for a further period of 180 days or till the disposal of the appeal, whichever is earlier from today. 4. In the result, the Stay Application is allowed in the aforesaid manner. Order Pronounced in the Open Court on 21/03/2025. Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT Assistant Registrar "