ASTEMO INDIA PVT. LTD. (EARLIER KNOWN AS HITACHI ASTEMO RAJASTHAN BRAKE SYSTEMS PVT LTD),GURUGRAM V. ACIT CIRCLE 1, HARYANA

SA 169/DEL/2026

AI Insights

Astemo India Private Limited, previously known as Hitachi Astemo Rajasthan Brake Systems Private Limited, filed stay applications against the Deputy Commissioner of Income Tax, Circle-3, Gurgaon, and the Assistant Commissioner of Income Tax, Circle-1, Gurgaon, concerning the assessment orders for the years 2017-18 and 2018-19 respectively. The primary contention was the limitation period of the assessment orders, referencing a judicial decision in the case of Roca Bathroom Products P. Ltd. The Tribunal noted the adjournments of the case sine die and the non-argument by the Department for the deposit of 20% of the disputed demand, leading to the decision to extend the stay on the demand.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 846362 (ITAT-NEW DELHI)
• Duration Of Justice: 11 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 25-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: 2018-2019
• Appeal Filed On: 15-03-2026
• Other Referred Cases: Roca Bathroom Products P. Ltd. (order dated 04.12.2018, appeal no.775/2018 of Honble Madras High Court)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: A NKIT SAHNI
• Keywords: Application of stay; Extension of stay

Judgement Text

"STAY APPL. NOS. 168/Del/2026 & 169/Del/2026 ASTEMO INDIA PVT. LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Stay Application No.168/Del/2026 (In ITA No.1175/Del/2022) िनधा\u0005रणवष\u0005/Assessment Year: 2017-18 ASTEMO INDIA PRIVATE LIMITED (earlier known as Hitachi Astemo Rajasthan Brake Systems Private Limited), Plot No.663, Udyog Vihar, Phase-5, Gurugram, Haryana 122016. PAN No.AACCN3633K बनाम Vs. DCIT, Circle-3, Gurgaon. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent & Stay Application No.169/Del/2026 (In ITA No.2044/Del/2022) िनधा\u0005रणवष\u0005/Assessment Year: 2018-19 ASTEMO INDIA PRIVATE LIMITED (earlier known as Hitachi Astemo Rajasthan Brake Systems Private Limited), Plot No.663, Udyog Vihar, Phase-5, Gurugram, Haryana 122016. PAN No.AACCN3633K बनाम Vs. ACIT, Circle-1, Gurgaon. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent Assessee by Shri Ankit Sahni, Advocate Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 20.03.2026 उ\u000eोषणाक\bतारीख/Pronouncement on 25.03.2026 Printed from counselvise.com STAY APPL. NOS. 168/Del/2026 & 169/Del/2026 ASTEMO INDIA PVT. LTD. 2 आदेश /O R D E R PER ANUBHAV SHARMA, JUDICIAL MEMBER: 1. The application in hand is filed for granting extension of stay. 2. The Ld. Counsel has pointed that assessee has raised an issue with regard to the assessment order being barred by limitation and covered by judicial decision in case of Roca Bathroom Products P. Ltd. (order dated 04.12.2018, appeal no.775/2018 of Hon’ble Madras High Court). 3. We find that after the last effective order granting stay the matter was listed on 14.10.2025 when it was adjourned sine die on account of this issue and thereafter gain on 04.02.2026 it has been adjourned sine die for the same issue. 4. Although the Ld. DR has contended that at least 20% of the disputed demand be deposited, however, we are considered a view that on the issue involved Department is not arguing the cases in general and for that reason appeals are adjourned to sine die. Therefore, no case for any direction to deposit 20% of the disputed tax demand at this stage is made out. 5. The application is allowed and the impugned demand for AY 2017- 18 shall remain stayed for a period of 180 days or till disposal of the appeal, whichever is earlier. However, liberty is given to the Printed from counselvise.com STAY APPL. NOS. 168/Del/2026 & 169/Del/2026 ASTEMO INDIA PVT. LTD. 3 Department to file a modification application in case of any change in circumstances upon listing of the appeal for hearing. Order pronounced in the open court on 25.03.2026 Sd/- Sd/- (SANJAY AWASTHI) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25.03.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "