BAXTER INDIA PVT. LTD.,GURGAON V. ITO WARD -4(1), NEW DELHI

SA 428/DEL/2025

AI Insights

The case involves Baxter (India) Private Limited, which filed a stay application seeking an extension of the stay on the recovery of an outstanding demand for the Assessment Year 2016-17. The original stay was granted by the Tribunal on 21.02.2025 and was set to expire on 20.08.2025. The appeal related to this case was delayed due to ongoing proceedings at the Supreme Court concerning the issue of limitation, which was not resolved by the time the Tribunal considered the stay extension. The Tribunal noted that the assessee was not responsible for the delay and thus granted the extension.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717068 (ITAT-DELHI)
• Duration Of Justice: 3 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2016-2017
• Appeal Filed On: 19-08-2025
• Other Referred Cases: Roca Bathroom Products
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK DEAVEL
• Assessee Lawyers: YISHU GOEL; A NKIT SAHNI
• Keywords: Application of stay; Extension of stay

Judgement Text

"SA.No.428/Del/2025 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Stay Appl.No.428/Del/2025 (Arising out of ITA No.869/Del/2021) िनधा\u0005रणवष\u0005/Assessment Year:2016-17 BAXTER (INDIA) PRIVATE LIMITED, 5th Floor, Tower-A, Building No.9, DLF Cyber City, DLF Phase-III, Gurgaon, Haryana. बनाम Vs. ITO, Ward-4(1), New Delhi. PAN No. AAACB3906F अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent Assessee by Shri Yishu Goel, Adv. & Shri Ankit Sahni, Adv. Revenue by Shri Abhishek Deavel, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 22.08.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 22.08.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. Through this stay application the Assessee is seeking extension of stay of recovery of outstanding demand for the AY 2016-17. 2. Ld. Counsel for the assessee referring to page 49 of the Paper Book submitted that the Tribunal by order dated 21.02.2025 in SA No.530/Del/2024 extended stay of recovery of demand for a period of Printed from counselvise.com SA.No.428/Del/2025 2 180 days or till disposal of appeal, whichever is earlier. Ld. Counsel for the assessee referring to page 4 of the stay application submitted that the appeal came up for hearing on 08.05.2025 and 17.07.2025. However, the appeal could not be disposed of since the issue of limitation is subjudiced before the Hon’ble Supreme Court by way of SLP filed by the Department against the judgment of the Hon’ble Madras High Court in the case of Roca Bathroom Products. Ld. Counsel submits that the appeal now stands posted for hearing on 16.09.2025. Therefore, Ld. Counsel submits that since the stay granted by the Tribunal, vide order dated 21.02.2025 expired on 20.08.2025, the assessee filed this stay application for extension of stay of recovery of outstanding demand for the AY 2016-17 till the disposal of appeal. 3. Heard rival submissions, perused the order of the Tribunal. We observed that the Tribunal vide order dated 21.02.2025 extended the recovery of outstanding demand for a period of 180 days or till the disposal of appeal whichever is earlier. Subsequently when the appeal came up for hearing on 08.05.2025 and 17.07.2025 the appeal got adjourned for the reason that the issue of limitation is subjudiced before the Hon’ble Supreme Court by way of SLP by the Department which challenged the decision of the Hon’ble Madras High Court in the Printed from counselvise.com SA.No.428/Del/2025 3 case of Roca Bathroom Products. The appeal now stands posed for hearing on 16.09.2025. 4. We are given to understand that the Hon’ble Supreme Court recently passed an order in the SLP filed by the Revenue, wherein divergent views were expressed by the Hon’ble Judges on the limitation aspect and there is no final outcome of the judgment and the same is now to be decided by a larger bench of the Hon’ble Supreme Court. 5. Since the delay in disposal of the appeal is not attributable to the assessee, we hereby grant extension of stay of recovery of outstanding demand for a period of 180 days or till disposal of appeal, whichever is earlier. 6. In the result, the stay application filed by the Assessee is allowed. Order pronounced in the open court on 22/08/2025 Sd/- Sd/- (MANISH AGARWAL) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22/08/2025 *Kavita Arora, Sr. P.S. Printed from counselvise.com SA.No.428/Del/2025 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "