BOMBARDIER TRANSPORTATION GMBH,NEW DELHI V. DCIT, CIRCLE- 1(1)(2), INTL. TAXATION, NEW DELHI

SA 95/DEL/2026

AI Insights

The case involves Alstom Transportation Germany, GMBH, formerly known as Bombardier Transportation GMBH, which filed an application seeking an extension of stay on the recovery of an outstanding demand for the assessment year 2012-13. The stay was initially granted by the Tribunal and was last extended on 22.08.2025. The appeal had been delayed due to adjournments requested by the Department Representative and the order of the Bench, not due to any action or inaction by the assessee. The Tribunal, considering the circumstances and the fact that the delay was not caused by the assessee, decided to extend the stay for another 180 days or until the appeal is disposed of, whichever comes first.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837596 (ITAT-DELHI)
• Duration Of Justice: 3 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 17-02-2026
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

" आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री मनीष अग्रिाल, लेखाकार सिस्य क े समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER SA No. 95/Del/2026 (Arising out of ITA No.5639/Del/2018, A.Y 2012-13) Alstom Transportation Germany, GMBH, (Formerly Known as Bombardier Transportation GMBH) 3rd Floor, Novotel Pulman Commercial Tower, Aerocity, New Delhi 110037 PAN: AADCB-4031-C ...... आवेदक/Applicant बनाम Vs. Deputy Commissioner of Income Tax, Circle 1(1)(2), New Delhi ..... प्रधििािी/Respondent आवेदक/Applicant by : Shri Amol Anand & Ms. Sheetal Kandpal, Advocates प्रधििािीद्वारा/Respondent by : Shri Vikram Singh Sharma, Sr. DR सुनिाई की धिधि/ Date of hearing : 20/02/2026 घोषणा की धिधि/ Date of pronouncement : 20/02/2026 आिेश/ORDER PER VIKAS AWASTHY, JM: The application has been filed by the assessee seeking extension of stay on recovery of outstanding demand for AY 2012-13. 2. The ld. Counsel for the assessee submits that the stay was last extended by the Tribunal in SA No.286/Del/2025 for AY 2012-13 vide order dated 22.08.2025. Thereafter, the appeal was listed for hearing on three occasions i.e. 03.11.2025, 09.12.2025 & 12.01.2026. On the said dates the appeal was either adjourn at the request of DR or by Printed from counselvise.com 2 SA No.95/DEL/2026 the order of Bench. Now the appeal is listed for hearing on 24.02.2026. There has been no change in the facts and circumstances after the stay was initially granted by the Tribunal. 3. Shri Vikram Singh Sharma, representing the department endorsed the statement made by ld. Counsel for the assessee. 4. Both sides heard. From perusal of appeal file, it is evident that delay in hearing of appeal is not attributable to the assessee. Thus, we are of considered view that the benefit of stay already granted to the assessee deserves to be extended for a further period of 180 days from the date of this order or till the disposal of appeal, whichever is earlier. Orders, accordingly. 5. In the result, Stay Application of the assessee is allowed in the terms aforesaid. Order pronounced in the open court on Friday the 20th day of February, 2026. Sd/- Sd/- (MANISH AGARWAL) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्यायिक सदस्य/JUDICIAL MEMBER धिल्ली / Delhi, धिनांक/Dated 20/02/2026 NV/- Printed from counselvise.com 3 SA No.95/DEL/2026 प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलािी/The Appellant , 2. प्रधििािी/ The Respondent. 3. The PCIT/CIT(A) 4. धिभागीय प्रधिधनधि, आय.अपी.अधि., यदल्ली /DR, ITAT, धिल्ली 5. गाडड फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "