BT INDIA PRIVATE LIMITED,DELHI V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2), NEW DELHI

SA 258/DEL/2025

AI Insights

The case involves BT India P. Ltd., which filed a Stay Application seeking an extension on the recovery of an outstanding demand for the assessment year 2020-21. The original stay was granted for 180 days, and the extension was sought due to delays in the hearing of the appeal, which were not attributable to the assessee. The Tribunal noted that the Department had repeatedly sought adjournments and the matter was sub judice before the Hon'ble Apex Court. The Tribunal found no material change in facts since the first stay application and thus granted the extension. Additionally, the Tribunal ordered the AO to refund the excess amount recovered beyond the stipulated 20% of the outstanding demand.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398183 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 06-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2020-2021
• Other Referred Cases: CIT vs. M/s. Roca Bathroom Products P. Ltd.
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEEJU GUPTA
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एच”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी मनीष अŤवाल, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER SA No. 258/Del/2025 (Arising out of ITA No. 3670/Del/2024, A.Y 2020-21) BT India P. Ltd., 11th floor, Eros Corporate Tower, Opposite International Trade Tower, Nehru Place, New Delhi 110019, PAN: AABCC-4785-E ...... आवेदक/Applicant बनाम Vs. Deputy Commissioner of Income Tax, Circle 4(2), New Delhi ..... ᮧितवादी/Respondent आवेदक/Applicant : S/Shri Anmol Anand, Ashish Sarda & Ankul Goyal, Advocates ŮितवादीȪारा/Respondent by : Ms. Neeju Gupta, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 06/06/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : 06/06/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This Stay Application has filed by the applicant/assessee seeking extension of stay on recovery of outstanding demand for AY 2020-21. 2. The ld. Counsel for the assessee pointed that the Stay was originally granted to the assessee in SA No. 418/Del/2024 vide order dated 25.10.2024 for 180 days. The delay in hearing of the appeal is not attributable to the assessee. One of the grounds raised in appeal arises from the decision rendered made by the Hon'ble Madras High Court in the case of CIT vs. M/s. Roca Bathroom 2 SA No. 258/Del/2025 (AY 2020-21) Products P. Ltd. 140 taxmann.com 304 (Mad.). The Department has been repeatedly seeking adjournments, as the matter now is sub judice before the Hon’ble Apex Court. He further submitted that as per the directions of Tribunal 20% of the outstanding demand for impugned assessment year was to be adjusted against refunds due to the assessee. However, the AO has adjusted entire refund amounting to Rs.5,10,36,293/-, which far exceeds 20% of the outstanding demand for AY 2020-21. He further pointed that vide interim order dated 30.05.205 the Tribunal had directed the AO to furnish a status report regarding refund of excess amount recovered against the outstanding demand for the impugned assessment year, till date Department has filed no such report. 3. Ms. Neeju Gupta, representing the Department, submitted that directions may be given to the AO for refund excess amount recovered from the assessee. 4. Both sides heard. This application is for extension of stay on recovery of outstanding demand for the impugned assessment year. After examining the case records, it is evident that the delay in the hearing of appeal is not attributable to the assessee. There is no material change in facts since the first stay application of the assessee was allowed by the Tribunal. Hence, the stay on recovery of outstanding demand is extended for a further period of 180 days from the date of this order or till the disposal of appeal, whichever is earlier. 5. The AO is directed to refund excess amount of Rs.2,22,70,165/-, recovered from the assessee in violation of Tribunal order dated 25.10.2024(supra), within three months from the date of this order. 3 SA No. 258/Del/2025 (AY 2020-21) 6. In the result, Stay Application of the assessee is allowed. Sd/- Sd/- (MANISH AGARWAL) (VIKAS AWASTHY) लेखाकार सद˟/ACCOUNTANT MEMBER Ɋाियक सद˟/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 06/09/2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "