BT INDIA PRIVATE LIMITED,NEW DELHI V. DCIT, CIRCLE-4(2), NEW DELHI

SA 309/DEL/2025

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BT India Private Limited filed stay applications seeking an extension of stay on the outstanding tax demand for the assessment years 2017-18, 2018-19, and 2021-22. The tribunal had previously granted a stay on 80% of the outstanding demand and required the assessee to deposit a sum of Rs.3 crores by the next hearing. The assessee argued that after adjusting for payments and refunds, only Rs.70 lakhs was outstanding. The tribunal, after reviewing the submissions and the chart provided by the assessee, decided to reduce the required deposit to Rs.1 crore and granted a stay on the remaining demand for six months, subject to this payment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717065 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2018-2019
• Appeal Filed On: 03-06-2025
• Laws Referred To: Rule 35A of the ITAT Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Assessee Lawyers: ANKUL GOEL
• Keywords: Application of stay; Extension of stay
• Section: 154; 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER SA No.308/Del/2025 (in ITA No.533/Del/2022) (Assessment Year : 2017-18) SA No.309/Del/2025 (in ITA No.1701/Del/2022) (Assessment Year : 2018-19) SA No.310/Del/2025 (in ITA No.4904/Del/2022) (Assessment Year : 2021-22) BT India Private Limited, vs. DCIT, Circle 4(2), 11th Floor, Eros Corporate Tower, Delhi. Opposite International Trade Tower, Nehru Place, New Delhi – 110 019. (PAN : AABCC4785E) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY: Shri Ankul Goel, Advocate Shri Adwitya Grover, Advocate REVENUE BY : Shri Vikram Singh Sharma, Sr. DR Date of Hearing : 22.08.2025 Date of Order : 22.08.2025 O R D E R PER S.RIFAUR RAHMAN, AM: Printed from counselvise.com 2 SA Nos.85 & 424/Del/2025 1. Applicant/Assessee, BT India Private Limited (hereinafter referred to as ‘the assessee’) filed the present stay applications seeking extension of stay of outstanding demand under Rule 35A of the ITAT Rules, 1963. 2. Heard and perused the record. 3. At the time of hearing, the ld. Counsel for the assessee submitted that the ITAT vide its stay order dated 23.09.2022 has already granted stay on 80% of the outstanding demand and gave certain directions. He submitted that while hearing the present stay applications, the Tribunal vide order dated 18.07.2025 has directed the assessee to deposit a sum of Rs.3 crores latest before next date of hearing i.e. 22.08.2025. In this regard, ld. AR of the assessee submitted a chart which is reproduced below :- Assessment Year (AY) Total tax demand 20% of tax demand Refund adjusted Amount paid Recoverable tax demand [A] [B]=[A]*20% [C] [D]=[B]-[C] 2017-18 46,84,48,400 9,36,89,680 4,27,76,276 5,09,13,404 NIL 2018-19 32,71,37,940 6,54,27,588 - 2,24,58,879 4,29,68,709 2020-21 14,38,30,640 2,87,66,128 5,10,36,293 - (2,22,70,165) 2021-22 20,00,76,900 4,00,15,380 - - 4,00,15,380 Total 113,94,93,880 22,78,98,776 9,38,12,569 6,07,13,924 Amount deposited as per the directions of this Hon’ble Tribunal vide order dated 18.07.2025 3,00,00,000 Amount of refund determined as per the order dated 11.08.2025 u/s 154 of the Act for AY 2006-07 1,59,29,570 Amount of refund determined as per the order dated 29.07.2025 u/s 154 of the Act AY 2007-08 33,50,011 Amount of refund determined as per intimation dated 19.03.2021 issued u/s 143(1) of the Act by CPC Bengaluru for AY 2019-20 45,25,292 Total amount payable 69,09,051 Printed from counselvise.com 3 SA Nos.85 & 424/Del/2025 4. Ld. AR of the assessee submitted that from the above chart, it is clear that the assessee has to pay the amount of Rs.70 lakhs approximately and prayed that the stay for extension be granted after giving direction to deposit only Rs.70 lakhs. The appeal was listed several times and the cause of delay is not attributable to the assessee. 5. In the light of the aforesaid facts and circumstances and after going through the chart submitted by the assessee, we observe that assessee has filed stay applications for AYs 2017-18, 2018-19 and 2021-22. The chart submitted by the assessee includes refund of AY 2020-21. It has no relevance for the present stay applications filed before us. Therefore, we direct the assessee to deposit a sum of Rs.1,00,00,000/- (Rupees one crore only) within a period of 30 days from the date of this order. Subject to the payment of Rs.1,00,00,000/-, the balance demand shall be stayed for a period of six months. Accordingly, the stay applications filed by the assessee are partly allowed. 6. In the result, the stay applications are allowed as indicated above. Order pronounced in the open court on this 22nd day of August, 2025 after the conclusion of the hearing. SD/- SD/- (ANUBHAV SHARMA) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 26.08.2025 TS Printed from counselvise.com 4 SA Nos.85 & 424/Del/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "