CANON INDIA PRIVATE LIMITED,GURUGRAM V. DCIT (TP)-1(2)(1), NEW DELHI

SA 182/DEL/2025

AI Insights

The case involves Cannon India Pvt. Ltd., which sought an extension of stay on the recovery of outstanding tax demands for three different assessment years. The initial stays were granted in previous years but were subject to extensions due to repeated adjournments of the hearings, often at the request of the Department or the Tribunal itself. The core issue in the pending appeals revolves around adjustments on AMP (Advertising, Marketing, and Promotion) expenditure, which is currently under consideration by the Hon'ble Supreme Court of India. The Tribunal decided to extend the stay, acknowledging the non-attributable delay by the assessee in the hearing of the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472477 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Keywords: Application of stay; Extension of stay

Judgement Text

" आयकर अपीलीय अिधकरण िदʟी पीठ “आई”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं एम. बालागणेश, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER SA Nos. 182, 178, & 183/Del/2025 (Arising out of ITA Nos. 336/Del/2022, A.Y 2010-11) (Arising out of ITA Nos. 403/Del/2021, A.Y 2016-17) (Arising out of ITA Nos. 1865/Del/2022, A.Y 2017-18) Cannon India Pvt. Ltd., 7th Floor, Building No.5, Tower-B, DLF Cyber City, DLF Phase III, Gurugram, Haryana 122002 PAN: AAACC-4175-D ...... आवेदक/Applicant बनाम Vs. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi ..... ᮧितवादी/Respondent आवेदक/Applicant : S/Shri Himanshu S. Sinha, & Prashant Meharchandani, Advocates ŮितवादीȪारा/Respondent by : Shri Sahil Kumar Bansal, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 21/03/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : 21/03/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: These applications have been filed by the assessee seeking extension of stay on recovery of outstanding demand, for assessment years 2010-11, 2016-17 & 2017-18, respectively. 2. The ld. Counsel for the assessee submits that the stay was first granted to the assessee for AY 2010-11 in SA No. 64/Del/2022 vide order dated 25.02.2022. Thereafter, appeal was listed for hearing several times but was adjourned at the 2 SA Nos.178, 1782 & 183/DEL/2025 request of Department or adjourned by the Bench. The benefit of stay was also extended from time to time. The last extension of stay was granted to the assessee on 18.10.2024 in SA No. 413/Del/2024. Similar is the position for AYs 2016-17 & 2017-18. The stay was first granted to the assessee in SA No. 44/Del/2021 vide order dated 16.04.2021 & SA No. 110/Del/2023 vide order dated 20.03.2023, for the respective assessment years. After repeated adjournments at behest of the Department or suo moto adjournment by the Bench, the appeals are pending for final adjudication. The ld. Counsel pointed that one of the perennial issue common in the pending appeals before the Tribunal in adjustment on AMP expenditure. The assessee has carried the issue to Hon’ble Supreme Court of India. The SLP of assessee has been admitted and now CA No.132-2016 is pending for adjudication. The Tribunal vide order dated 03.03.2025 has adjourned the appeals sine die to await the decision of Hon’ble Apex Court. The last extension of stay for AYs 2016-17 & 2017-18 was vide orders dated 04.10.2024 & 18.10.2024 in SA Nos. 376 & 414/Del/2024, respectively. 3. The ld. DR endorsed the statement made by ld. Counsel for the assessee. 4. Considering entire facts of the case, we are of view that the delay in hearing of appeal is not attributable to the assessee. Hence, the assessee deserves the benefit of extension of stay. The stay on recovery of outstanding demand is extended for a further period of 180 days from the date of this order or till disposal of appeal(s), whichever is earlier. 3 SA Nos.178, 1782 & 183/DEL/2025 5. In the result, both Stay Applications of the assessee are allowed. Order pronounced in the open court on Friday the 21st day of March, 2025. Sd/- Sd/- (M.BALAGANESH) (VIKAS AWASTHY) लेखाकार सद˟/ACCOUNTANT MEMBER Ɋाियक सद˟/JUDICIAL MEMBER िदʟी / Delhi, ᳰदनांक/Dated 21/03/2025 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 "