CHAWLA ASSOCIATES,RUDRAPUR V. ACIT, HALDWANI

SA 10/DDN/2026

AI Insights

Chawla Associates filed stay applications seeking an extension on the recovery of outstanding tax demands for multiple assessment years. The initial stay was granted by the Tribunal on 04/07/2025 for 180 days. The main appeals were adjourned sine die due to the pending decision on the DIN issue by the Supreme Court. Given the expiration of the initial stay, Chawla Associates requested an extension, which was granted for an additional 90 days or until the main appeals are resolved, whichever comes first.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836255 (ITAT-DEHRADUN)
• Duration Of Justice: 1 month(s)
• Appeal Type: Stay Application
• Pronouncement Date: 10-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 09-01-2026
• Other Referred Cases: Brandex Mauritius Holdings Ltd.
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM SHARMA
• Assessee Lawyers: S. K. MATTA
• Keywords: Application of stay; Extension of stay

Judgement Text

"1 S.A Nos. 2, 3, 4, 5, 6, 7,8,9 & 10/DDN/2026 Chawla Assocaites Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER S.A. No. 2 & 3/DDN/2026 (Arising out of ITA No.26/DDN/2024), A.Y. 2013-14 S.A. No. 4 & 5/DDN/2026 (Arising out of ITA No.25/DDN/2024), A.Y. 2013-14 S.A. No. 6, 7 & 8/DDN/2026 (Arising out of ITA No.219/DDN/2024), A.Y. 2016-17 S.A. No. 9 & 10/DDN/2026 (Arising out of ITA No.218/DDN/2024), A.Y. 2017-18 Chawla Associates A-43, Durga Mandir Gali, Rudrapur (Uttarakhand) PAN: AALFC4336N Vs Income Tax Officer, Income Tax Office, Haldwani, Uttarakhand Appellant Respondent Assessee by Sh. S. K. Matta, CA Revenue by Ms.Poonam Sharma, CIT DR Date of Hearing 10/02/2026 Date of Pronouncement 10/02/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Stay applications have been filed by the Assessee seeking extension of stay on recovery of outstanding demand for the Assessment Years under consideration. 2. Heard both the parties and perused the material. The Co- ordinate Bench of the Tribunal allow the Stay Applicationsfiled by the Assessee on 04/07/2025 by staying the demand for a period of 180 days. The Assessee has raised Ground on DIN in the main Appeal. The Tribunal by considering the fact that issue of DIN is pending Printed from counselvise.com 2 S.A Nos. 2, 3, 4, 5, 6, 7,8,9 & 10/DDN/2026 Chawla Assocaites Vs. ITO considering by the Hon'ble Supreme Court in the case of Brandex Mauritius Holdings Ltd., adjourned the main Appeals sine-a die. Since the Stay granted on 04/07/2025 has been expired, Assessee sought for extension of the Stay. Considering the above facts and circumstances, the demands in the above mentioned cases are stayed for a period of 90 days from the date of this order or till the disposal of the main Appeal whichever is earlier. 3. In the result, the captioned Stay Applications are allowed. Order pronounced in the open court on 10th February, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 10 .02.2026 Reshma Naheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "