DELIVERHEALTH SOLUTIONS INDIA PRIVATE LIMITED,BANGALORE V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(1), BANGALORE, BANGALORE

SA 126/BANG/2025

AI Insights

This case involves Deliverhealth Solutions India Private Limited, which filed a stay petition (SP No.126/Bang/2025) seeking an extension of the stay on an outstanding demand of Rs.82,84,202 for the assessment year 2020-21. The original stay was granted by a coordinate bench, and the assessee sought an extension due to delays in the hearing of the appeal, which were not caused by them. The Department of Revenue, represented by the D.R., acknowledged the adjournments but noted that a related decision from the Hon'ble Madras High Court was pending before a larger bench of the Hon'ble Supreme Court, which influenced their request for adjournment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779369 (ITAT-BANGALORE)
• Duration Of Justice: 16 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 17-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Appeal Filed On: 01-10-2025
• Other Referred Cases: Roca Bathroom Products & Fitting Pvt. Ltd. (140 taxmann.com 304)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N. BALUSAMY
• Assessee Lawyers: A NKIT SAHNI
• Keywords: Extension of stay

Judgement Text

"SP No.126/Bang/2025 Deliverhealth Solutions India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER SP No.126/Bang/2025 (Arising out of ITA No.1873/Bang/2024) Assessment Year: 2020-21 Deliverhealth Solutions India Private Limited B Wing, 2nd Floor, Embassy Signet No.10003, 13/1, Embassy Tech Square Main Road, Bellandur SO, Kadubeesanahalli Bangalore 560 103 Karnataka PAN NO : AAACF3465F Vs. DCIT Central Circle 2(2)(1) Bangalore APPELLANT RESPONDENT Appellant by : Sri Ankit Sahni, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 17.10.2025 Date of Pronouncement : 17.10.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: 1. This stay petition arising out of ITA No1873/Bang/2024 is filed by Deliverhealth Solutions Pvt. Ltd. (Applicant) for assessment year 2020-21 for seeking extension of stay of outstanding demand which was originally Printed from counselvise.com SP No.126/Bang/2025 Deliverhealth Solutions India Private Limited, Bangalore Page 2 of 4 stayed by the coordinate Bench in SA No.34/Bang/2025 dated 2.4.2025 recording the fact that refund outstanding is adjusted to the extent of 20% of the outstanding demand of Rs.82,84,202/- and the balance demand was stayed for a period of 180 days or till disposal of appeal, whichever is earlier. 2. The assessee is asking the extension of stay of above demand stating that the delay in disposal of the appeal is not on account of the assessee because of the reason that twice when the appeals were fixed for hearing in September, 2025, the bench did not function and further on 19.6.2025, the ld. D.R. sought an adjournment on account of the decision of the Hon’ble Madras High Court in case of Roca Bathroom Products & Fitting Pvt. Ltd. (140 taxmann.com 304). He says that according to ground no.2 of the appeal, the assessee has challenged that the order is time barred. Therefore, the extension of the stay originally granted may further be extended. 3. The ld. D.R. stated that the decision of the Hon’ble Madras High Court is pending before the larger bench of the Hon’ble Supreme Court. Therefore, the revenue is seeking adjournment Printed from counselvise.com SP No.126/Bang/2025 Deliverhealth Solutions India Private Limited, Bangalore Page 3 of 4 4. We have carefully considered the rival contentions and perused the original stay granted to the assessee, which was subject to adjustment of 20% of the refund outstanding. We find that the delay in disposal of the appeal is not on account of the assessee. Therefore, in view of the above facts as refund is already adjusted by the ld. AO to the extent of 20 % of the Impugned demand outstanding, the assessee deserves extension of stay. Accordingly, the stay is extended by 180 days or till disposal of this appeal, whichever is earlier. The assessee is directed to not to seek adjournment when the appeal is fixed for hearing on 1.12.2025. 5. Accordingly, stay petition is allowed. Order pronounced in the open court on 17th Oct, 2025 Sd/- (Prashant Maharishi) Vice President Sd/- (Keshav Dubey) Judicial Member Bangalore, Dated 17th Oct, 2025. VG/SPS Printed from counselvise.com SP No.126/Bang/2025 Deliverhealth Solutions India Private Limited, Bangalore Page 4 of 4 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. Printed from counselvise.com "