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

SA 34/BANG/2025

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The case involves Deliverhealth Solutions India Private Limited, the appellant, contesting a net demand of Rs.4,14,21,011 for the assessment year 2020-21. The appellant argued that the additions made by the Assessing Officer (AO) were incorrect and not sustainable by law. Additionally, the appellant highlighted that there were pending refunds from different assessment years amounting to Rs.14,30,07,363, which had not been issued yet. The Departmental Representative (DR) did not object to the stay but suggested that 20% of the demand could be withheld from the pending refunds. The tribunal, after considering the submissions and the material on record, decided to grant the stay under the condition that 20% of the demand would be adjusted from the pending refunds.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 25252 (ITAT-BANGALORE)
• Appeal Type: Stay Application
• Pronouncement Date: 02-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VISHAL KALRA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER SP No.34/Bang/2025 [in 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 S.O., Kadubeesanahalli, Bangalore – 560 103. PAN: AAACF 3465F Vs. The Deputy Commissioner of Income Tax, Circle 2(2)(1), Bangalore. APPELLANT RESPONDENT Appellant by : Shri Vishal Kalra, Advocate Respondent by : Shri Parithivel V., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.03.2025 Date of Pronouncement : 02.04.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member This stay petition is filed by the assessee against the net demand of Rs.4,14,21,011 relating to assessment year 2020-21. 2. The ld. counsel for the assessee submitted that assessee has a prima facie good case in favour of the assessee and it is a fit case for SP No.34/Bang/2025 Page 2 of 4 granting of stay. While completing the assessment, the AO has wrongly made addition which is not sustainable in the eyes of law and submitted that refund has been granted to the assessee for different assessment years which are still lying pending with the department of Rs.14,30,07,363 and no refund has been issued yet. The break-up of the refund amount is as under:- SP No.34/Bang/2025 Page 3 of 4 3. The ld. AR submitted that out of the above refund amount if Bench directs the revenue for withholding 20% of the total tax demand of Rs.82,84,202 from the refund amount due and adjusted against the tax demand, the assessee has no objection. 4. The ld. DR, on the other hand, had no serious objection for granting stay as the income tax department has already granted refund, but as of now it has not been made to the assessee. Therefore, 20% of the demand may be withheld by the department. 5. We have heard the rival submissions and perused the material available on record. A perusal of the provisions of section 254(1) of the Act shows that the Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. After analysing the facts, considering the submissions made by both the parties and also material placed on record, we cannot brush aside the fact that the refund has been granted to the assessee, but still it is lying with the income tax department as noted above. The ld. counsel fairly accepted that if 20% of the net demand out of the said refund due amount is adjusted , the assessee has no objection. Accordingly, we grant stay for a period of six months from the date of this order, or till the disposal of the appeal, whichever is earlier. The refund calculated above may be adjusted upto 20% of the outstanding demand noted supra of Rs.82,84,202 after due verification. SP No.34/Bang/2025 Page 4 of 4 6. In the result, accordingly, the stay petition is allowed. Pronounced in the open court on this 02nd day of April, 2025. Sd/- Sd/- ( KESHAV DUBEY) ( LAXMI PRASAD SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER Bangalore, Dated, the 02nd April, 2025. /Desai S Murthy / Copy to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore. "