EXL SERVICE.COM (INDIA) PRIVATE LIMITED,DELHI V. DCIT< CIRCLE7(1), DELHI

SA 397/DEL/2025

AI Insights

The case involves Exl Services.com (India) P. Ltd., the applicant, seeking an extension of stay on the recovery of an outstanding demand for the Assessment Year 2021-22. Initially, a stay was granted for 180 days, and due to ongoing legal proceedings regarding the validity of the assessment order on the grounds of limitation, the case was adjourned sine die. The ITAT directed the AO to ensure no recovery proceedings were undertaken until the Supreme Court resolved the matter. The AO complied by issuing an undertaking to maintain the status quo on the recovery of the demand. The ITAT, considering the AO's undertaking, disposed of the Stay Application.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827574 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2021-2022
• Appeal Filed On: 29-07-2025
• Other Referred Cases: CIT vs. M/s. Roca Bathroom Products P. Ltd. 140 taxmann.com 304 (Mad.)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

" आयकर अपीलीय अधिकरण धिल्ली पीठ “एच”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्रीमती रेनू जौहरी, लेखाकार सिस्य क े समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER SA No. 397/Del/2025 (Arising out of ITA No.6029/Del/2024, A.Y 2021-22) Exl Services.com (India) P. Ltd. 414, 4th floor, Plot No. 10 & 11, DLF Jasola, Tower-B, DDS District Center, New Delhi PAN: AAACE-5174-C ...... आवेदक/Applicant बनाम Vs. Deputy Commissioner of Income Tax, Circle-7(1), New Delhi ..... प्रतिवादी/Respondent आवेदक/Applicant : Shri Nikunj Maheshwari, Advocate प्रधतिािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुनवाई की तिथि/ Date of hearing : 09/01/2026 घोषणा की तिथि/ Date of pronouncement : 09/01/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: This application has been filed by the applicant/assessee seeking extension of stay on the recovery of outstanding demand for Assessment Year 2021-22. 2. The benefit of stay was allowed to the assessee in SA No. 55/Del/2025 vide order dated 31.01.2025 for a period of 180 days. One of the ground raised by the assessee in appeal is assailing validity of the assessment order on the ground of limitation. The said ground emanates from the decision rendered in the case of CIT vs. M/s. Roca Bathroom Products P. Ltd. 140 taxmann.com 304 (Mad.). Since, the said issue is now sub-judice before the Hon’ble Supreme Court of India, the Department was seeking repeated Printed from counselvise.com 2 SA No.397/DEL/2025 adjournments. Therefore, the appeal could not be taken up for hearing. The Tribunal vide order dated 31.07.2025 adjourned the appeal sine die. 3. In the back drop of above facts, the Assessing Officer (AO) was directed by the Tribunal vide zimni order dated 29.08.2025 to furnish undertaking that no proceedings for recovery of outstanding demand for the impugned assessment year shall be undertaken till the time the matter is sub-judice before the Hon’ble Supreme Court of India. In compliance of the said order, the AO has passed the order dated 27.11.2025, the relevant extract of the same is reproduced herein under:- “4. In compliance with the directions contained in the interim order dated 29.08.2025 of the Hon'ble ITAT, Delhi Bench, in SA No. 397/DEL/2025, arising out of ITA No. 6029/DEL/2024, it is hereby stated that the Hon'ble ITAT has taken note of the fact that the issue relating to limitation u/s 153 r.w.s. 144C of the Act is presently pending consideration before the Hon'ble Supreme Court. Accordingly, the Hon'ble ITAT has adjourned the main appeal sine die and has granted interim protection to the assessee for the year under consideration. 5. In pursuance thereof, the following undertaking is hereby issued: I, in the capacity of Assistant Commissioner of Income-tax, Circle7(1), Delhi, hereby undertake that no coercive recovery measures shall be initiated or pursued against the assessee, M/s. Exl Services.Com (India) Private Limited, in respect of the outstanding demand of Rs.46,99,92,560/- for AY 2021-22, until further orders of the Hon'ble ITAT. The recovery of the impugned demand shall remain in abeyance and status quo shall be maintained as directed by the Hon'ble ITAT.” 4. The present Stay Application of the assessee is disposed of in light of the aforesaid undertaking given by the AO. Order pronounced in the open court on Friday the 09th day of January, 2026. Sd/- Sd/- (RENU JAUHRI) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्यायिक सदस्य/JUDICIAL MEMBER धिल्ली / Delhi, ददनाांक/Dated 09/01/2026 NV/- Printed from counselvise.com 3 SA No.397/DEL/2025 प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलािी/The Appellant , 2. प्रतिवादी/ The Respondent. 3. The PCIT/CIT(A) 4. ववभागीय प्रतितनथि, आय.अपी.अथि., यदल्ली /DR, ITAT, धिल्ली 5. गार्ड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "