HATCH ASSOCIATES INDIA PRIVATE LIMITED,GURGAON V. ASSESSMENT UNIT/ THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), GURGAON

SA 84/DEL/2026

AI Insights

The case involves Hatch Associates India Private Limited, which filed a Stay Application seeking an extension on the recovery of an outstanding demand for the Assessment Year 2021-22. The initial stay was granted by a Co-ordinate Bench of the Tribunal, which directed the Department to retain 20% of the outstanding demand and refund the excess. The main appeal, concerning the issue of limitation between Section 144C and Section 153 of the Income Tax Act, is currently adjourned sine die pending a decision from a Larger Bench of the Supreme Court. The Tribunal found that the delay in the disposal of the appeals is not attributable to the assessee and thus granted the extension of stay.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842147 (ITAT-DELHI)
• Duration Of Justice: 12 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2021-2022
• Appeal Filed On: 12-02-2026
• Other Referred Cases: ACIT Vs. Shelf Drilling Ron Tappmeyer Ltd. in Special Leave to Appeal
• Laws Referred To: Section 144C, Section 153
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR SINGH
• Assessee Lawyers: VISHAL KALRA; SUMISHA
• Keywords: Application of stay; Extension of stay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER S. A NO. 84/Del/2026 in (ITA No. 5265/Del/2024 ( A.Y 2021-22) Hatch Associates India Private Limited. 1st Floor, Building No. 9A, DLF Cyber City, DLF QE, S.O. Gurgaon (Haryana) 122002 PAN: AABCH6540C (APPLICANT) Vs The Assessing Officer Assessment Unit/DCIT, Circle -1(1), Gurgaon (RESPONDENT) ORDER PER YOGESH KUMAR, U.S. JM: By way of this, the present Stay Application, Assessee sought for Extension of Stay on recovery of outstanding demand aggregating to Rs. 3,92,55,331/- pertaining to Assessment Year 2021-22. 2. We have heard the parties and perused the material. The Co- ordinate Bench of the Tribunal vide order dated 21/08/2025 in S.A No. 241/Del/2025, stayed the outstanding demand for a period of 180 days by directing the Department to retain 20% of outstanding demand and to refund the excess amount adjusted by the Revenue to the Assessee within 3 weeks. Appellant by Mr. Vishal Kalra, Adv& Mr. Sumisha Murgai, Adv Respondent by Sh. Amit Kumar Singh, Sr. DR Date of Hearing 20.02.2026 Date of Pronouncement 24.02.2026 Printed from counselvise.com 3. Further, one of the issues involved in the main Appeal i.e. issue of limitation arising from the interplay between Section 144C and Section 153 of the Act is presently referred to Larger Bench of the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer Ltd. in Special Leave to Appeal and the Appeal filed before us has been adjourned sine-a-die, the delay in disposal of the Appeals before us is not attributable to the Assessee. Therefore, we hereby grant extension of stay of recovery on outstanding demand for a period of 180 days or till disposal of Appeals, whichever is earlier. 4. In the result, stay application filed by the assessee is allowed. Order pronounced in the Open Court on this Day of February, 2026. Sd/- Sd/- (NAVEEN CHANDRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24/02/2026 R. Naheed * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com Printed from counselvise.com "