HCL TECHNOLOGIES LTD.,NEW DELHI V. DCIT, NEW DELHI

SA 205/DEL/2025

AI Insights

HCL Technologies Limited filed stay applications (SA nos. 205 & 206/Del/2025) seeking an extension on the recovery of outstanding demands for the assessment years 2009-10 and 2010-11. The applications arose from earlier ITA cases (1842/Del/2014 & 2327/Del/2015). The Tribunal had previously granted stays which were extended multiple times. The latest extension was requested due to delays in the hearing of the appeals, which were not attributed to the assessee. The Tribunal, after considering the submissions and the lack of change in circumstances, decided to extend the stay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471948 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2009-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Assessee Lawyers: AJAY VOHRA; ARPIT GOEL
• Keywords: Application of stay; Extension of stay
• Section: 205; 2

Judgement Text

"1 SA nos. 205 & 206/Del/2025 Arising out of ITA no. 1842/Del/2014 & 2327/Del/2015 HCL Technologies Limited Assessment Year(s):2009-10 and 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER SA nos. 205 & 206/Del/2025 (Arising out of ITA nos. 1842/Del/2014 & 2327/Del/2015) Assessment Year(s): 2009-10 &2010-11 HCL Technologies Ltd., 806, Siddhartha, 96, Nehru Place, New Delhi. v. DCIT, Circle-2 New Delhi. PAN No:AAACH 1645 P APPLICANT RESPONDENT Assesseeby : Shri Ajay Vohra, Sr. Adv; & Shri Arpit Goel, CA. Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 28.03.2025 Date of Pronouncement : 28.03.2025 ORDER PER RAMIT KOCHAR, AM: These two stay applications in SA nos. 205 & 206/Del/2025, arising out of ITA nos.1842/Del/2014 & 2327/Del/2015 pertaining to assessment 2 SA nos. 205 & 206/Del/2025 Arising out of ITA no. 1842/Del/2014 & 2327/Del/2015 HCL Technologies Limited Assessment Year(s):2009-10 and 2010-11 year(s)2009-10 & 2010-11 respectively, have been filed by the assessee, seeking extension of stay on recovery of respective outstanding demands. 2. We have heard Shri Ajay Vohra, Senior Advocate, appearing for the assessee and Shri Om Parkash, Senior DR. It is the submission of the learned Senior Counsel for the assessee that these applications are filed for extension of stay on recovery of respective outstanding demands for A.Y. 2009-10 & 2010-11. It is submitted that initially the Tribunal vide separate orders, both dated 10.12.2015, in S.A. Nos. 536 & 537/Del/2015 for A.Y. 2009-10 & 2010-11 respectively had granted stay on recovery of respective outstanding demands. Thereafter, the Tribunal had extended the stay on recovery of demand from time to time ,and the last order extending the stay on recovery of outstanding demand was passed vide common order dated 4.10.2024 in SA nos. 378 & 379/Del/2024. 3. So far as assessment year 2009-10 is concerned the corresponding appeal in ITA no. 1842/Del/2014 was heard on 7.8.2024 by Division Bench , and later on it was released on 4.12.2024 and the matter was fixed for hearing on 6.3.2025. On 3 SA nos. 205 & 206/Del/2025 Arising out of ITA no. 1842/Del/2014 & 2327/Del/2015 HCL Technologies Limited Assessment Year(s):2009-10 and 2010-11 6.3.2025 the hearing was adjourned to 14.5.2025 for want of time by the Bench. Thus, it was submitted that there is no fault on the part of the assessee and the reason for adjournment could not be attributed to the assessee. It was submitted that so far as appeal for assessment year 2010-11 is concerned, the appeal came up for hearing before the Division Bench on 26.11.2024 and 06.03.2025, but the same was adjourned by the Division Bench without there being any fault attributed to the assessee. 4. Learned Sr-DR could not controvert the factual position. 5. After hearing both the parties and in view of the facts narrated above ,we observe that there is no material change in the facts and circumstances on which the stay on recovery of outstanding demand was granted to the assessee by the Division Bench on 04.10.2024 . Therefore, we are inclined to grant extension of stay on recovery of outstanding demand for A.Y. 2009-10 and 2010-11 for a further period of 180 days or till disposal of corresponding appeals, whichever is earlier, on the same terms and conditions on which the stay on recovery of outstanding demand was granted earlier by the Bench. 4 SA nos. 205 & 206/Del/2025 Arising out of ITA no. 1842/Del/2014 & 2327/Del/2015 HCL Technologies Limited Assessment Year(s):2009-10 and 2010-11 Needless to say that the assessee will co-operate in the early adjudication of appeal and shall not seek any un-necessary adjournments.We order accordingly. 6. In the result, Stay applications in SA nos. 205 & 206/Del/2025 for A. Yrs. 2009-10 & 2010-11 stand allowed accordingly, as indicated above. Order pronounced in the open court on 28th March, 2025. Sd/- Sd/- (SUDHIR KUMAR) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 02/04/2025. *MPV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DRP 5. Sr. DR 6. Guard File Asst. Registrar, ITAT, New Delhi "