HINDUSTAN UNILEVER LIMITED (AS LEGAL SUCCESSOR OF M/S GLAXOSMITHKLINE CONSUMER HEALTHCARE LTD.,GURGAON V. ACIT, CHANDIGARH

SA 42/CHANDI/2025

AI Insights

The case involves multiple stay applications filed by M/s Hindustan Unilever Ltd., the legal successor of Glaxo Smithkline Consumer Healthcare Ltd., seeking to extend the stay on the recovery of outstanding tax demands for several assessment years. The Tribunal considered the ongoing litigation of one of the issues before the Hon'ble Supreme Court and the compliance with the conditions of the previous stay orders. The Tribunal found no change in facts that would warrant a different decision and thus granted the extension of stay as requested.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787232 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 20-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 15-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN; LD.
• Assessee Lawyers: NEERAJ JAIN LD. VIRTUAL MODE
• Keywords: Application of stay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. STAY APPLICATION NO. 42/CHANDI/2025 (In ITA No. 345/CHANDI/2017) (िनधाŊरणवषŊ / Assessment Year: 2008-09) & 2. STAY APPLICATION NO. 43/CHANDI/2025 (In ITA No. 91/CHANDI/2018) (िनधाŊरणवषŊ / Assessment Year: 2009-10) & 3. STAY APPLICATION NO. 44/CHANDI/2025 (In ITA No. 92/CHANDI/2018) (िनधाŊरणवषŊ / Assessment Year: 2010-11) & 4. STAY APPLICATION NO. 45/CHANDI/2025 (In ITA No. 1501/CHANDI/2018) (िनधाŊरणवषŊ / Assessment Year: 2014-15) & 5. STAY APPLICATION NO. 46/CHANDI/2025 (In ITA No. 1496/CHANDI/2019) (िनधाŊरणवषŊ / Assessment Year: 2015-16) M/s Hindustan Unilever Ltd. (As legal successor of Glaxo Smithkline Consumer Healthcare Ltd.) 24th Floor, One Horizon Centre, Sector 43 DLF Phase-5 Gold Course Road Gurgaon(Haryana) बनाम/ Vs. ACIT Chandigarh ˕ायीलेखासं./जीआइआरसं./PAN/GIR No. AACCS-0144-E (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) Printed from counselvise.com अपीलाथŎकीओरसे/ Appellant by : Shri Neeraj Jain (Advocate)- Ld. AR (Virtual Mode) ŮȑथŎकीओरसे/Respondent by : Shri Vivek Vardhan, (Addl. CIT)- Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-11-2025 घोषणाकीतारीख /Date of Pronouncement : 20-11-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of these applications for various assessment years, the assessee seeks stay of recovery of outstanding demand for captioned assessment years. The last of such extension was granted by Tribunal vide order dated 22-05-2025 for a period of 180 days and accordingly, the stay is expiring shortly. 2. The Ld. AR stated that the position remain the same i.e., one of the issues as raised in these appeal is sub-judice before Hon’ble Supreme Court and considering this fact, the stay has been extended from time to time. The Ld. AR stated that the assessee has complied with conditions of the stay and there is no change in facts. The same could not be controverted by revenue. 3. Accepting the prayer of Ld. AR, we extent the stay for all the years for a further period of 180 days from the date of this order or till the disposal of the appeals, whichever is earlier. The conditions imposed in all the earlier stay orders shall remain intact. The quantum appeals shall come up for hearing in due course. 4. All the application stand allowed in terms of our above order. Printed from counselvise.com Order pronounced on 20th November, 2025. Sd/- Sd/- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20-11-2025 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "