JUNGLEE GAMES INDIA PRIVATE LIMITED,GURGAON V. DCIT, CIRCLE-13(1), DELHI

SA 549/DEL/2025

AI Insights

Junglee Games India Pvt. Ltd filed a stay application against the demand raised by the revenue for the Assessment Year 2021-22. The case involved a limitation issue that was subjudice before the Supreme Court, following the decision of the Madras High Court in the case of Roca Bathroom Products P Ltd. The revenue had adjourned the appeals, and in response, the Tribunal directed the AO to provide an undertaking for non-recovery of dues for the year in question. The AO provided such an undertaking, leading to the dismissal of the stay application as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788095 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: misc
• Appeal Filed On: 01-10-2025
• Other Referred Cases: Roca Bathroom Products P Ltd vs. Honle Madras High Court
• Laws Referred To: 445 ITR 537 (Mad)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Assessee Lawyers: DHRUV SETH
• Keywords: Application of stay

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER SA 549/Del/2025 (In ITA No. 6101/Del/2024 (Assessment Year: 2021-22 ) Junglee Games India Pvt. Ltd, 14th floor, Tower-A, Building No. 54, DLF Epitome, DLF Cyber City, Gurugram Vs. DCIT, Circle-13(1), Delhi (Appellant) (Respondent) PAN: AADCV6754C Assessee by : Shri Dhruv Seth, Adv Revenue by: Shri Vikram Singh Sharma, Sr. DR Date of Hearing 28/11/2025 Date of pronouncement 28/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. By virtue of this stay application, the assessee seeks for stay of demand raised by the revenue for the AY 2021-22. As one of the grounds raised by the assessee involved limitation issue which is subjudice before the Hon’ble Supreme Court in the case of Roca Bathroom Products P Ltd against the decision of the Hon’ble Madras High Court in 445 ITR 537 (Mad), at the behest of the revenue, this Tribunal had directed the ld AO to furnish an undertaking for non-recovery of dues for the year under consideration as the appeal was getting adjourned at the behest of the revenue. The ld AO had given the Printed from counselvise.com SA 549/Del/2025 Jungless Games India Pvt. Ltd Page | 2 following undertaking which is reproduced herein:- Printed from counselvise.com SA 549/Del/2025 Jungless Games India Pvt. Ltd Page | 3 2. Pursuant to the order sheet notings dated 14.11.2025 the ld AO had furnished undertaking stating that the demand for AY 2021-22 would not be collected as the appeals are adjourned at the behest of the revenue in view of the decision of Roca Bathroom Products contested by Printed from counselvise.com SA 549/Del/2025 Jungless Games India Pvt. Ltd Page | 4 the revenue before the Hon'ble Supreme Court. Considering this undertaking from the ld AO, the stay application of the assessee is hereby dismissed as infructuous. Accordingly, the stay petition is disposed of in the above mentioned terms. 3. In the result the stay application of the assessee is allowed. Order pronounced in the open court on 28/11/2025. -Sd/- -Sd/- (YOGESH KUMAR U.S.) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28/11/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi 1. Date of dictation of Tribunal order 28.11.2025 2. Date on which typed draft order is placed before the dictating Member 28.11.2025 3 Date on which typed draft order is placed before the other Member (in the case of DB) 4. Date on which the approved draft order comes to P.S/Sr.P.S 5. Date on which the fair Order is placed before the dictating Member for sign 6. Date on which the fair Order is placed before the other Member for sign ( in the case of DB) 7. Date on which the Order comes back to P.S./Sr.P.S for uploading on ITAT website 8. Date of uploading, if not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which order goes for xerox 11. Date on which order goes for endorsement 12. Date on which the file goes to the Superintendent/O.S. for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order Printed from counselvise.com "