KYOCERA DOCUMENT SOLUTIONS INDIA PRIVATE LIMITED,GURGAON V. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13(1), ASSESSMENT UNIT, DELHI

SA 551/DEL/2025

AI Insights

The case involves Kyocera Document Solutions India Pvt. Ltd, which filed a stay application against a demand raised by the revenue for the Assessment Year 2021-22. The core issue revolved around a limitation issue that was subjudice before the Hon'ble Supreme Court, following the decision of the Hon'ble 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 complied, leading to the dismissal of the stay application as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788080 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 21 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: 07-10-2025
• Other Referred Cases: Roca Bathroom Products P Ltd vs. Hon'ble Madras High Court
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Assessee Lawyers: S. S. TOMER
• 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 551/Del/2025 (In ITA No. 5819/Del/2024 (Assessment Year: 2021-22 ) Kyocera Document solutions India Pvt. Ltd, Khasra No. 220, Dhoolsiras, New Delhi Vs. DCIT, Circle-13(1), Delhi (Appellant) (Respondent) PAN: AADCK3138R Assessee by : Shri S. S. Tomer, Adv Shri Anikit Sahni, 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 Printed from counselvise.com SA 549/Del/2025 Jungless Games India Pvt. Ltd Page | 2 adjourned at the behest of the revenue. The ld AO had given the 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 Printed from counselvise.com SA 549/Del/2025 Jungless Games India Pvt. Ltd Page | 4 revenue in view of the decision of Roca Bathroom Products contested by 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: /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 Printed from counselvise.com "