M/S. ALTAIR ENGINEERING INDIA PRIVATE LIMITED,BENGALURU V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), BENGALURU

SA 98/BANG/2025

AI Insights

The case involves M/s. Altair Engineering India Pvt. Ltd., the appellant, seeking an extension of a stay previously granted in relation to an income tax demand. The original stay was granted conditionally, requiring the payment of 20% of the demand, which the assessee complied with. The extension of the stay was contested by the revenue, citing ongoing proceedings related to a similar issue with Roca Bathroom Products (P.) Ltd. The Tribunal considered the legal precedent and the circumstances of the case, ultimately deciding to extend the stay to allow for the appeal process to conclude.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773231 (ITAT-BANGALORE)
• Duration Of Justice: 21 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Appeal Filed On: 04-09-2025
• Other Referred Cases: CIT vs. Roca Bathroom Products (P.) Ltd. [2021] 127 taxmann.com 332 (Madras)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N. BALUSAMY
• Assessee Lawyers: TATA KRISHNA
• Keywords: Application of stay; Extension of stay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER S.P. No. 98/Bang/2025 (in IT(TP)A No. 1540/Bang/2024) Assessment Year : 2020-21 M/s. Altair Engineering India Pvt. Ltd., No. 46, First Floor, Prestige Trade Tower, Palace Road, Municipal Ward No. 77, Sampangiramanagar, Bengaluru – 560 001. PAN: AABCA1860A Vs. The Deputy Commissioner of Income Tax, Circle – 1(1)(1), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Tata Krishna, Advocate Revenue by : Shri N. Balusamy, JCIT – DR Date of Hearing : 19-09-2025 Date of Pronouncement : 25-09-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is a stay application filed by the assessee in which they sought to extend the stay granted in S.P. No. 26/Bang/2025 in IT(TP)A No. 1540/Bang/2024 on 24/03/2025. Printed from counselvise.com Page 2 of 3 S.P. No. 98/Bang/2025 (in IT(TP)A No. 1540/Bang/2024) 2. The assessee originally filed a stay petition in S.P. No. 47/Bang/2024 and this Tribunal by an order dated 23/09/2024 had granted conditional stay for a period of 6 months. Pursuant to the said order, the assessee had partly complied with the conditions and thereafter filed a stay application in S.P. No. 26/Bang/2025 for extension of stay. When the said stay application was heard on 21/03/2025, this Tribunal had directed the assessee to pay the balance amount of Rs. 35,39,086/- which falls short for calculating the 20% of demand. The assessee also remitted the said amount on 26.03.2025. 3. The Ld.AR submitted that in spite of the payment of 20%, the appeal could not be taken up for hearing since the revenue had filed an application seeking the adjournment by citing the issue of the Roca Bathroom Products (P.) Ltd. 4. We have considered the facts that, this Tribunal had already granted a stay on 23/09/2024 in S.P. No. 47/Bang/2024 which was subsequently extended. The assessee has raised the plea of limitation and relied on the judgment of the Hon’ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P.) Ltd. reported in [2021] 127 taxmann.com 332 (Madras) whereas the revenue is taking time in respect of the Roca Bathroom Products (P.) Ltd. by citing the pendency of the issue before the Hon’ble Supreme Court. Therefore the assessee could not be find fault with the non-completion of the appeal proceedings. Considering the fact that the limitation issue is covered based on the judgement of the Hon’ble Madras High Court in case of Roca Bathroom Products (P.) Ltd. and also there is a prima facie case as on today in favour of the assessee, we are extending the stay already granted in S.P. No. 47/Bang/2024 on 23.09.2024 and subsequently extended in S.P. No. 26/Bang/2025 on 24.03.2025 for a further period of 180 days or till the disposal of the appeal whichever is earlier. Printed from counselvise.com Page 3 of 3 S.P. No. 98/Bang/2025 (in IT(TP)A No. 1540/Bang/2024) 5. In the result, the present stay petition filed by the assessee for the extension of stay is allowed. Order pronounced in the open court on 25th September, 2025. Sd/- Sd/- (PRASHANT MAHARISHI) (SOUNDARARAJAN K.) Vice – President Judicial Member Bangalore, Dated, the 25th September, 2025. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order Assistant Registrar, ITAT, Bangalore Printed from counselvise.com "