M/S HINDUSTAN UNILEVER LIMITED (AS ALEGAL SUCCESSOR OF GLAXO SMITHKLINE CONSUMER HEALTHCARE LIMITETD,GURUGRAM V. NATIONAL E-ASSESSMENT CENTRE,DELHI(DCIT-CIRCLE-1(1), CHANDIGARH

SA 1/CHANDI/2026

AI Insights

The case involves M/s Hindustan Unilever Limited, which sought an extension of stay on the recovery of outstanding tax demands for the assessment years 2011-12, 2012-13, and 2016-17. The Tribunal had previously granted a stay which was set to expire, and the assessee requested an extension citing compliance with all conditions of the stay and the scheduling of quantum appeals. The Department of Income Tax opposed the extension. However, the Tribunal found no change in facts and circumstances that would warrant a different decision and thus granted the extension.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828502 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Chandigarh
• Assessment Year: misc
• Appeal Filed On: 08-01-2026
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN LD.
• Assessee Lawyers: NEERAJ JAIN; DHRUV SETH ADVOCATES
• Keywords: Application of stay; Extension of stay

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. Stay Application No.1/Chandi/2026 (In ITA No.50/CHANDI/2021) (िनधाŊरण वषŊ / Assessment Year: 2011-12) & 2. Stay Application No.2/Chandi/2026 (In ITA No.51/CHANDI/2021) (िनधाŊरण वषŊ / Assessment Year: 2012-13) & 3. Stay Application No.3/Chandi/2026 (In ITA No.52/CHANDI/2021) (िनधाŊरणवषŊ / Assessment Year: 2016-17) M/s Hindustan Unilever Limited (As legal Successor of Glaxo Smithkilne Consumer Healthcare Ltd., Gurugram) 24th Floor, One Horizon Centre Sector-43, DLF Phase-5, Golf Course Road Gurugram (Haryana) बनाम/ Vs. DCIT Circle 1(1) Chandigarh ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCS-0144-E (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎ की ओर से / Appellant by : Sh. Neeraj Jain & Sh. Dhruv Seth (Advocates) – Ld. ARs ŮȑथŎ की ओर से / Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 12-01-2026 घोषणाकीतारीख /Date of Pronouncement : 12-01-2026 Printed from counselvise.com 2 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of these stay applications for captioned Assessment Years, the assessee seeks extension of stay of recovery of outstanding demand for all these years. The last of such extension was granted by Tribunal vide common order dated 26-06-2025 up-to 30-12-2025 or till the disposal of appeals, whichever is earlier. The stay has thus already expired. 2. It has been stated by Ld. AR that all the condition of stay have duly been fulfilled by the assessee and the quantum appeals are fixed for hearing on 16-02-2026. The Ld. AR further stated that the assessee has made all the endeavors for early disposal of quantum appeals. The Ld. Sr. DR opposed any further extension of stay. 3. There being no change in facts and circumstances, we accept the prayer of Ld. AR. Accordingly, the stay is extended for all the years for a further period of 180 days from the date of receipt of this order or till the disposal of quantum appeals, whichever is earlier. All the conditions as imposed in earlier stay orders would remain intact. 4. All the applications stand allowed. Order pronounced on 12th January, 2026. -Sd- -Sd- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 12-01-2026 Printed from counselvise.com 3 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 "