M/S. NIDEE INDUSTRIAL AUTOMATION INDIA PRIVATE LIMITED,BENGALURU V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

SA 42/BANG/2023

AI Insights

The case involves M/s. Nidec Industrial Automation Private Limited, which filed a Stay Petition (SP) against a demand of Rs.14,12,91,000. The primary legal contention was the absence of a Document Identification Number (DIN) in the orders of the lower authorities, which was argued to render these orders non-est (invalid) as per a CBDT Circular. The Tribunal considered precedents from various High Courts that favored the assessee on similar grounds, although these judgments were under appeal in the Supreme Court. The Tribunal decided to grant the stay, emphasizing the balance of convenience and the ongoing Supreme Court proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669143 (ITAT-BANGALORE)
• Appeal Type: Stay Application
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Other Referred Cases: CIT (IT) -1 Vs. Brandix Mautitius Holdings Ltd., PCIT (Exemption) Vs. Tata Medical Centre Trust, Hexaware Technologies Ltd. Vs. ACIT
• Laws Referred To: Circular No.19/2019 [F.NO. 225/95/2019-ITA.II]
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: TANMAYEE RAJKUMAR
• Keywords: Application of stay

Judgement Text

"IN INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER SP No.42/Bang/2023 [in IT(TP)A No.978/Bang/2022] Assessment Year : 2018-19 M/s. Nidec Industrial Automation Private Limited, 45, Nagarur, Huskur Road, Off Tumkur Road, Near Golden Palms Resort, Bengaluru – 562 123. PAN : AABCT2662 D Vs. DCIT, Circle – 3(1)(1), Bengaluru. Appellant Respondent Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri. Dilip, Junior Standing Counsel for Department. Date of hearing : 23.06.2025 Date of Pronouncement : 25.06.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This Stay Petition (SP) is filed by the assessee seeking stay of demand of Rs.14,12,91,000/-. 2. The SP was listed for hearing on various dates but the Revenue had sought adjournment every time along appeals [IT(TP)A]. The ld. counsel submitted that the not quoting DIN (document identification Number) in the order of the lower authorities are non-est as per Circular issued by the CBDT in Circular No.19/ 2019 [F.NO. 225/95/2019-ITA.II], dated 14-8-2019. Therefore, the order passed by the lower authorities are non-est in the eyes of law. This issue has been decided by the Hon’ble High Courts are as under: SPNo.42/Bang/2023 [in IT(TP)A No.978/Bang/2022] Page 2 of 3 1. CIT (IT) -1 Vs. Brandix Mautitius Holdings Ltd., in IT Appeal No.163 of 2023, Order dated 20.03.2023, reported in [2023] 149 taxmann.com 238 (Delhi). 2. PCIT (Exemption) Vs. Tata Medical Centre Trust, in ITAT/202/203 Order dated 26.09.2023 reported in [2023] 154 taxmann.com 600 (Calcutta). 3. Hexaware Technologies Ltd., Vss. ACIT in WP No.1778 of 2023, Order dated 03.05.2024, reported in [2024] 162 taxmann.com 225 (Bombay). 3. All the above judgments are in favour of the assessee. On the other hand, the learned DR submitted that all the above judgments have not been accepted by the Revenue and filed with the Hon’ble Apex Court. The Hon’ble Apex Court has granted stay in the case of CIT Vs. Brandix Mautitius Holdings Ltd., in SLP (Civil)Diary No(s).46964 of 2023, Order dated 03.01.2024, reported in [2024] 158 taxmann.com 247 (SC). Further, in the case of judgment of Hon’ble Calcutta High Court, the Revenue has filed SLP before the Hon’ble Apex Court in Diary No.27852/2024. The Hon’ble Bombay High Court the Revenue has filed SLP before the Hon’ble Apex Court in Diary No.37843/2024 and the cases are pending for disposal before the Hon’ble Apex Court and the Revenue is waiting for the decision of the Hon’ble Apex Court. Considering the submissions from both the sides, the Revenue is not arguing its case which is apparent from the previous order sheets. Considering the balance of convenience, we are of the opinion that it is a fit case for granting stay. Accordingly, we are granting stay of demand for a period of six months or till the disposal of the appeals before the Hon’ble Apex Court, whichever is earlier. SPNo.42/Bang/2023 [in IT(TP)A No.978/Bang/2022] Page 3 of 3 4. In the result, Stay Petition filed by the assessee is allowed. Pronounced in the court on the date mentioned on the caption page. Sd/- Sd/- (SOUNDARARAJAN K) (LAXMI PRASAD SAHU) Judicial Member Accountant Member Bangalore, Dated : 25.06.2025. /NS/* Copy to: 1. Appellant 2. Respondent 3. Pr.CIT4.CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore. "