M/S. SPRINKLR INDIA PRIVATE LIMITED,BENGALURU V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU

SA 110/BANG/2025

AI Insights

M/s. Sprinklr India Private Limited filed a stay petition seeking an extension of the stay order dated 18.9.2025 concerning an outstanding demand for the assessment year 2020-21. The tribunal had previously granted a stay on 28.03.2025 for six months or until the disposal of the appeal, whichever was earlier. The assessee's counsel argued that subsequent hearings were delayed due to non-functioning of the bench or adjournments sought by the Departmental Representative (D.R.), and not due to any action or inaction by the assessee. The tribunal, referencing decisions from the Hon'ble Delhi High Court and a co-ordinate bench, agreed to extend the stay, emphasizing that the assessee should not seek adjournments without reasonable cause, failing which the stay would be vacated.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780132 (ITAT-BANGALORE)
• Duration Of Justice: 18 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Appeal Filed On: 18-09-2025
• Other Referred Cases: Pepsi Foods Pvt. Ltd. (376 ITR 87), Sap Labs India Pvt. Ltd. (67 Taxmann.com 78)
• Laws Referred To: 376 ITR 87, 67 Taxmann.com 78
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N. BALUSAMY
• Assessee Lawyers: TATA KRISHNA
• Keywords: Reasonable cause; Application of stay

Judgement Text

"SP No.110/Bang/2025 M/s. Sprinklr India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER SP No.110/Bang/2025 (Arising out of ITA No.1384/Bang/2024 Assessment Year: 2020-21 M/s. Sprinklr India Private Limited 3rd Floor, East Wing Building No.3 Block B, Divyashree 77 Town Centre Off HAL Airport Road Yamlur PO Bengaluru 560 037 PAN NO : AAQCS9370N Vs. ACIT Circle 6(1)(1) Bangalore APPELLANT RESPONDENT Appellant by : Sri Tata Krishna, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 26.09.2025 Date of Pronouncement : 06.10.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: The assessee has filed the above stay petition seeking an order of extension of the stay order dated 18.9.2025, on outstanding demand relating to the assessment year 2020-21. 2. The Ld. Counsel appearing for the assessee submitted that the Tribunal granted a stay on the last occasion on 28.03.2025 for a period of 6 months or till the disposal of the appeal, whichever is earlier. 3. The Ld. A.R. submitted that, after the above cited stay order, the cases were posted for hearing on 29.5.2025, 24.7.2025 & 3.9.2025, but on all these occasions, the appeal could not be taken Printed from counselvise.com SP No.110/Bang/2025 M/s. Sprinklr India Private Limited, Bangalore Page 2 of 3 up for the reason that either for Non-function of Bench or time sought by ld. D.R. seeking adjournment. Accordingly, he submitted that non-disposal of the appeal is not attributable to the assessee and accordingly prayed for extension of the stay. 4. We heard Ld. D.R. and perused the record. 5. From the submissions made by Ld. A.R., it is clear that the delay in disposal of the appeal is not attributable to the assessee and hence the stay already granted to the assessee in the impugned appeal deserves to be extended. Accordingly, following the decisions rendered by Hon’ble Delhi High Court in the case of Pepsi Foods Pvt. Ltd. (376 ITR 87) and the co-ordinate bench in the case of Sap Labs India Pvt. Ltd. (67 Taxmann.com 78), we extend the stay already granted to the assessee on recovery of outstanding demand for a further period of six months from the date of this order or till the disposal of the appeals of the assessee, whichever is earlier. We notice that the appeal is adjourned to 1.12.2025. We also make it clear that, the assessee should not seek adjournment without there being a reasonable cause, failing which the present stay petition shall automatically stand vacated. 6. In the result, the stay application filed by the assessee is allowed. Order pronounced in the open court on 6th Oct, 2025 Sd/- (Waseem Ahmed) Accountant Member Sd/- (Keshav Dubey) Judicial Member Bangalore, Dated 6th Oct, 2025. VG/SPS Printed from counselvise.com SP No.110/Bang/2025 M/s. Sprinklr India Private Limited, Bangalore Page 3 of 3 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. Printed from counselvise.com "