MARUTI SUZUKI INDIA LTD.,NEW DELHI V. DCIT, NEW DELHI

SA 208/DEL/2025

AI Insights

Maruti Suzuki India Ltd. filed stay applications (SA nos. 207 to 212/Del/2025) seeking an extension on the recovery of outstanding demands for several assessment years. The Tribunal had previously granted stays, which were set to expire. The assessee argued that there had been no change in circumstances warranting a different decision and that delays in hearing the appeals were not due to their actions. The Departmental Representative did not contest these points. Consequently, the Tribunal decided to extend the stay, recognizing the lack of change in circumstances and the non-attributable nature of the delays to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471947 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2012-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Assessee Lawyers: AJAY VOHRA
• Keywords: Application of stay; Extension of stay
• Section: 2; 207

Judgement Text

"1 SA nos. 207 to 212/Del/2025 A.Y. 2011-12 to 2015-16 & 2020-21 Maruti Suzuki India Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER SA no. 207/Del/2025(In ITA no. 287/Del/2016): AY: 2011-12 SA no. 208/Del/2025(In ITA no. 901/Del/2017): AY: 2012-13 SA no. 209/Del/2025(In ITA no. 6949/Del/2017): AY: 2013-14 SA no. 210/Del/2025(In ITA no. 8009/Del/2018): AY: 2014-15 SA no. 211/Del/2025(In ITA no. 8968/Del/2019): AY: 2015-16 SA no. 212/Del/2025(In ITA no. 3786/Del/2024): AY: 2020-21 M/s Maruti Suzuki India Ltd., Plot No. 1, Nelson Mandela Road, Vasant Kunj, New Delhi-110070 v. DCIT, Circle-16(1), New Delhi. PAN No: AAACM 0829 Q APPLICANT RESPONDENT Assesseeby : Shri Ajay Vohra, Sr. Adv; Shri Rohit Jain, Adv; & Ms. Somiya Jain, CA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 28.03.2025 Date of Pronouncement : 28.03.2025 ORDER PER RAMIT KOCHAR, AM: These stay applications in SA nos. 207, 208, 209, 210, 211 & 212/Del/2025 have been filed by the assessee, seeking extension of 2 SA nos. 207 to 212/Del/2025 A.Y. 2011-12 to 2015-16 & 2020-21 Maruti Suzuki India Ltd. stay on recovery of respective outstanding demands pertaining to assessment years 2011-12 to 2015-16 & 2020-21 respectively. 2. We have heard Shri Ajay Vohra, learnedSenior Advocate, appearing for the assessee and Shri Om Parkash, learned Senior DR. 3. It is seen that initially stay on recovery of outstanding demands for A.Y. 2011-12 to 2015-16 & 2020-21 was granted by the Tribunal vide its respective orders as under: Asstt. Yr(s). SA No. Date of order 2011-12 20/Del/2016 28.01.2015 2012-13 106/Del/2017 10.03.2017 2013-14 679/Del/2017 22.12.2017 2014-15 970/Del/2018 16.01.2019 2015-16 1059/Del/2019 22.11.2019 2020-21 326/Del/2024 11.10.2024 3.2 It was submitted by ld. Senior Counsel that thereafter the stay on recovery of outstanding demands was granted from time to time for assessment year(s) 2011-12 to 2015-16 , and lastly vide common order dated 04.10.2024 in SA nos. 380 to 384/Del/2024 for A.Y. 2011-12 to 2015-16, the stay on recovery of outstanding demand was extended for a period of 180 days or till the disposal of the appeal , 3 SA nos. 207 to 212/Del/2025 A.Y. 2011-12 to 2015-16 & 2020-21 Maruti Suzuki India Ltd. which ever is earlier. Further vide separate order dated 11.10.2024 in SA no. 326/Del/2024 for A.Y. 2020-21 the stay on the recovery of the outstanding demand was granted by the Tribunal for a further period of 180 days or till disposal of corresponding appeals ,whichever is earlier. It is also submitted that corresponding appeals for A.Y. 2011- 12 to 2015-16 were partly heard on 26.09.2024 and subsequently on 19.12.2024 were released by Division Bench from the part-heard list. The learned counsel for the assessee submitted that on 22.01.2025 the appeal for A.Y. 2020-21 was directed to be tagged along with appeals for A.Y. 2011-12 to 2019-20. He submitted that lastly all the corresponding appeals were listed for hearing on 20.03.2025 when the matter was adjourned at the request of the Department and now all the appeals are listed for hearing on 19.05.2025. It is also stated by ld. Senior Counsel for the assessee that there is no material change in facts and circumstances of the case since the stay on recovery of outstanding demand was granted by the Division Bench. It was also submitted that the delay in adjudication of the corresponding appeals before the Tribunal is not attributable to the assessee. Prayer was made by ld. Senior Counsel to extend the stay on recovery of 4 SA nos. 207 to 212/Del/2025 A.Y. 2011-12 to 2015-16 & 2020-21 Maruti Suzuki India Ltd. outstanding demand for a further period of 180 days or till disposal of corresponding appeals, which ever is earlier. 4. Learned Sr. DR could not controvert the aforesaid factual position, and could not bring on record any material and relevant fact which could indicate that there is change in facts and circumstances surrounding these appeals since stay was granted by the Division Bench and also that delay in adjudication of these appeals by the Tribunal could be attributed to the assessee. 5. After hearing both the parties and considering the fact that no material change in facts and circumstances on which the stay was granted to the assessee has been pointed out before us by the both the parties, and that delay in adjudication of corresponding appeals is not attributable to the assessee, we are inclined to grant extension of stay on recovery of outstanding demand for the impugned assessment years 2011-12 to 2015-16 and 2020-21 for a further period of 180 days or till disposal of corresponding appeals, whichever is earlier. 5 SA nos. 207 to 212/Del/2025 A.Y. 2011-12 to 2015-16 & 2020-21 Maruti Suzuki India Ltd. 6. Stay applications in SA nos. 207 to 212/Del/2025 for A.Y. 2011- 12 to 2015-16 and 2020-21 stand allowed accordingly, in the manner as indicated above. Order pronounced in the open court on 28th March, 2025. Sd/- Sd/- (SUDHIR KUMAR) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 02/04/2025. *MPV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DRP 5. DR 6. Guard File Asst. Registrar, ITAT, New Delhi "