OMNITEL TECHNOLOGIES PRIVATE LIMITED,GURUGRAM HARYANA V. ITO WARD - 3(1) GURGAON, GURGAON HARYANA

SA 51/DEL/2025

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Omnitel Technologies Pvt. Ltd. filed stay applications against the outstanding demands for three assessment years due to alleged bogus purchases and penalties for late delivery charges. The Tribunal considered the deposits already made by the assessee and the arguments presented regarding the nature of the expenses claimed. The Tribunal decided to grant a partial stay on the outstanding demands, emphasizing the need for the assessee to deposit an additional amount for one of the assessment years and to provide proof of tax payments made post-assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36967 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 07-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Laws Referred To: Section 37, Section 254(2A)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH
• Assessee Lawyers: SANJAY KUMAR
• Keywords: Bogus purchase; Application of stay; Bogus

Judgement Text

"P a g e | 1 SA 47,50,51/Del/2025 Omnitel Technologies Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “B” DELHI BENCHES BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER S.A. No. 47, 50 & 51/Del/2025 Arising out of ITA No.73, 326 & 353/Del/2025 (Assessment Years: 2016-17, 2012-13 & 2014-15) Omnitel Technologies Pvt. Ltd., B-220, Florence Marvel, Susyhant Lok-III, Sector 57, Haryana 122002 v. Additional/Joint/Deputy/ACIT, NFAC, Delhi ITO Ward-3(1), Gurgaon स्थायीलेखासं./जीआइआरसं./PAN/GIR No:AAFCA2421B Appellant .. Respondent Appellant by : Sh. Sanjay Kumar, Adv. Respondent by : Sh. Amit Katoch, Sr.DR Date of Hearing 07.02.2025 Date of Pronouncement 07.02.2025 O R D E R PER RAMIT KOCHAR, AM: These three Stay Applications bearing Nos. 47, 50 & 51/Del/2025 arising out of ITA No.73, 326 & 353/Del/2025 for assessment year(s): 2016-17, 2012-13 & 2014-15 respectively filed by the assessee seeking stay of outstanding demand of 20,29,223/- for P a g e | 2 SA 47,50,51/Del/2025 Omnitel Technologies Pvt. Ltd. AY 2016-17, Rs.3,20,990/- for AY 2012-13, and Rs.87,19,891/- for AY 2014-15. In its stay application(s) filed by the assessee, the assessee has claimed as under: S.No. ITA No. Assessment Year Demand Raised Rs. Demand Paid Rs. Outstanding Demand Rs. 1. 73/Del/2025 (SA No. 47/Del/2025) 2016-17 Rs.26,13,270/- Rs.5,84,047/- Rs.20,29,223/- 2. 326/Del/2025 (SA No. 50/Del/2025) 2012-13 Rs.18,29,980/- Rs.15,08,990/- Rs.3,20,990/- 3. 353/Del/2025 (SA No. 51/Del/2025) 2014-15 Rs.97,80,850/- Rs.10,60,959/- Rs.87,19,891/- 2. The ld. Counsel of the assessee submitted that the assessee has already deposited more than 20% of the aggregate demand of tax and interest. It was submitted that the additions have been made on account of alleged bogus purchases made by the assessee. It was submitted that the assessee has made supplies to the Government institutions , and no supply can be made without making purchases. It was submitted that no supply can be made unless the materials are purchased. Further, it was submitted that for AY 2012-13 , the addition have been made on account of penalty for late delivery charges paid by the assessee by holding the same as penalty being hit by Section 37. It was submitted that the said P a g e | 3 SA 47,50,51/Del/2025 Omnitel Technologies Pvt. Ltd. sum paid was towards contractual obligations for delayed delivery of material, and was not in the nature of penalty being hit by Section 37. 2.2 It was submitted that the assessee has challenged all the additions made before the Tribunal , and assessee has good arguable case and further it was submitted that assessee has already deposited more than 20% of the demand raised. Prayers are made by the assessee to stay the outstanding amount of demand towards tax and interest. 3. The ld. Sr. DR submitted that the assessee be directed to deposit the entire outstanding amount due and payable towards income-tax and interest. The ld. Sr. DR, however, fairly left the matter to be decided by the Bench. 4. After hearing both the parties and perusing the material on record , We have observed that the assessee has made out a prima facie case for grant of partial stay of outstanding demand keeping in view provisions of Section 254(2A), subject to the condition that the assessee further deposit Rs. 10 lacs(Rs Ten Lacs) with Government Treasury for assessment year 2014-15 , latest by 28.02.2025. Thus, without commenting on the merits of the issue involved in the appeal, we direct the assessee to further deposit an amount of Rs.10,00,000/- (Rs. Ten Lacs) against the outstanding demand of income-tax and interest for assessment year 2014-15 with Government latest by 28.02.2025. The assessee is directed to deposit the copy of paid challan with the AO . Further, Since, the assessee has not enclosed evidences wrt claim of payments of taxes and interest made post assessment vide stay application filed with ITAT and as reflected in the Chart at para 1 above, the AO is directed also to verify as to claim of paid taxes post assessment. P a g e | 4 SA 47,50,51/Del/2025 Omnitel Technologies Pvt. Ltd. After above compliance, the remaining balance outstanding demand towards income-tax and interest for assessment year(s): 2012-13, 2014-15 and 2016-17 respectively will be stayed for a period of 180 days or till the disposal of the appeals filed by the assessee for the respective assessment years , whichever is earlier. The assessee will submit proof of deposit of aforesaid payment of Rs. 10 lacs, as well claim of payment of taxes and interest for the aforesaid three assessment years per stay applications filed before ITAT(see chart above) as to claim of taxes and interest paid post assessment , before the AO for necessary verification. We once again clarify that we have not commented on the merits of the issue. Further, that the assessee will fully co-operate in speedy disposal of the aforesaid three appeals filed by the assessee before the ITAT, and the assessee will not seek any un-necessary adjournments before the Tribunal in the appellate proceedings in ITA No. 73,326 & 325/Del/2025. On breach of conditions, the stay shall stand vacated . The appeals of the assessee in ITA no. 73,326 & 353/Del/2025 for assessment years 2016-17, 2012-13 and 2014- 15 respectively shall come up for hearing before “B’ Bench, Delhi on 24.03.2025. the date was announced in Open Court in the presence of both the parties. The terms and conditions of the stay were announced by Division Bench during the course of hearing of stay applications in open Court in the presence of both the parties. We order accordingly. P a g e | 5 SA 47,50,51/Del/2025 Omnitel Technologies Pvt. Ltd. 5. In the result, Stay Applications are allowed in the manner as indicated above. Order pronounced in the open court on 07th February, 2025. Sd/- Sd/- (Mahavir Singh) (Ramit Kochar ) VICE PRESIDENT ACCOUNTANT MEMBER Dated :07.02.2025 PS: Rohit Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI "