PERFETTI VAN MELLE INDIA PVT. LTD,GURGAON V. ACIT CIRCLE 3(1), GURGAON

SA 96/DEL/2026

AI Insights

The case involves Perfetti Van Melle India P. Ltd., the applicant, seeking an extension of stay on the recovery of an outstanding demand related to the Assessment Year 2020-21. The stay was previously extended by the Tribunal and was set to expire. The Tribunal considered the circumstances of the case, including the fact that the appeal had been heard and was awaiting an order, and that the assessee had raised an additional ground of appeal concerning the validity of the final assessment order on the grounds of limitation. Both parties agreed that the delay in the appeal process was not caused by the assessee. Consequently, the Tribunal decided to extend the stay to prevent any undue financial burden on the assessee while the appeal was still pending.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837595 (ITAT-DELHI)
• Duration Of Justice: 3 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2020-2021
• Appeal Filed On: 17-02-2026
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

" आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री मनीष अग्रिाल, लेखाकार सिस्य क े समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER SA No. 96/Del/2026 (Arising out of ITA No.3959/Del/2024, A.Y 2020-21) Perfetti Van Melle India P. Ltd., 47, Milestone Delhi-Jaipur Highway, Manesar, Gurugram, Haryana 122050 PAN: AAACP-2626-A ...... आवेदक/Applicant बनाम Vs. NFAC, Assessment Unit, Income Tax Department ..... प्रधििािी/Respondent आवेदक/Applicant by : Shri Amol Anand & Ms. Sheetal Kandpal, Advocates प्रधििािीद्वारा/Respondent by : Shri Vikram Singh Sharma, Sr. DR सुनिाई की धिधि/ Date of hearing : 20/02/2026 घोषणा की धिधि/ Date of pronouncement : 20/02/2026 आिेश/ORDER PER VIKAS AWASTHY, JM: The application has been filed by the assessee seeking extension of stay on recovery of outstanding demand for AY 2020-21. 2. Shri Amol Anand, appearing on behalf of the assessee submits that stay was last extended by the Tribunal in SA No.427/Del/2025 for AY 2020-21 vide order dated 22.08.2025 for a period of 90 days as the appeal was already heard and order was awaited. Thereafter, the appeal was fixed for fresh hearing. The appeal was listed on 07.01.2026 on the said date the assessee raised additional ground of appeal challenging Printed from counselvise.com 2 SA No.96/DEL/2026 validity of the final assessment order on the ground of limitation. Now, the appeal is listed for hearing on 22.04.2026. 3. Shri Vikram Singh Sharma, representing the department endorsed the statement made by ld. Counsel for the assessee. 4. Both sides heard. From perusal of appeal file, it is evident that delay in disposal of appeal is not attributable to the assessee. Thus, we are of considered view that the benefit of stay already granted to the assessee deserves to be extended for a further period of 180 days from the date of this order or till the disposal of appeal, whichever is earlier. Ordered, accordingly. 5. In the result, Stay Application of the assessee is allowed in the terms aforesaid. Order pronounced in the open court on Friday the 20th day of February, 2026. Sd/- Sd/- (MANISH AGARWAL) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्यायिक सदस्य/JUDICIAL MEMBER धिल्ली / Delhi, धिनांक/Dated 20/02/2026 NV/- Printed from counselvise.com 3 SA No.96/DEL/2026 प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलािी/The Appellant , 2. प्रधििािी/ The Respondent. 3. The PCIT/CIT(A) 4. धिभागीय प्रधिधनधि, आय.अपी.अधि., यदल्ली /DR, ITAT, धिल्ली 5. गाडड फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "