PERNOD RICARD INDIA PVT. LTD.,NEW DELHI V. ACIT, CENTRAL CIRCLE-31, DELHI

SA 255/DEL/2025

AI Insights

The case involves Pernod Richard India P. Ltd., the applicant, seeking an extension of stay on the recovery of an outstanding demand for the Assessment Year 2019-20. The Tribunal had previously granted stays which were extended, and the current application was due to delays in the hearing of the appeal, attributed to repeated adjournments sought by the Department. The applicant's counsel highlighted the lack of progress on a rectification petition filed with the Assessing Officer, which remained unresolved. The Department acknowledged that the rectification application was being processed but had not yet been completed. The Tribunal decided to extend the stay based on the continuity of circumstances that justified the initial stay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398181 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 06-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2019-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEEJU GUPTA
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एच”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी मनीष अŤवाल, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER SA No. 255/Del/2025 (Arising out of ITA No. 1970/Del/2024, A.Y 2019-20) Pernod Richard India P. Ltd., Atelier, No.10, Level-1, Worldmark-2, Aerocity, New Delhi 110037 PAN: AAACS-4781-P ...... आवेदक/Applicant बनाम Vs. Assistant Commissioner of Income Tax, Circle 31, Jhandewalan Extension New Delhi 110055 ..... ᮧितवादी/Respondent आवेदक/Applicant : Ms. Priya Tandon, Shri Anmol Anand, Ms, Sheetal Kandpal, Advocates ŮितवादीȪारा/Respondent by : Ms. Neeju Gupta, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 06/06/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : 06/06/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This application has been filed by the applicant/assessee seeking extension of stay on recovery of outstanding demand for AY 2019-20. 2. Ms. Priya Tandon, appearing on behalf of the assessee submitted that the recovery of demand was stayed by the Tribunal in SA No. 139/Del/2024 vide order dated 03.04.2024. The benefit of stay was further extended for a period of 180 days in SA No.419/Del/2024 vide order dated 25.10.2024. The delay in hearing of appeal is due to repeated adjournments sought by the Department. 2 SA No. 255/Del/2025 (AY 2019-20) She further pointed that the assessee had filed rectification petition before the AO, however, till date the same has not been disposed off. She referred to the directions of the Tribunal dated 30.05.2025, wherein the Bench called for a status report on rectification application and refund due to the assessee. No report has been furnished by the AO till date. 3. Ms. Neeju Gupta, representing the Department submitted that as per the directions of the Tribunal, the rectification application pending before the AO is being processed, and order will be passed shortly. 4. Both sides heard, the stay on recovered of demand for AY 2019-20 was granted to the assessee in SA No. 139/Del/2024 vide order dated 03.05.2024, and was extended by the Tribunal in SA No. 419/Del/2024 vide order dated 25.10.2024 for a further period of 180 days, the delay in hearing of appeal is not attributable to the assessee. Since, there is no material change in facts of the case on which earlier stay was granted, the recovery of outstanding demand is stayed for a further period of 180 days from the date of this order or till the disposal of appeal, whichever is earlier. The ld. Counsel informed that now appeal is listed for hearing on 23.06.2025. 5. In the result, the Stay Application of the assessee is allowed. Sd/- Sd/- (MANISH AGARWAL) (VIKAS AWASTHY) लेखाकार सद˟/ACCOUNTANT MEMBER Ɋाियक सद˟/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 06/09/2025 NV/- 3 SA No. 255/Del/2025 (AY 2019-20) ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "