ROCKSTAR INTERACTIVE INDIA LLP,BANGALORE V. ACIT, CIRCLE-2(2)(1), BENGALURU

SA 109/BANG/2025

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The case involves a stay application filed by Rockstar Interactive India LLP, seeking an extension of a previously granted stay in relation to an income tax appeal. The original stay was granted in S.P. No. 7/Bang/2025 concerning IT(TP)A No. 2223/Bang/2024. The assessee argued that the delay in the completion of the appeal proceedings was not their fault, citing the ongoing pendency of a related issue before the Hon'ble Supreme Court. The Tribunal considered the legal arguments presented, particularly the limitation plea supported by the judgment of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P.) Ltd., and decided to extend the stay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793238 (ITAT-BANGALORE)
• Duration Of Justice: 13 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2021-2022
• Appeal Filed On: 12-09-2025
• Other Referred Cases: CIT vs. Roca Bathroom Products (P.) Ltd. [2021] 127 taxmann.com 332 (Madras)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BALUSAMY N
• Assessee Lawyers: MANASA ANANTHAN
• Keywords: Application of stay; Extension of stay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER S.P. No. 109/Bang/2025 (in IT(TP)A No. 2223/Bang/2024) Assessment Year : 2021-22 M/s. Rockstar Interactive India LLP, 13th Floor, Tower C, Prestige Shantiniketan, Krishnarajapuram, Hobli, Bangalore – 560 048. PAN: AATFR6971J Vs. The Deputy Commissioner of Income Tax, Central Circle – 2(2)(1), Bengaluru. APPELLANT RESPONDENT Assessee by : Ms. Manasa Ananthan, Advocate Revenue by : Shri Balusamy N, JCIT – DR Date of Hearing : 19-09-2025 Date of Pronouncement : 25-09-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is a stay application filed by the assessee in which they sought to extend the stay granted in S.P. No. 7/Bang/2025 in IT(TP)A No. 2223/Bang/2024 dated 19.03.2025. 2. The assessee has raised plea of the limitation and relied on the judgment of the Hon’ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P.) Ltd. reported in [2021] 127 taxmann.com 332 (Madras). The revenue is taking time in respect of the Roca Bathroom Printed from counselvise.com Page 2 of 2 S.P. No. 109/Bang/2025 (in IT(TP)A No. 2223/Bang/2024) Products (P.) Ltd. issue by citing the pendency of the issue before the Hon’ble Supreme Court. Therefore the assessee could not be find fault with the non-completion of the appeal proceedings. Considering the fact that the limitation issue is covered based on the judgement of the Hon’ble Madras High Court in case of Roca Bathroom Products (P.) Ltd. and also there is a prima facie case as on today in favour of the assessee, we are extending the stay already granted in S.P. No. 7/Bang/2025 on 19.03.2025 for a further period of 180 days or till the disposal of the appeal whichever is earlier. 3. In the result, the present stay petition filed by the assessee for the extension of stay is allowed. Order pronounced in the open court on 25th September, 2025. Sd/- Sd/- (PRASHANT MAHARISHI) (SOUNDARARAJAN K.) Vice – President Judicial Member Bangalore, Dated, the 25th September, 2025. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order Assistant Registrar, ITAT, Bangalore Printed from counselvise.com "