SASI KIRAN SUNKARA,HYDERABAD V. DCIT., CENTRAL CIRCLE-3(1), HYDERABAD

SA 38/HYD/2025

AI Insights

The case involves a stay application by Sasi Kiran Sunkara against the recovery of an outstanding amount of Rs.6,03,51,855, which was the result of an assessment order under section 143(3) r.w.s 144B of the Income Tax Act, 1961, for the assessment year 2022-23. This assessment order was initially passed by the Assessing Officer and later upheld by the Commissioner of Income Tax (Appeals), Hyderabad-11. However, before the tribunal could deliberate on the stay application, it was informed that the Principal Commissioner of Income Tax (Central), Hyderabad had already granted a stay on the recovery, rendering the application before the tribunal unnecessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792318 (ITAT-HYDERABAD)
• Duration Of Justice: 7 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 05-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2022-2023
• Appeal Filed On: 28-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Application of stay
• Section: 143(3); 2

Judgement Text

"आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Įी रवीश सूद, माननीय ÛयाǓयक सदèय एवं Įी मधुसूदन सावͫडया, माननीय लेखा सदèय SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER S.A. No.38/Hyd/2025 (In आयकर अपीलसं / I.T.A. No.1190/Hyd/2025) (Ǔनधा[रणवष[/ Assessment Year: 2022-23) Sasi Kiran Sunkara, Hyderabad. PAN: ALOPS7697E VS. DCIT, Central Circle-3(1), Hyderabad. (अपीलाथȸ/ Appellant) (Ĥ×यथȸ/ Respondent) करदाताकाĤǓतǓनͬध×व/ Assessee Represented by : Smt. S. Sandhya, Advocate (Hybrid) राजèवकाĤǓतǓनͬध×व/ Department Represented by : Shri Waseem UR Rehman, Sr. AR सुनवाईसमाÜतहोनेकȧǓतͬथ/ Date of Conclusion of Hearing : 05/12/2025 घोषणा कȧ तारȣख/ Date of Pronouncement : 05/12/2025 ORDER PER RAVISH SOOD, JM: The assessee has filed the present stay application seeking stay on the recovery of the outstanding amount of Rs.6,03,51,855/-, which in turn arises from the assessment order passed by the Assessing Officer under section 143(3) r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”), dated 22/03/2024 for the assessment year 2022-23, which thereafter had been upheld by the Commissioner of Income Tax (Appeals), Hyderabad-11 (for short, “CIT(A)”), dated 03/05/2025. Printed from counselvise.com 2 SA No. 38/Hyd/2025 Sasi Kiran Sunkara vs. DCIT 2. Smt. S. Sandhya, Advocate, the Learned Counsel for the assessee applicant (for short, “Ld. AR”) at the threshold of hearing of the application submitted that after filing of the present Stay Application, the Learned Principal Commissioner of Income Tax (Central), Hyderabad has granted stay on the recovery of the outstanding demand which is the subject matter of the present application before us. 3. Considering the fact that the recovery of the outstanding demand has already been stayed by the Learned Principal Commissioner of Income Tax (Central), Hyderabad, therefore, as stated by the Ld. AR, and rightly so, the present application filed by the assessee applicant before us is rendered as infructuous. Accordingly, the Stay Application filed by the assessee applicant is dismissed as having been rendered as infructuous. 4. In the result, the stay application filed by the assessee applicant is dismissed as infructuous. Order pronounced in the open court on 05th December, 2025. Sd/- Sd/- (मधुसूदन सावͫडया) (MADHUSUDAN SAWDIA) लेखासदèय/ACCOUNTANT MEMBER Sd/- Sd/- (रवीश सूद) (RAVISH SOOD) ÛयाǓयकसदèय/JUDICIAL MEMBER d/- Hyderabad, dated: 05.12.2025. OKK/sps Printed from counselvise.com 3 SA No. 38/Hyd/2025 Sasi Kiran Sunkara vs. DCIT आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to:- 1. Ǔनधा[ǐरती/The Assessee : Sasi Kiran Sunkara, 8-2-293/82/J3/349, Road No.80, Film Nagar, Jubilee Hills, Hyderabad. 2. राजèव/ The Revenue : DCIT, Central Circle-3(1), Aayakar Bhavan, Basheerbagh, Hyderabad. 3. The Principal Commissioner of Income Tax, Central Circle, Hyderabad. 4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयअͬधकरण /DR,ITAT, Hyderabad. 5. The Commissioner of Income Tax 6. गाड[फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Hyderabad. Printed from counselvise.com "