SCHNEIDER ELECTRIC IT BUSINESS INDIA PRIVATE LIMITED,BANGALORE V. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-6(1)(1), BANGALORE

SA 106/BANG/2025

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The case involves Schneider Electric IT Business India Private Ltd., which sought an extension of stay regarding an outstanding tax demand of Rs.7,33,57,110. The stay was initially granted by a coordinate Bench on payment of 20% of the net tax demand. The assessee argued that it had complied with all conditions of the stay, including the payment of the required amount and additional tax payments, thus deserving an extension of the stay. The respondent, represented by the Department of Income Tax, opposed the extension, suggesting a higher tax payment might be warranted. However, the tribunal found that the delay in the disposal of the appeal was not attributable to the assessee and that all conditions of the stay had been met.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772934 (ITAT-BANGALORE)
• Duration Of Justice: 11 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Appeal Filed On: 11-09-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: 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 SP No.106/Bang/2025 [in IT(TP)A No.1585/Bang/2024] Assessment year : 2020-21 Schneider Electric IT Business India Private Ltd., Tower C, 6th Floor, Bearys Global Research Triangle, Whitefield-Hoskote Main Road, Goravigere Village, Bangalore – 560 027. PAN: AACCA 6398Q Vs. The Deputy Commissioner of Income Tax, Circle 6(1)(1), Bangalore. APPLICANT RESPONDENT Applicant by : Ms. Tanya, Advocate Respondent by : Shri N. Balusamy, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.09.2025 Date of Pronouncement : 22.09.2025 O R D E R Per Prashant Maharishi, Vice President 1. This is a petition for extension of stay already granted to the assessee for an outstanding demand of Rs.7 33 57110/- which was directed to be kept in abeyance by the order of the coordinate Bench in SA No.46/Bang/2025 dated 17.3.2025 on payment of 20% of the net tax demand. Printed from counselvise.com SA No.106/Bang/2025 Page 2 of 3 2. The assessee has submitted that it has already paid the above tax and also furnished the challan of Rs.1,18,71,422 on 27.3.2025 and Rs.28 lakhs on 5.3.2025, accordingly the assessee deserves extension of stay. 3. The ld. AR stated that assessee has complied with all conditions of stay and has already paid 20% of the outstanding demand and therefore assessee deserves extension of stay as the delay in disposal of the appeal is not attributable to the assessee. 4. The ld. DR vehemently objected to the same and submitted that assessee may directed to pay higher amount of tax. 5. We have carefully considered the rival contentions and find that assessee has deposited 20% of the disputed demand being Rs.7,33,57,110 as directed by the coordinate Bench vide order dated 17.3.2025 in SP No.46/Bang/2025. The delay in disposal of the appeal is also not on account of the assessee. Therefore, stay originally granted on 17.3.2025 is extended for a further period of 180 days from the date of this order or till the disposal of the appeal, whichever is earlier with the same conditions. 6. In the result, the application for extension of stay is allowed. Pronounced in the open court on this 22nd day of September, 2025. Sd/- Sd/- ( SOUNDARARAJAN K. ) ( PRASHANT MAHARISHI ) JUDICIAL MEMBER VICE PRESIDENT Bangalore, Dated, the 22nd September, 2025. /Desai S Murthy / Printed from counselvise.com SA No.106/Bang/2025 Page 3 of 3 Copy to: 1. Applicant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore. Printed from counselvise.com "