SCIOINSPIRE CONSULTING SERVICES (INDIA) PRIVATE LIMITED,DELHI V. DEPUTY 0R ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2), CR BUILDING, DELHI

SA 316/DEL/2025

AI Insights

The case involves Scioinspire Consulting Services (India) Private Limited, which filed a stay application against the Deputy Commissioner of Income Tax (DCIT) concerning an outstanding demand of Rs. 42,63,081 for the assessment year 2020-21. The demand was part of a total of Rs. 53,28,851, of which Rs. 10,65,770 had already been deposited by the assessee in compliance with a previous stay order. The Tribunal had earlier granted a stay on the recovery of the demand, conditional upon the deposit of 20% of the outstanding demand, which the assessee complied with by depositing the required amount. The Tribunal noted that the appeal concerning the demand was adjourned sine-die due to a pending Supreme Court decision on a related issue of limitation, and thus extended the stay on recovery of the demand.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669227 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 27-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: misc
• Other Referred Cases: CIT v. Roca Bathroom Products (P) Ltd. 445 ITR 537(Mad.)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

"1 SA No. 316/Del/2025 (In ITA No. 4489/Del/2024) Scioinspire Consulting Services (India) Private Limited v. DCIT, 22(2), C R Building, New Delhi A.Y: 2020-21 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER SA No. 316/Del/2025 (In ITA no. 4489/Del/2024) Assessment Year.: 2020-21 Scioinspire Consulting Services (India) Private Limited 414, 4TH Floor, DLF Jasola Tower B, Plot No. 10 and 11 , DDA District Centre, Jasola, New Delhi-110044 Registered Office:TVHBeliciaa Towers, 6th Floor, Tower-1 Block No. 94, MRC Nagar, Chennai, Tamil Nadu-600028 v. DCIT, Circle 22(2) , C R Building Delhi. PAN No: AALCS3371E APPLICANT RESPONDENT Assessed by : Shri Neeraj Jain, Adv.&Shri Dhruv Seth, Adv. Revenue by : Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing :27.06.2025 Date of Pronouncement :27.06.2025 ORDER PER RAMIT KOCHAR, AM: The assessee has filed this stay application in SA No. 316/Del/2025 which has arisen from ITA no. 4489/Del/2024 for assessment year 2020-21, seeking extensionof stay on recovery of the outstanding demand to the tune of Rs. 42,63,081/- (Total demand 2 SA No. 316/Del/2025 (In ITA No. 4489/Del/2024) Scioinspire Consulting Services (India) Private Limited v. DCIT, 22(2), C R Building, New Delhi A.Y: 2020-21 Rs. 53,28,851/- -Rs. 10,65,770/-(already deposited by assessee in compliance of stay order dated 06.12.2024)). It is the say of the ld. Counsel for the assessee that the Tribunal granted stay on recovery of outstanding demand vide order dated 06.12.2024in SA No. 497/Del/2024arising out of appeal in ITA no. 4489/Del/2024 for assessment year 2020- 21, on the condition that 20% of the outstanding demand of Rs. 53,28,851/- being adjusted out of the refund available to the assessee for assessment year 2023-24. It is the say of ld. Counsel for the assessee that the department instead granted the entire refund amount without adjusting an amount of Rs. 10,65,770/- being 20% of the outstanding demand of Rs. 53,28,851/- , as was directed by ITAT vide stay order dated 06.12.2024. The assessee , then , suo motu took steps and deposited Rs. 10,65,770/- with Government Treasury keeping in view directions of the ITAT vide stay order dated 06.12.2024 . The ld. Counsel has filed copy of aforesaid stay order dated 06.12.2024 which is placed on record in file.It was submitted by ld. Counsel for the assessee that the assessee has duly complied with the condition of the stay order by depositing suo motu Rs. 10,65,770/- (being 20% of the outstanding demand of Rs. 53,28,851/- )on 05.05.2025 vide Challan No. 53052 (BSR code 0510002, Bank Reference No. Y2512533852532 , CIN:25050500123364HDFC with HDFC Bank)(the assessee has claimed that it suo motu deposited aforesaid amount of Rs. 10,65,770/- as the Revenue failed to adjust aforesaid amount while grantingrefund for assessment year 2023-24 despite directions by ITAT vide stay order dated 06.12.2024). The ld. Counsel has filed the copy of aforesaid challan, which is placed on record in file. Thus, it was submitted that since the conditions stipulated by the stay order dated 06.12.2024 was in-fact met although vide deposit made by the assessee, it was prayed that stay on recovery of outstanding demand be extended. It was submitted that after grant of aforesaid stay by ITAT vide orders dated 06.12.2024 , the appeal in ITA No. 4489/Del/2024 came up for hearing before Division Bench, ITAT , 3 SA No. 316/Del/2025 (In ITA No. 4489/Del/2024) Scioinspire Consulting Services (India) Private Limited v. DCIT, 22(2), C R Building, New Delhi A.Y: 2020-21 Delhi Benches on 17.03.2025, wherein the ITAT has adjourned the appeal of the assessee sine-die keeping in view that in the said appeal, the assessee has raised an issue/ground of assessment being barred on limitation based on the decision of Hon’ble Madras High Court in the case of CIT v. Roca Bathroom Products (P) Ltd. 445 ITR 537(Mad.). The issue of limitation in the case of Roca Bathroom Products (P) Ltd. (supra) is now subjudiced before Hon’ble Supreme Court , and that the Hon’ble Apex Court has already heard the matter and the judgment/orders are awaited. Thus it was submitted that no fault can be attributed to the assessee and prayers were made to grant extension of stay on recovery of the remaining outstanding demand. 2. Ld. Sr. DR submitted that the assessee may be asked to deposit further amount so that entire demand stood deposited. 3. After hearing both the parties we are inclined to extend the stay on the recovery of the remaining outstanding demandof Rs. 42,63,081/- for a further period of 180 days or till disposal of the corresponding appeal , which ever is earlier , as the factual circumstances and matrix as were before the Tribunal for grant of stay on recovery of outstanding demandvide orders dated 06.12.2024 in SA No. 497/Del/2024 arising out of ITA no. 4489/Del/2024 for assessment year 2020-21, remains the same. The assessee has already deposited Rs. 10,65,770/- of the total outstanding demand of Rs. 53,28,851/-as was directed by ITAT vide order dated 06.12.2024 as pre-condition for stay on recovery of remaining outstanding demand which was manner outlined above in this order, and keeping in view limitation issue raised by the assessee based upon judgment and order of Hon’ble Madras High Court in the case of Roca Bathroom Products (P) Ltd. (supra) which is now subjudiced before Hon’ble Supreme Court and orders are awaited, the ITAT has considered fit to adjourned the appeal filed by the assessee sine-die on 4 SA No. 316/Del/2025 (In ITA No. 4489/Del/2024) Scioinspire Consulting Services (India) Private Limited v. DCIT, 22(2), C R Building, New Delhi A.Y: 2020-21 17.03.2025.The ld. SR DR could not point to any change in factual circumstances since the grant of stay by ITAT vide orders dated 06.12.2024, as well no fault can be attributed to the assessee, we are inclined to extend the stay on recovery of the outstanding demand for A.Y. 2020-21 for a further period of 180 days or till disposal of the corresponding appeal, whichever is earlier.We clarify that we have not commented on the merits of the issue’s in the appeal. We further direct that the assessee will not seek un-necessary adjournments before the Bench , and shall co-operate in early disposal of the appeal. We are aware that presently , the appeal of the assessed was adjourned sine-die by the Tribunal, keeping in view that judgment and order of Hon’ble Supreme Court in the case of Roca Products (supra) wrt limitation issue is awaited. Once the judgment and order of Hon’ble Supreme Court is pronounced, the assessee shall move an application before ITAT for regular listing of its aforesaid appeal. We order accordingly. 4. In the result, stay application in SA No. 316/Del/2025 arising out of ITA No. 4489/Del/2024 for assessment year 2020-21is allowed in the manner as indicated in this order. Order pronounced in the open court on 27th June, 2025. Sd/- Sd/- (SUDHIR PAREEK) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30.06.2025. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DRP 5. DR 6. Guard File Asst. Registrar, ITAT, New Delhi "