SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,MUMBAI V. THE ACIT, INTL. TAXN.-2, AHMEDABAD

SA 3/AHD/2025

AI Insights

The case involves M/s. Shell Global Solutions International B.V., which filed a stay application regarding an outstanding tax demand for the Assessment Year 2016-17. The Tribunal had previously granted a stay, which was set to expire, and the assessee sought an extension citing substantial payments already made and delays in the hearing schedule caused by the Departmental Representative. The Tribunal reviewed the circumstances, including the historical context of the case and the financial contributions already made by the assessee, and decided to extend the stay to facilitate ongoing legal proceedings without the burden of immediate financial demands.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23295 (ITAT-AHMEDABAD)
• Appeal Type: Stay Application
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay; Extension of stay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member M/s. Shell Global Solutions International B.V., C/o. Shell India Markets Pvt. Ltd. BG House, Lake Boulevard, Haranandani Business Park, Powai, Mumbai-400076 PAN: AAICS3589H (Appellant) Vs The Assistant Commissioner of Income Tax, International Taxation-2, Ahmedabad (Respondent) Assessee Represented: Shri Ajit Kumar Jain, Siddhesh Chaugule & Ms. Dhruvi Salot A.Rs. Revenue Represented: Shri Kavan Limbasiya, Sr. D.R. Date of hearing : 21-03-2025 Date of pronouncement : 21-03-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- The assessee has filed present stay application for extension of stay of outstanding demand of Rs.34,59,63,966/- relating to the A.Y. 2016-17. S.P No. 03/Ahd/2025 (in ITA No. 169/Ahd/2021) Assessment Year. 2016-17 S.P. No. 03/Ahd/2025 A.Y. 2016-17 Page No (in ITA. No. 169/Ahd/2021) M/s. Shell Global Solutions International B.V. Vs. ACIT 2 2. At the outset, the Counsel for the assessee submitted that the Tribunal had earlier granted extension of stay of demand for the above Assessment Year vide order dated 20.12.2024 for a period of three months, taking into consideration the fact that the assessee has already deposited approximately 40% of the outstanding demand raised on the assessee. Further, the Tribunal observed that as per tentative chart prepared by the assessee, the net demand which is likely to remain payable would amount to Rs.2,45,86,262/- as against a sum of Rs.16,00,67,164/- which has already been paid by the assessee. The Ld. Counsel for the assessee submitted that the purpose behind seeking further extension of stay of demand is that the matter was fixed for hearing on 20.11.2024 & 16.01.2025, but the matter was adjourned at the request of Ld. D.R. to 27.03.2025. Accordingly, looking into the instant facts, the Counsel for the assessee requested that the stay may be extended for a further period of three months, since there has been no lapse on the part of the assessee in getting the matter heard and further, looking into the fact that the assessee has already deposited substantial amount of outstanding tax demand, the demand may be stayed for further period of three months. 3. On going through the facts of the instant case, we are of the considered view that the issue in present appeal are legacy issues arising from year to year and all covered in favour of asessee primarily except TP issue which is restored back to the file of AO. That considering the said fact and also the fact that the assessee deposited 35% of tax demand. Thus, this is a fit case where the stay of demand may be extended for a further period of three months or S.P. No. 03/Ahd/2025 A.Y. 2016-17 Page No (in ITA. No. 169/Ahd/2021) M/s. Shell Global Solutions International B.V. Vs. ACIT 3 till the disposal of assessee’s appeal for A.Y. 2016-17, whichever is earlier. Therefore, the Stay Application filed by the assessee is allowed. 4. In the result, the Stay Application filed by the assessee is allowed. Order pronounced in the open court on 21-03-2025 Sd/- Sd/- (DR. BRR KUMAR) (T.R. SENTHIL KUMAR) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : Dated 21/03/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद "