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

SA 9/AHD/2025

AI Insights

The case involves Shell Global Solutions International B.V., which filed a stay application regarding an outstanding tax demand of Rs. 34,59,63,966 for the assessment year 2016-17. The original stay was granted on 26th July 2021 and had been extended previously, with the last extension expiring on 4th July 2025. The Tribunal considered the application for further extension due to the upcoming hearing on 20th November 2025 and the absence of any adjournments sought by the assessee. The legal issues, particularly a major legal issue pending before the Supreme Court, were also a significant factor in the decision to extend the stay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779886 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 03-10-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT
• Assessee Lawyers: TUSHAR HEMANI; PRIMALSINH B. PARMAR
• Keywords: Application of stay; Extension of stay

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member M/s. Shell Global Solutions International B.V. C/o. Shell India Markets Pvt. Ltd. Trent House, Ist Floor G Block, Plot No. C-60, Bandra Kurla Complex Bandra East Mumbai-400076 PAN: AAICS3589H (Appellant) Vs The ACIT, International Taxation-2 Ahmedabad (Respondent) Assessee by: Shri Tushar Hemani, Sr. Advocate & Shri Primalsinh B. Parmar, AR Revenue by: Shri Abhijit, Sr. D.R. Date of hearing : 10-10-2025 Date of pronouncement : 14-10-2025 आदेश/ORDER PER DR. BRR KUMAR, VICE PRESIDENT : The present stay application is filed by the assessee in respect of extension of stay of outstanding amount of Rs. 34,59,63,966/- for assessment year 2016-17 which was originally granted on 26th July, 2021. The original stay was subsequently extended and the last date of extension for stay is 4th July, 2025. Stay Application No. 9/Ahd/2025 (in ITA No.169/Ahd/2021) Assessment Year 2016-17 Printed from counselvise.com Stay Application No. 9/Ahd/2025 Shell Global Solutions International B.V., A.Y. 2016-17 2 2. The ld. A.R. submitted that the purpose behind seeking further extension of stay of demand is that the matter is fixed for hearing on 20th November, 2025 and the earlier adjournments were not sought by the assessee. Since there is no lapse on the part of the assessee, the ld. A.R. submitted that further extension of three months may be granted in respect of present stay application. 3. The ld. D.R. relied upon the earlier orders of stay extension granted by the Tribunal. 4. We have heard both the parties and perused all the materials available on record. The present appeal consists of the issues especially that of legal issue which is pending before the Hon’ble Supreme Court and the ld. A.R. informed that the same is listed on 14th July, 2025 before the Apex Court. Some of the issues are covered by the Tribunal’s order but the major legal issue has to be considered. The assessee has deposited 35% of the outstanding demand. This is a fit case for extending the stay of demand for further period of six months or till the disposal of the appeal whichever is earlier. The stay application filed by the assessee is allowed. 5 In the result, the stay application filed by the assessee is allowed. Order pronounced in the open court on 14-10-2025 Sd/- Sd/- (SIDDHARTHA NAUIYAL) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT Ahmedabad : Dated 14/10/2025 Printed from counselvise.com Stay Application No. 9/Ahd/2025 Shell Global Solutions International B.V., A.Y. 2016-17 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / 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 अपीलीय अिधकरण, अहमदाबाद Printed from counselvise.com "