SIGMA ALDRICH CHEMICALS PRIVATE LIMITED,BANGALORE V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU

SA 156/BANG/2025

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The case involves M/s Sigma Aldrich Chemicals Pvt. Ltd., which filed a stay application seeking an extension of a previously granted stay on the recovery of an outstanding demand for the assessment year 2020-21. The original stay was granted by the Tribunal in a prior application and was set to expire. The Tribunal considered the arguments presented by both the assessee's advocate and the revenue's representative. The Tribunal decided to extend the stay based on the established conditions and the compliance of the assessee with previous orders.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826804 (ITAT-BANGALORE)
• Duration Of Justice: 17 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Appeal Filed On: 22-12-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N BALUSAMY
• Assessee Lawyers: TATA KRISHNA
• Keywords: Application of stay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER S.A No.156/Bang/2025 (In IT(TP)A 1805/Bang/2024) Assessment Year: 2020-21 M/s Sigma Aldrich Chemicals Pvt. Ltd., Plot No.12, Bommasandra Jigani Link Road, Industrial Area, Anekal Taluk, Bangalore – 560 100. PAN – AAHCS 1882 L Vs. The Dy. Commissioner of Income Tax, Circle -6(1)(1), Bengaluru APPELLANT RESPONDENT Assessee by : Shri Tata Krishna, Advocate Revenue by : Shri N Balusamy, JCIT Date of hearing : 09.01.2026 Date of Pronouncement : 09.01.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The assessee by way of this stay application prays for the extension of the stay order which was previously granted vide order dated 25-06-2025 for the stay on the recovery of outstanding demand in SA No. 57/Bang/2024 for 180 days. 2. This Tribunal originally in SA No. 57/Bang/2024, by order dated 23-10-2024, was pleased to grant the stay on the recovery of outstanding demand for captioned assessment year. Such stay vide Printed from counselvise.com SA No.156/Bang/2025 Page 2 of 3 . order dated 25-06-2025 in SA No. 39/Bang/2025 was subsequently extended for another 180 days or till disposal of the appeal by the Tribunal, whichever is earlier. 3. The ld. AR before us submitted that this Tribunal has already found the existence of a prima facie case, balance of convenience and relative hardship and has thought it fit to grant an order of stay. The ld. AR also claimed that the delay in not disposing of the appeal by the Tribunal is not attributable on the part of the Assessee. Accordingly, the ld. AR submitted that the same should be continued in the interest of justice. 4. On the other hand, the Ld. DR before us could not controvert the arguments advanced by the ld. AR of the assessee. 5. We have given very careful consideration to the rival submissions. We are of the view that the existence of all conditions for the grant of stay has already been considered by this Tribunal and at this stage new conditions cannot be imposed. All the relevant parameters for the stay of recovery of outstanding demand have already been tested by the Tribunal when it originally granted an order of stay on an earlier occasion. Moreover, the stay order passed by the Tribunal was not challenged by the Revenue. It is worth noting that the assessee has already complied with the direction issued by the co-ordinate Bench at the time of grant of stay. 5.1 It is also pertinent to note that the case for hearing has already been listed i.e. 24-02-2026. Accordingly, there is no need to give a fresh Printed from counselvise.com SA No.156/Bang/2025 Page 3 of 3 . date of the hearing. However, the assessee shall not seek any adjournment on the date of the hearing without just cause, otherwise the bench hearing the case shall be its liberty to revoke the stay order. 5.2 For the reasons given above, we direct that there shall be an order of stay on the recovery of outstanding demand for 180 days or till the disposal of the appeal whichever is earlier. The fresh stay petition filed by the assessee is accordingly allowed. 6. In the result, the Stay Application filed by assessee is allowed in terms of above. Order pronounced in court on 9th day of January, 2026 Sd/- Sd/- (KESHAV DUBEY) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 9th January, 2026 / vms / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore Printed from counselvise.com "