SREE LAKSHMI GAYATRI HOSPITALS PRIVATE LIMITED,HYDERABAD V. DCIT., CIRCLE-3(1), HYDERABAD

SA 35/HYD/2025

AI Insights

The case involves Sree Lakshmi Gayatri Hospitals Private Limited, which filed a stay application against an outstanding tax demand of Rs. 35,26,22,782. The demand was part of a larger assessment of Rs. 40,89,26,520, of which the hospital had already paid Rs. 5,63,03,740. The hospital argued that due to business closure and liquidity issues, it could not pay the remaining amount. The Revenue did not oppose the stay but agreed to an expedited hearing. The Tribunal decided to stay the enforcement of the demand until the appeal hearing, scheduled for December 15, 2025.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792317 (ITAT-HYDERABAD)
• Duration Of Justice: 13 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 03-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2018-2019
• Appeal Filed On: 20-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

"आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER SA.No.35/Hyd/2025 Arising out of ITA.No.1046/Hyd/2025 (Assessment Year 2018-2019) Sree Lakshmi Gayatri Hospitals Private Limited, Hyderabad. PAN : AAPCS9547L Vs. The Deputy Commissioner of Income Tax, Circle 3(1), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri S. Rama Rao, Advocate राजस्व का प्रतततितित्व/ Department Represented by : Dr. Sachin Kumar, Sr. A.R. (Appeared through hybrid mode) सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 28.11.2025 घोषणा की तारीख/ Date of Pronouncement : 03.12.2025 O R D E R PER MANJUNATHA G., A.M : By this stay application, the assessee seeks for stay of collection of outstanding demand of Rs.35,26,22,782/-. Printed from counselvise.com 2 S.A.No.35/Hyd/2025 Sree Lakshmi Gayatri Hospitals Private Limited 2. The learned counsel for the assessee Shri S. Rama Rao, Advocate, referring to the application filed in support of the stay application submitted that, the A.O. has raised huge demand of Rs. 40,89,26,520/-, out of which the assessee has already paid Rs. 5,63,03,740/- by way of payment and refund adjustment due to subsequent years. The balance amount cannot be paid due to closure of business and liquidity issues. Further, the appeal filed before the Tribunal will come up for hearing on 15.12.2025. Therefore, he submitted that, the balance outstanding demand may be stayed till disposal of the appeal by the Tribunal, or an earlier hearing may be granted to the assessee to argue the appeal. For which the Ld. Senior A.R. for the Revenue, Dr. Sachin Kumar, fairly agreed that, since the appellate order before the Ld. CIT(A) is ex parte, the matter may be heard on merits and till the next date of hearing, he will inform the A.O. for not enforcing the outstanding demand. 3. We have heard both parties and considered the relevant contents of the petition filed by the assessee for seeking stay of outstanding demand of Rs.35,26,22,782/-. Upon considering Printed from counselvise.com 3 S.A.No.35/Hyd/2025 Sree Lakshmi Gayatri Hospitals Private Limited relevant facts and the fact that, the matter was already posted for hearing on 15.12.2025, and also considering the fact that, the assessee could not pay the statutory demand to be paid for granting stay of outstanding demand, the stay application filed by the assessee is disposed of with a direction to the A.O. to not to enforce the outstanding demand till the next date of hearing. We further direct both the sides to argue the appeal on 15.12.2025 without seeking any adjournment. In case, the Revenue seeks adjournment on the next date of hearing, then direction given to the A.O. for not enforcing the demand shall be extended for further period. We further direct the Registry to list the appeal ITA.No.1046/Hyd/2025 of the assessee on 15.12.2025 as SREH case. Since, the date is announced in the open Court, no separate notice of hearing will go to the parties. With these observations, the stay application filed by the assessee is disposed of. Printed from counselvise.com 4 S.A.No.35/Hyd/2025 Sree Lakshmi Gayatri Hospitals Private Limited 4. In the result, the stay application filed by the assessee is disposed of. Order pronounced in the Open Court on 3rd December, 2025. Sd/- श्री विजय पाल राि (VIJAY PAL RAO) उपाध्यक्ष /VICE PRESIDENT Sd/- (मंजूनाथ जी) (MANJUNATHA G.) लेखा सदस्य/ACCOUNTANT MEMBER Hyderabad, dated 03.12.2025. TYNM/sps आदेशकी प्रतततिति अग्रेतषत/ Copy of the order forwarded to:- 1. तनर्ााररती/The Assessee : Sree Lakshmi Gayatri Hospitals Pvt. Ltd. 6-3- 1090/C/3/A, Sy.No.8, Raj Bhavan Road, Somajiguda, Hyderabad. 2. राजस्व/ The Revenue : The Deputy Commissioner of Income Tax, Circle – 3(1), Hyderabad. 3. The Principal Commissioner of Income Tax, Hyderabad. 4. तिभागीयप्रतततनतर्, आयकर अिीिीय अतर्करण, हैदराबाद / DR, ITAT, Hyderabad 5. गार्ाफ़ाईि / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Hyderabad Printed from counselvise.com "