SUBRIA SIX LTD,DELHI V. ACIT,INT.TAX, CIRCLE-3(1)(2), DELHI

SA 457/DEL/2025

AI Insights

The case involves multiple stay applications filed by various entities against the Assistant Commissioner of Income Tax, International Taxation, Delhi, concerning the assessment year 2022-23. The applications sought to extend the stay previously granted by the Tribunal. The Tribunal noted that the appeals were delayed not due to the assessee and decided to extend the stay for another 180 days or until the appeals were disposed of. The hearing and pronouncement of the order took place on the same day, 29th August 2025.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 825127 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 29-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2022-2023
• Appeal Filed On: 26-08-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKASH SINGH SHARMA
• Assessee Lawyers: SACHIT JOLLY
• Keywords: Application of stay
• Section: 6; 2

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER SA No. 453/Del/2025 (In ITA No.1202/Del/2025 (Assessment Year: 2022-23) M/s. Subriya Two Ltd, Delhi Vs. ACIT, International Taxation, Delhi (Appellant) (Respondent) PAN:ABCS4861G SA No. 454/Del/2025 (In ITA No.1073/Del/2025 (Assessment Year: 2022-23) M/s. Subriya Three Ltd, Delhi Vs. ACIT, International Taxation, Delhi (Appellant) (Respondent) PAN:ABCS4856D SA No. 455/Del/2025 (In ITA No.1072/Del/2025 (Assessment Year: 2022-23) M/s. Subriya Four Ltd, Delhi Vs. ACIT, International Taxation, Delhi (Appellant) (Respondent) PAN:ABFCS4857C SA No. 456/Del/2025 (In ITA No.1071/Del/2025 (Assessment Year: 2022-23) M/s. Subriya Five Ltd, Delhi Vs. ACIT, International Taxation, Delhi (Appellant) (Respondent) PAN:ABFCS4860H Printed from counselvise.com Page | 2 SA No. 457/Del/2025 (In ITA No.1161/Del/2025 (Assessment Year: 2022-23) M/s. Subriya Six Ltd, Delhi Vs. ACIT, International Taxation, Delhi (Appellant) (Respondent) PAN:ABFCS4858P SA No. 459/Del/2025 (In ITA No.1201/Del/2025 (Assessment Year: 2022-23) Awas 2908 LLC, Ireland Vs. DCIT, International Taxation Circle-1(1)(1), Delhi (Appellant) (Respondent) PAN:AATCA5015D SA No. 460/Del/2025 (In ITA No.1275/Del/2025 (Assessment Year: 2022-23) Awas Aviation Leasing (4294) Ltd, Ireland Vs. DCIT, International Taxation Circle-1(1)(1), Delhi (Appellant) (Respondent) PAN:AATCA4988M SA No. 461/Del/2025 (In ITA No.1276/Del/2025 (Assessment Year: 2022-23) Awas Aviation Leasing (4433) Ltd, Ireland Vs. DCIT, International Taxation Circle-1(1)(1), Delhi (Appellant) (Respondent) PAN:AATCA4983A SA No. 462/Del/2025 (In ITA No.1286/Del/2025 (Assessment Year: 2022-23) Awas 5158 Ireland Ltd, Ireland Vs. DCIT, International Taxation Circle-1(1)(1), Delhi Printed from counselvise.com Page | 3 (Appellant) (Respondent) PAN: AATCA5018Q SA No. 463/Del/2025 (In ITA No.1295/Del/2025 (Assessment Year: 2022-23) Awas 3 Ireland Ltd, Ireland Vs. DCIT, International Taxation Circle-1(1)(1), Delhi (Appellant) (Respondent) PAN: AAWCA4224D SA No. 464/Del/2025 (In ITA No.1296/Del/2025 (Assessment Year: 2022-23) Awas 4 Ireland Ltd, Ireland Vs. DCIT, International Taxation Circle-1(1)(1), Delhi (Appellant) (Respondent) PAN: AAWCA4223E SA No. 465/Del/2025 (In ITA No.1291/Del/2025 (Assessment Year: 2022-23) Berach Aviation Leasing Ltd, Ireland Vs. ACIT, International Circle-1(1)(2), Delhi (Appellant) (Respondent) PAN: AAJCB4604F SA No. 466/Del/2025 (In ITA No.1271 /Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 101 Co Ltd, Ireland Vs. ACIT, International Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAHCG8986F Printed from counselvise.com Page | 4 SA No. 467/Del/2025 (In ITA No.1273/Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1201 Co, Ltd, Ireland Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG3574G SA No. 468/Del/2025 (In ITA No.1272 /Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1301 Co, Ltd, Ireland Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG8297l SA No. 469/Del/2025 (In ITA No.1274/Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1205 Co Ltd, Ireland Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG8295J SA No. 470/Del/2025 (In ITA No.1159/Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1901 Co, Ltd, Delhi Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG8299E SA No. 471/Del/2025 (In ITA No.1204/Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1902 Co, Ltd, Delhi Vs. ACIT, International Taxation Circle-1(3)(1), Printed from counselvise.com Page | 5 Delhi (Appellant) (Respondent) PAN: AAICG8296M SA No. 472/Del/2025 (In ITA No.1205/Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1903 Co, Ltd, Delhi Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAJCG6060E SA No. 473/Del/2025 (In ITA No.1206/Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1904 Co, Ltd, Delhi Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG8303K SA No. 474/Del/2025 (In ITA No.1207/Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1905 Co, Ltd, Delhi Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG8302J SA No. 475/Del/2025 (In ITA No.1208/Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1906 Co, Ltd, Delhi Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG8301M Printed from counselvise.com Page | 6 SA No. 476/Del/2025 (In ITA No.1209/Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1907 Co, Ltd, Delhi Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG8300L SA No. 477/Del/2025 (In ITA No.1210 /Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1908 Co, Ltd, Delhi Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG8298F SA No. 478/Del/2025 (In ITA No.1211/Del/2025 (Assessment Year: 2022-23) GY Aviation Lease 1909 Co, Ltd, Delhi Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAJCG6087H SA No. 479/Del/2025 (In ITA No.1289/Del/2025 (Assessment Year: 2022-23) Gandak Aviation Leasing Ltd, Ireland Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG8528L Printed from counselvise.com Page | 7 SA No. 480/Del/2025 (In ITA No.1288/Del/2025 (Assessment Year: 2022-23) Ravi Aviation Leasing Ltd, Ireland Vs. ACIT, International Taxation Circle-3(1)(1), Delhi (Appellant) (Respondent) PAN: AAKCR8052N SA No. 481/Del/2025 (In ITA No.1293/Del/2025 (Assessment Year: 2022-23) Sota Aviation Leasing Ltd, Ireland Vs. ACIT, International Taxation Circle-3(1)(1), Delhi (Appellant) (Respondent) PAN: ABFCS4862F SA No. 482/Del/2025 (In ITA No.1292 /Del/2025 (Assessment Year: 2022-23) DAE 8 Ireland Ltd, Ireland Vs. ACIT, International Taxation Circle-1(2)(2), Delhi (Appellant) (Respondent) PAN: AAJCD0298H SA No. 483/Del/2025 (In ITA No.1158 /Del/2025 (Assessment Year: 2022-23) DAE 9 Ireland Ltd, Ireland Vs. ACIT, International Taxation Circle-1(2)(2), Delhi (Appellant) (Respondent) PAN: AAJCD0296K SA No. 484/Del/2025 (In ITA No.1290 /Del/2025 (Assessment Year: 2022-23) Gilead Aviation Ireland 1 Ltd, Ireland Vs. ACIT, International Taxation Circle-1(3)(1), Delhi Printed from counselvise.com Page | 8 (Appellant) (Respondent) PAN: AAJCG4985A SA No. 485/Del/2025 (In ITA No.1351 /Del/2025 (Assessment Year: 2022-23) The Milestone Aviation Asset Holding Group No. 25 Ltd, Ireland Vs. ACIT, International Taxation Circle-3(1)(1), Delhi (Appellant) (Respondent) PAN: SA No. 486/Del/2025 (In ITA No.1350/Del/2025 (Assessment Year: 2022-23) Vertical Aviation ltd, Ireland Vs. ACIT, International Taxation Circle-3(1)(1), Delhi (Appellant) (Respondent) PAN: AAFCV8726N SA No. 487/Del/2025 (In ITA No.1027 /Del/2025 (Assessment Year: 2022-23) Hoohly Aviation Leasing ltd, Ireland Vs. ACIT, International Taxation Circle-2(1)(1), Delhi (Appellant) (Respondent) PAN: AAFCH6609C SA No. 488/Del/2025 (In ITA No.1270/Del/2025 (Assessment Year: 2022-23) White Oak Aviation (AOE2) Ltd, Ireland Vs. ACIT, International Taxation Circle-3(1)(1), Delhi (Appellant) (Respondent) PAN: AADCW0290N Printed from counselvise.com Page | 9 SA No. 493/Del/2025 (In ITA No.1198/Del/2025 (Assessment Year: 2022-23) Lunar Aircraft Trading Company 7, Delhi Vs. ACIT, International Taxation Circle-2(2)(1), Delhi (Appellant) (Respondent) PAN: AAFCL1871J SA No. 494/Del/2025 (In ITA No.1199/Del/2025 (Assessment Year: 2022-23) Lunar Aircraft Trading Company 10, Delhi Vs. ACIT, International Taxation Circle-2(2)(1), Delhi (Appellant) (Respondent) PAN: AAFCL1872M SA No. 495/Del/2025 (In ITA No.1157/Del/2025 (Assessment Year: 2022-23) Mahi Aviation Leasing ltd, Delhi Vs. ACIT, International Taxation Circle-2(1)(1), Delhi (Appellant) (Respondent) PAN: AAOCM3126A SA No. 496/Del/2025 (In ITA No.1156/Del/2025 (Assessment Year: 2022-23) Padma Aviation Leasing ltd, Delhi Vs. ACIT, International Taxation Circle-2(2)(2), Delhi (Appellant) (Respondent) PAN: AALCP7901M SA No. 492/Del/2025 (In ITA No.994/Del/2025 (Assessment Year: 2022-23) Kosi Aviation leasing Ltd, New Delhi Vs. ACIT, International Taxation Circle-2(1)(2), Delhi Printed from counselvise.com Page | 10 (Appellant) (Respondent) PAN: AAICK6199B SA No. 491/Del/2025 (In ITA No.1070/Del/2025 (Assessment Year: 2022-23) Luni Aviation Leasing Ltd, New Delhi Vs. ACIT, International Taxation Circle-2(2)(1), Delhi (Appellant) (Respondent) PAN: AAECL5180H SA No. 490/Del/2025 (In ITA No.1203/Del/2025 (Assessment Year: 2022-23) Aptree Aviation Trading 2 Co, Ltd, Ireland Vs. ACIT, International Taxation Circle-1(1)(1), Delhi (Appellant) (Respondent) PAN: AATCA6036A SA No. 489/Del/2025 (In ITA No.1294/Del/2025 (Assessment Year: 2022-23) GAL MSN 4535 & 4954, Ireland Vs. ACIT, International Taxation Circle-1(3)(1), Delhi (Appellant) (Respondent) PAN: AAICG8529M SA No. 458/Del/2025 (In ITA No.1160/Del/2025 (Assessment Year: 2022-23) Ahar Aviation Leasing Ltd, Delhi Vs. ACIT, International Taxation Circle-1(1)(1), Delhi (Appellant) (Respondent) PAN: AAUCA7980 Assessee by : Shri Sachit Jolly, Sr. Adv Viyusti Rawat, Adv Printed from counselvise.com Page | 11 Shri Devansh Jain, Adv Sohun Dua, Adv Abhyudaya Shankar Bajpai, Adv Revenue by: Shri Vikash Singh Sharma, Sr. DR Date of Hearing 29/08/2025 Date of pronouncement 29/08/2025 O R D E R PER M. BALAGANESH, A. M.: 1. By virtue of these stay applications, the assessee seek to extend the stay already granted by this Tribunal on 07.03.2025 followed by corrigendum dated 12.03.2025. On last 2 occasions, when the main appeals were listed, the matters got adjourned at the behest of the revenue. Now these matters are listed for hearing on 10.09.2025. The ld AR stated that though limitation issue of Roca Bathroom has been raised by the assessee as a ground, the same is not pressed by the assessee. He submitted that on 10.09.2025, the matters could be proceeded with. Since, no conditions were imposed by this Tribunal while granting stay originally for a period of 180 days and delay in disposal of the appeals could not be attributable to the assessee, we are inclined to extend the stay for a period of 180 days from the date of this order or till the disposal of the appeals, whichever is earlier. 2. In the result, the stay applications of the assessee are allowed. Order pronounced in the open court on 29/08/2025. -Sd/- -Sd/- (ANUBHAV SHARMA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29/08/2025 A K Keot Copy forwarded to Printed from counselvise.com Page | 12 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "