SUZUKI MOTORCYCLE INDIA PRIVATE LIMITED,DELHI V. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

SA 214/DEL/2025

AI Insights

The case involves Suzuki Motorcycle India Private Limited, which filed a stay application (SA no. 214/Del/2025) arising out of an earlier Income Tax Appeal (ITA no. 4067/Del/2024) for the assessment year 2020-21. The application sought an extension of the stay on the recovery of an outstanding demand of INR 2,14,30,071. The Tribunal had previously granted a stay on recovery, conditional upon the deposit of 20% of the demand, which the assessee complied with. The Tribunal considered the application based on the compliance with the stay conditions and the lack of any change in circumstances since the original stay was granted.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 30519 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2020-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Assessee Lawyers: NEERAJ JAIN; MANSA BHALLA
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

"1 SA no. 214/Del/2025 Arising Out of ITA No.4067/Del/2024 Suzuki Motorcycle India Private Limited Assessment Year:2020-21 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER SA no. 214/Del/2025 (Arising Out of ITA no. 4067/Del/2024) Assessment Year.: 2020-21 Suzuki Motorcycle India P. Ltd., 2nd Floor, Plot no. 1, Nelson Mandela Road, Vasant Kunj, Delhi-110070. v. Assessment unit, Income Tax Department, National Faceless Assessment Centre, New Delhi PAN No: AAACI5832 P APPLICANT RESPONDENT Assesseeby : Shri Neeraj Jain, Adv,Ms. Mansa Bhalla, CA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 28.03.2025 Date of Pronouncement : 28.03.2025 ORDER PER RAMIT KOCHAR, AM: This stay application in SA nos. 214/Del/2025, arising out of ITA no. 4067/Del/2024 pertaining to assessment year 2020-21, hasbeen filed by the assessee, seeking extension of stay on recovery of outstanding demand. 2 SA no. 214/Del/2025 Arising Out of ITA No.4067/Del/2024 Suzuki Motorcycle India Private Limited Assessment Year:2020-21 2. We have heard Shri Neeraj Jain, Advocate, appearing for the assessee and Shri Om Parkash, Senior DR. It was submitted by the learned Counsel appearing for the assessee that earlier the Tribunal had granted stay on recovery of outstanding demand vide order dated 27.09.2024 in SA no. 366/Del/2024. It was submitted that the conditions of stay have been duly met by the assessee,and an amount of Rs.42,86,096/-, being 20% of the demand of Rs. 2,14,30,071/- as directed by the Tribunalhas been duly deposited by the assessee with Government Treasury. The copy of the challan of Rs. 42,86,096/- is placed on record in file by the assessee( Challan No. 04162 dated 22.10.204 , ICICI Bank(CIN 24102200015115ICIC). It was prayed that the assessee be granted extension of stay on the similar terms and conditions as was granted vide earlier stay order dated 27.09.2024 as the fact position remained the same, and the assessee has duly complied with the stay order of the Tribunal. It was submitted by ld. Counsel for the assesseethat after the grant of stay on 27.09.2024 ,the matter came up for hearing on 16.01.2025 when the Bench adjourned the matter to 29.05.2025. The appeal involves limitation ground and is listed for hearing on 29.05.2025. It is also stated by ld. Counsel for the assessee 3 SA no. 214/Del/2025 Arising Out of ITA No.4067/Del/2024 Suzuki Motorcycle India Private Limited Assessment Year:2020-21 that there is no material change in facts and circumstances of the case since the stay on recovery of outstanding demand was granted by the Division Bench vide orders dated 27.09.2024. It was also submitted that the delay in adjudication of the corresponding appeals before the Tribunal is not attributable to the assessee, and prayer was made to extend the stay for a further period of 180 days or disposal of corresponding appeal , whichever is earlier. 3. Learned Sr. DR could not controvert the aforesaid factual position, and could not bring on record any material and relevant fact which could indicate that there is change in facts and circumstances surrounding these appeals since stay was granted by the Division Bench, and also that delay in adjudication of these appeals by the Tribunal could be attributed to the assessee. 4. After hearing both the parties and in view of the aforesaid factual position ,we observe that there is no material change in the facts and circumstances on which the stay was originally granted by the Tribunal to the assessee, and further no fault could be attributable to the assessee for non-disposal of the appeal by the Tribunal. Therefore, we are inclined to grant extension of stay on recovery of outstanding demand for the 4 SA no. 214/Del/2025 Arising Out of ITA No.4067/Del/2024 Suzuki Motorcycle India Private Limited Assessment Year:2020-21 impugned assessment year 2020-21 for a further period of 180 days or tillthe disposal of corresponding appeal, whichever is earlier, on the same terms and conditions on which the stay on recovery of outstanding demand was granted earlier by the Bench. We have also noted that the assessee duly deposited the pre-condition amount for grant of stay on recovery of outstanding demand, and challan is placed on record by the assessee. Needless to say that the assessee will co-operate in the early adjudication of appeal and shall not seek any un-necessary adjournments. We order accordingly. 5. Stay application in SA no. 214/Del/2025 arising out of ITA No. 4067/Del/20024 for assessment year 2020-21stands allowed accordingly, in the manner as indicated above. Order pronounced in the open court on 28th March, 2025. Sd/- Sd/- (SUDHIR KUMAR) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 02/04/2025. *MPV* Copy forwarded to: 5 SA no. 214/Del/2025 Arising Out of ITA No.4067/Del/2024 Suzuki Motorcycle India Private Limited Assessment Year:2020-21 1. Appellant 2. Respondent 3. CIT 4. DRP 5. DR 6. Guard File Asst. Registrar, ITAT, New Delhi "