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

SA 529/DEL/2025

AI Insights

Suzuki Motorcycle India P. Ltd. filed a stay application seeking to halt the recovery of an outstanding demand for the Assessment Year 2020-21. The primary contention in the related appeal was the challenge to the final assessment order by the Assessing Officer, which was argued to be barred by limitation, referencing a decision by the Hon5ble High Court of Madras in CIT Vs. Roca Bathroom Products Pvt. Ltd. However, the operation of this order was stayed by the Hon5ble Supreme Court, making the matter subjudice. The Tribunal, noting the ongoing legal proceedings and the adjournments requested by the Revenue, directed the Revenue to obtain an undertaking from the Assessing Officer to refrain from any recovery actions until the Tribunal's decision on the appeal. Following this, the Assessing Officer provided such an undertaking, leading to the dismissal of the stay application as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791714 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2020-2021
• Appeal Filed On: 23-09-2025
• Other Referred Cases: CIT Vs. Roca Bathroom Products Pvt. Ltd.
• Laws Referred To: CIT Vs. Roca Bathroom Products Pvt. Ltd. (2022) (455 ITR 537)
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: MANSA BHALLA
• Keywords: Application of stay
• Section: 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SA No.529/Del/2025 (in ITA No.4067/Del/2024) (Assessment Year : 2020-21) Suzuki Motorcycle India P. Ltd., vs. Assessment Unit, 2nd Floor, Plot No.1, New Delhi. 1, Nelson Mandela Road, Vasant Kunj, Delhi – 110 070. (PAN : AAACI5832P) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY: Ms. Mansa Bhalla, CA REVENUE BY : Shri Ankush Kalra, Sr. DR Date of Hearing : 12.12.2025 Date of Order : 12.12.2025 O R D E R PER S.RIFAUR RAHMAN, AM: 1. Applicant/Assessee, Suzuki Motorcycle India P. Ltd. (hereinafter referred to as ‘the assessee’) filed the present stay application for stay of recovery of outstanding demand for the AY 2020-21. We observed that the assessee has raised a substantial ground in this appeal challenging final assessment order passed by the Assessing Officer on the ground that the same is barred by limitation as held by the Hon’ble High Court of Madras in the case of CIT Vs. Roca Bathroom Products Pvt. Ltd. (2022) (455 ITR 537). We also observed that the operation of order of the Hon’ble High Court of Madras has been stayed by the Hon’ble Supreme Court and the matter is subjudice. Since the limitation issue is involved in the corresponding appeal to the said petition before us and the appeal is getting adjourned from time to time at the request of the Revenue, we have directed the Revenue to Printed from counselvise.com 2 SA No.529/Del/2025 get an undertaking from the Assessing Officer not to resort to any recovery measures with regard to outstanding demand for this year. 2. The Ld. DR placed letter dated 20.11.2025 furnished by the Assessing Officer which reads as under: Printed from counselvise.com 3 SA No.529/Del/2025 3. In view of the above undertaking given by the Assessing Officer that he will not take any recovery action against the assessee for the AY 2020-21 until the disposal of appeal by the Tribunal, this stay application filed by the Assessee is treated as infructuous. 4. In the result, stay application is dismissed as infructuous. Order pronounced in the open court on this 12th day of December, 2025. Sd/- sd/- (CHALLA NAGENDRA PRASAD) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 12.12.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com 4 SA No.529/Del/2025 Printed from counselvise.com "