SUZUKI MOTORCYCLE INDIA PVT LTD,NEW DELHI V. DCIT , CIRCLE -22(2), NEW DELHI

SA 575/DEL/2025

AI Insights

The case involves Suzuki Motorcycles India P. Ltd., which filed a Stay Application seeking an extension on the recovery of an outstanding demand for the Assessment Year 2021-22. Initially, a stay was granted for 180 days, and due to ongoing legal proceedings concerning the validity of the assessment order on the grounds of limitation, the stay was extended. The Tribunal's decision to extend the stay was influenced by the pending decision of the Honle Supreme Court on a related issue, which had led to repeated adjournments and a sine die adjournment of the appeal by the Tribunal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827575 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2021-2022
• Appeal Filed On: 06-11-2025
• Other Referred Cases: CIT vs. M/s. Roca Bathroom Products P. Ltd.
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

" आयकर अपीलीय अधिकरण धिल्ली पीठ “एच”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्रीमती रेनू जौहरी, लेखाकार सिस्य क े समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER SA No. 575/Del/2025 (Arising out of ITA No. 5439/Del/2024, A.Y 2021-22) Suzuki Motorcycles India P. Ltd., IInd Floor, Plot No. 1, Nelson Mandela Road, Vasant Kunj, New Delhi 110070 New Delhi PAN: AAACI-5832-P ...... आवेदक/Applicant बनाम Vs. Deputy Commissioner of Income Tax, Circle-22(2), New Delhi ..... प्रधतिािी/Respondent आवेदक/Applicant by : Ms. Mansha Bhalla, Chartered Accountant प्रधतिािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुनिाई की धतधि/ Date of hearing : 09/01/2026 घोषणा की धतधि/ Date of pronouncement : 09/01/2026 आिेश/ORDER PER VIKAS AWASTHY, JM: This application has been filed by the applicant/assessee seeking extension of stay on the recovery of outstanding demand for Assessment Year 2021-22. 2. The benefit of stay was allowed to the assessee in SA No. 4/Del/2025 vide order dated 02.05.2025 for a period of 180 days. One of the ground raised by the assessee in appeal is assailing validity of the assessment order on the ground of limitation. The said ground emanates from the decision rendered in the case of CIT vs. M/s. Roca Bathroom Printed from counselvise.com 2 SA No.247/DEL/2025 Products P. Ltd. 140 taxmann.com 304 (Mad.). Since, the said issue is now sub-judice before the Hon’ble Supreme Court of India, the Department was seeking repeated adjournments. Therefore, the appeal could not be taken up for hearing. The Tribunal vide order dated 13.08.2025 adjourned the appeal sine die. 3. In the back drop of above facts, the Assessing Officer (AO) was directed by the Tribunal vide zimni order dated 14.11.2025 to furnish undertaking that no proceedings for recovery of outstanding demand for the impugned assessment year shall be undertaken till the time matter is sub-judice before the Hon’ble Supreme Court of India. Consequent therto, the AO has passed the following order on 09.12.2025:- Printed from counselvise.com 3 SA No.247/DEL/2025 4. The present Stay Application of the assessee is disposed of in light of the stay order passed by the AO. Order pronounced in the open court on Friday the 09th day of January, 2026. Sd/- Sd/- (RENU JAUHRI) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्यायिक सदस्य/JUDICIAL MEMBER धिल्ली / Delhi, धिनांक/Dated 09/01/2026 NV/- प्रतितिति अग्रेतििCopy of the Order forwarded to : 1. अपीलािी/The Appellant , 2. प्रधतिािी/ The Respondent. 3. The PCIT/CIT(A) 4. धिभागीय प्रधतधनधि, आय.अपी.अधि., यदल्ली /DR, ITAT, धिल्ली 5. गार्ड फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "