T T STEEL SERVICES INDIA PRIVATE LIMITED,RAMANAGAR V. DCIT, CIRCLE-7(1)(1), BENGALURU

SA 108/BANG/2025

AI Insights

The case involves M/s. TT Steel Service India Pvt. Ltd., the appellant, seeking an extension of stay on the grounds that the main appeal could not be disposed of due to a pending issue before the Hon'ble Supreme Court, specifically related to the CIT vs. Roca Bathroom Products (P.) Ltd. case. The assessee had previously paid more than 20% of the demand, which led to the initial stay. The Tribunal, after considering the circumstances and the compliance of the assessee, decided to extend the stay for an additional six months.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773228 (ITAT-BANGALORE)
• Duration Of Justice: 14 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2021-2022
• Appeal Filed On: 11-09-2025
• Other Referred Cases: CIT vs. Roca Bathroom Products (P.) Ltd.
• Laws Referred To: CIT vs. Roca Bathroom Products (P.) Ltd. [2021] 127 taxmann.com 332 (Madras)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N. BALUSAMY
• Assessee Lawyers: SATWIK NADGIR
• Keywords: Application of stay; Extension of stay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER S.P. Nos. 107 & 108/Bang/2025 (in ITA No. 1741 & IT(TP)A No. 2599/Bang/2024) Assessment Years : 2020-21 & 2021-22 M/s. TT Steel Service India Pvt. Ltd., Plot No. 33 & 34, Building No. 1, Bidadi Industrial Area, Ramanagara Taluk & Dist., Bidadi – 562 109. PAN: AAFCT0414M Vs. The Deputy Commissioner of Income Tax, Circle – 7(1)(1), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Satwik Nadgir, CA Revenue by : Shri N. Balusamy, JCIT – DR Date of Hearing : 19-09-2025 Date of Pronouncement : 25-09-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER These are the stay applications filed by the assessee in which they sought to extend the original stay granted in S.P. Nos. 5 & 6/Bang/2025 in ITA No. 1741 & IT(TP)A No. 2599/Bang/2024 on 11/02/2025. 2. At the time of hearing, the Ld.AR submitted that the assessee had paid more than 20% of the demand and based on the said submissions, this Tribunal had granted a stay for the period of six months from the date of Printed from counselvise.com Page 2 of 3 S.P. Nos. 107 & 108/Bang/2025 (in ITA No. 1741 & IT(TP)A No. 2599/Bang/2024) that order or till the disposal of the appeal whichever is earlier. The Ld.AR further submitted that the assessee is ready to dispose of the main appeal but the Revenue, by way of a written request, sought for time since one of the issue involved in this appeal is about the CIT vs. Roca Bathroom Products (P.) Ltd. reported in [2021] 127 taxmann.com 332 (Madras) issue which is pending before the Hon’ble Supreme Court and therefore the non- disposal of the appeal could not be attributable to the assessee and prayed for the extension of stay. 3. We have also perused the documents and found that initially this Tribunal had granted a stay on satisfying itself that the assessee had deposited more than 20% of the demand. We have also perused the order sheet and found that the appeal could not be heard since the Ld.DR had filed adjournment applications on the ground that one of the issue to be decided is Roca Bathroom Products (P.) Ltd. which is pending before the Hon’ble Supreme Court. Therefore, we are satisfied that the non-disposal of the appeal is not because of the assessee but because of the reason that the issue is pending before the Hon’ble Supreme Court, as stated by the Revenue. In such circumstances, we are inclined to extend the stay for a further period of six months from today or till the disposal of the appeal whichever is earlier. 4. In the result, both the present stay petitions filed by the assessee for the extension of stay are allowed. Order pronounced in the open court on 25th September, 2025. Sd/- Sd/- (PRASHANT MAHARISHI) (SOUNDARARAJAN K.) Vice – President Judicial Member Bangalore, Dated, the 25th September, 2025. /MS / Printed from counselvise.com Page 3 of 3 S.P. Nos. 107 & 108/Bang/2025 (in ITA No. 1741 & IT(TP)A No. 2599/Bang/2024) Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order Assistant Registrar, ITAT, Bangalore Printed from counselvise.com "