TOLL GLOBAL FORWARDING (INDIA) PRIVATE LIMITED,GURGAON V. ACIT, NEW DELHI

SA 591/DEL/2025

AI Insights

Toll Global Forwarding (India) Private Ltd. filed a stay application seeking to halt the recovery of an outstanding demand for the Assessment Year 2022-23. The primary contention in the related appeal was the challenge to the final assessment order by the Assessing Officer, which was claimed to be barred by limitation, referencing a decision by the Honble High Court of Madras in CIT Vs. Roca Bathroom Products Pvt. Ltd. However, the operation of this order was stayed by the Honble Supreme Court, making the matter subjudice. The Tribunal noted that the appeal was being adjourned at the request of the Revenue and directed the Revenue to ensure no recovery actions were taken until the appeal was resolved. Following this, the Assessing Officer provided an undertaking to this effect, leading to the dismissal of the stay application as infructuous.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827577 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2022-2023
• Appeal Filed On: 25-11-2025
• 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: VIKRAM SINGH SHARMA
• Assessee Lawyers: NISHANT VASHISTHA
• Keywords: Application of stay
• Section: 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SA No.591/Del/2025 (in ITA No.43/Del/2025) (Assessment Year : 2022-23) Toll Global Forwarding (India) Private Ltd., vs. Addl./Joint/Deputy/ Unit No.604, Signature Tower, Assistant CIT/ITO Gurgaon – 122 001 (Haryana). NFAC, Delhi. (PAN : AACCD1028Q) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY: Shri Nishant Vashistha, Advocate REVENUE BY : Shri Vikram Singh Sharma, Sr. DR Date of Hearing : 09.01.2026 Date of Order : 09.01.2026 O R D E R PER S.RIFAUR RAHMAN, AM: 1. Applicant/Assessee, Toll Global Forwarding (India) Private Ltd. (hereinafter referred to as ‘the assessee’) filed the present stay application for stay of recovery of outstanding demand for the AY 2022--23. 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 Printed from counselvise.com 2 SA No.591/Del/2025 adjourned from time to time at the request of the Revenue, we have directed the Revenue to 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 17.12.2025 furnished by the Assessing Officer which reads as under: Printed from counselvise.com 3 SA No.591/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 2022-23 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 9th day of January, 2026. Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09.01.2026 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 "