VERIZON COMMUNICATIONS INDIA PVT. LTD.,NEW DELHI V. ADDLCIT, NEW DELHI

SA 517/DEL/2025

AI Insights

The case involves Honda Motor Co. Ltd., the applicant, seeking an extension of the stay on an outstanding demand under Rule 35A of the ITAT Rules, 1963. The Tribunal had previously granted a stay on 21.03.2025, which was set to expire. The assessee's counsel argued that all conditions of the stay had been met and that the delay in proceedings was not attributable to the assessee. The Tribunal, after considering the submissions and the compliance with the conditions of the previous stay, decided to extend the stay for another 180 days or until the appeal is disposed of, whichever comes first.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792686 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 03-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2012-2013
• Appeal Filed On: 12-09-2025
• Laws Referred To: Rule 35A of the ITAT Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHARAM VEER SINHA
• Assessee Lawyers: AJAY VOHRA
• Keywords: Application of stay; Extension of stay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER SA No.517/Del/2025 (in ITA No.442/Del/2017) (Assessment Year : 2012-13) Verizon Communications India Pvt. Ltd., vs. The Addl.CIT, Unit No.305, 3rd Floor, Aerocity, Special Range 9, Asset No.7, Worldmark – 3, New Delhi. Indira Gandhi International Airport, New Delhi. (PAN : AAACW3738L) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY: Shri Ajay Vohra, Sr. Advocate Shri Alok Kr. Sinha, CA Shri Devashish Poddar, CA Ms. Nupur Jindal, CA Ms. Hemlata, CA REVENUE BY : Shri Dharam Veer Sinha, CIT DR Date of Hearing : 03.12.2025 Date of Order : 03.12.2025 O R D E R PER S.RIFAUR RAHMAN, AM: Printed from counselvise.com 2 1. Applicant/Assessee, Honda Motor Co. Ltd. (hereinafter referred to as ‘the assessee’) filed the present stay application seeking extension of stay of outstanding demand under Rule 35A of the ITAT Rules, 1963. 2. Heard and perused the record. 3. The ld. Counsel for the assessee submitted that vide order dated 21.03.2025, the Tribunal had stayed the demand on certain conditions which stand complied with and remain unchanged. He submitted that the stay order is further extended with interim protection upto 03.12.2025 from time to time. Accordingly, he submitted that by the present stay application, he is praying for extension of stay. He submitted that thereafter, appeal was listed several times and pleaded that the cause of delay is not attributable to the assessee. 4. In the light of the aforesaid facts and circumstances, the stay application filed by the assessee is allowed and stay is extended for a period of 180 days or till the disposal of appeal, whichever is earlier. 5. In the result, the stay application is allowed. Order pronounced in the open court on this 3rd day of December, 2025 after the conclusion of the hearing. Sd/- sd/- (ANUBHAV SHARMA) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08.12.2025 TS Printed from counselvise.com 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "