WHIRLPOOL OF INDIA LIMITED,GURGAON V. ACIT, CIRCLE-10(1), DELHI

SA 334/DEL/2025

AI Insights

Whirlpool of India Limited filed stay applications (SA No. 334 & 335/Del/2025) seeking an extension on the recovery of outstanding demands for the assessment years 2011-12 and 2018-19. The Tribunal had previously granted stays under specific conditions, which the assessee complied with, including pre-deposits and non-request for adjournments during hearings. The department did not object to the extension of the stay. The Tribunal noted that the issues of limitation related to the pending decision of the Supreme Court, which could affect the outcome of the appeals, were not due to any fault of the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708369 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 18-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Other Referred Cases: CIT v. Roca Bathroom Products Private Limited, 140 taxmann.com 304(Mad.)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Assessee Lawyers: NEERAJ JAIN; MANSHA BHALLA
• Keywords: Application of stay; Extension of stay
• Section: 154; 10; 2

Judgement Text

"1 SA No. 334-335/Del/2025 (In ITA No. 2050 -2051/Del/2022) Whirlpool of India Limited v. ACIT, Circle 10(1), New Delhi A.Y: 2018-19 & 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER SA No. 334-335/Del/2025 (In ITA no. 2050-2051/Del/2022) Assessment Year.: 2018-19 & 2011-12 Whirlpool of India Limited Plot No. 40, Whirlpool House, Sector-44, Gurgaon-122002 Haryana v. ACIT, Circle 10(1) New Delhi PAN No: AAACW1336L APPLICANT RESPONDENT Assessee by : Shri Neeraj Jain, Adv.& Mrs. Mansha Bhalla, AR Revenue by : Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing : 18.07.2025 Date of Pronouncement : 18.07.2025 ORDER PER RAMIT KOCHAR, AM: The assessee has filed these two stay application(s) in SA No. 334 & 335/Del/2025 which have arisen from ITA no. 2050 & 2051/Del/2022 , for assessment year(s) 2018-19 & 2011-12 respectively , seeking extension of stay on recovery of the outstanding demand(s) for both the impugned assessment years. It is the say of the ld. Counsel for the assessee that the Tribunal after considering the entire matrix surrounding the case has originally granted stay on the recovery of outstanding demand vide common order dated 2 SA No. 334-335/Del/2025 (In ITA No. 2050 -2051/Del/2022) Whirlpool of India Limited v. ACIT, Circle 10(1), New Delhi A.Y: 2018-19 & 2011-12 07.11.2022 in SA No(s). 348 & 349/Del/2024 in ITA Nos. 2051 & 2050/Del/2022 , on compliance of the terms and conditions as stipulated in the said common order dated 07.11.2022. The stay on recovery of outstanding demand so granted by the Tribunal has been extended by Tribunal from time to time, the last extension so granted by the Tribunal was vide common order dated 17.01.2025 in SA Nos. 10 & 11/Del/2025. It is the say of ld. counsel for the assessee , Shri Neeraj Jain, Advocate that the terms and conditions stipulated by the Tribunal for grant of stay on recovery of outstanding demand has been duly met. The ld. Counsel for the assessee placed on record copy of computation sheet signed by Mr. Sanjay Dhiman, ACIT(OSD), Range 10, CR Building, New Delhi , wherein refund of Rs. 6,59,29,597/- stood determined for assessment year 2015-16 vide order dated 28.03.2023 passed u/s 154 read with Section 254 of the 1961 Act. It was submitted that out of aforesaid refund due to the assessee for assessment year 2015-16 , the department has adjusted Rs. 3,12,08,274/- vide challan CRN 24010800147910 for assessment year 2011- 12 , wherein refund order bearing number 268535 dated 27.12.2023 drawn on SBI was adjusted against demand for assessment year 2011-12. Similarly, It was submitted that out of aforesaid refund due to the assessee for assessment year 2015-16 , the department has adjusted Rs. 3,40,19,446/- vide challan CRN 24010800145858 for assessment year 2018- 19 , wherein refund order bearing number 268537 dated 27.12.2023 drawn on SBI was adjusted against demand for assessment year 2018-19. He has also placed one more challan of Rs. 9,30,473/- dated 28.03.2024 for deposit of taxes paid for assessment year 2018-19, bearing CIN 24032700222122SBIN(Bank Reference No.CK00AISAUB /BSR Code 0002271 /Challan No. 75070 /SBI) . The said challans/documents are placed on record in file. The copies of the same were handed over by ld. Counsel for the assessee to ld. Sr. DR. It was stated at Bar before the Bench by Mr. Neeraj Jain, Advocate on the strength of aforesaid challans, that the assessee has duly complied with the condition of 3 SA No. 334-335/Del/2025 (In ITA No. 2050 -2051/Del/2022) Whirlpool of India Limited v. ACIT, Circle 10(1), New Delhi A.Y: 2018-19 & 2011-12 pre-deposits as originally imposed by the Tribunal vide common order dated 07.11.2022, for grant of stay on recovery of the outstanding demand for these two assessment years viz. ay(s): 2011-12 and 2018-19. It was also submitted that since the grant of last extension of stay on recovery of outstanding demands by the Tribunal on 17.01.2025, the appeals for these two assessment years came up for hearing before the Bench , and on none of the occasions the assessee sought any adjournment. It was also stated that in both the appeals, the assessee has raised grounds of limitation based on Hon’ble Madras High Court judgment and order in the case of CIT v. Roca Bathroom Products Private Limited , 140 taxmann.com 304(Mad.) which is pending adjudication before Hon’ble Supreme Court . The SLP has now been heard by Hon’ble Supreme Court and judgment/orders are awaited. It was submitted by learned counsel for the assessee that no fault can be attributed to the assessee for delay in disposal of the aforesaid two appeals. Thus, prayers were made to grant extension of stay on recovery of outstanding demand for these two impugned assessment years, on the same terms and conditions as were originally imposed by the Tribunal vide common stay orders dated 07.11.2022 for ay(s): 2011-12 and 2018-19. 2. The ld. SR DR could not controvert the said position and has fairly stated that department has no objection for extension of stay on the same terms and conditions as were stipulated originally by the Tribunal vide common stay orders dated 07.11.2022 for both the impugned assessment years. 3. After hearing both the parties and perusing material on record, we are inclined to extend the stay on the recovery of the remaining outstanding demand for a further period of 180 days or till disposal of the corresponding appeals , as the factual circumstances and matrix as were before the Tribunal for grant of last extension of stay vide orders dated 17.01.2025 in SA No(s). 10 & 11/Del/2025 for the impugned assessment years , remains the same. The assessee has stated to have complied with the terms and conditions of grant 4 SA No. 334-335/Del/2025 (In ITA No. 2050 -2051/Del/2022) Whirlpool of India Limited v. ACIT, Circle 10(1), New Delhi A.Y: 2018-19 & 2011-12 of stay originally by the Tribunal vide common orders dated 07.11.2022. No fault could be attributed to the assessee in non-disposal of the appeals by the Tribunal. The ld. Sr DR has fairly stated that department has no objection to the extension of stay. Under these circumstances, no fault can be attributed to the assessee , as the issue of limitation based on decision of Hon’ble Madras High Court in the case of Roca Bathroom(supra) is pending before Hon’ble Supreme Court for adjudication, which adjudication shall have bearing on the outcome of the quantum appeal. Now, we are informed that the Hon’ble Supreme Court has already heard the matter, and judgment and order is awaited. The next date of hearing of the quantum appeals of the assessee as per order sheet entries is 14.08.2025. Thus , we extend the stay on recovery of outstanding demand for both the impugned assessment years for a period of 180 days or till disposal of appeals , which ever is earlier, on the same terms and conditions as were originally imposed by the Tribunal vide common orders dated 07.11.2022. We clarify that we have not commented on the merits of the issues arising in the appeals. We order accordingly. 4. In the result, stay application in SA No. 334 & 335/Del/2025 are partly allowed in the manner as indicated in this order Order pronounced in the open court on 18th July, 2025. Sd/- Sd/- (VIMAL KUMAR) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 21.07.2025 Copy forwarded to: 1. Appellant 2. Respondent 5 SA No. 334-335/Del/2025 (In ITA No. 2050 -2051/Del/2022) Whirlpool of India Limited v. ACIT, Circle 10(1), New Delhi A.Y: 2018-19 & 2011-12 3. CIT 4. DRP 5. DR 6. Guard File Asst. Registrar, ITAT, New Delhi "