WHIRLPOOL OF INDIA LIMITED,GURGAON V. ACIT, RANGE 10, DELHI

SA 548/DEL/2025

AI Insights

The case involves Whirlpool of India Limited, the appellant, seeking a stay on the recovery of an outstanding demand for the Assessment Year 2020-21. The primary legal contention raised by the appellant was that the final assessment order passed by the Assessing Officer was barred by limitation, referencing a decision by the Hon'ble High Court of Madras in CIT Vs. Roka Bathroom Products Pvt. Ltd. However, the operation of this order was stayed by the Hon'ble Supreme Court, and the matter was still subjudice. The Tribunal noted that the appeal was being adjourned at the request of the Revenue and directed the Revenue to obtain an undertaking from the Assessing Officer not to initiate recovery measures until the appeal was resolved. Following this, the Assessing Officer provided an undertaking, leading to the dismissal of the stay application as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787577 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2020-2021
• Appeal Filed On: 01-10-2025
• Other Referred Cases: CIT Vs. Roka Bathroom Products Pvt. Ltd.
• Laws Referred To: CIT Vs. Roka Bathroom Products Pvt. Ltd. (2022) (455 ITR 537)
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: DHRUV SETH
• Keywords: Application of stay

Judgement Text

"SA.No.548/Del/2025 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Stay Appl.No.548/Del/2025 (Arising out of ITA No.4426/Del/2024) िनधा\u0005रणवष\u0005/Assessment Year:2020-21 WHIRLPOOL OF INDIA LIMITED Plot No.40, Whirlpool House, Sector-44, DLF QE, Gurugram. Vs. ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX (OSD), Range-10, Central Revenue Building, New Delhi. PAN No. AAACW1336L अपीलाथ\u000f Appellant \u0011\u0012यथ\u000f/Respondent Assessee by Shri Dhruv Seth, Advocate Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 14.11.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 19.11.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. This stay application is filed by the Assessee for stay of recovery of outstanding demand for the AY 2020-21. We observe 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 Printed from counselvise.com SA.No.548/Del/2025 2 Hon’ble High Court of Madras in the case of CIT Vs. Roka 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 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 13.11.2025 furnished by the Assessing Officer which reads as under: Printed from counselvise.com SA.No.548/Del/2025 3 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 2020-21 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 19/11/2025 Sd/- Sd/- (S RIFAUR RAHMAN) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 19/11/2025 *Kavita Arora, Sr. P.S. Printed from counselvise.com SA.No.548/Del/2025 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "