XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED,BENGALURU V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), BANGALORE, BENGALURU

SA 40/BANG/2026

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The case involves M/s. Xiaomi Technology India Private Limited, which sought an extension of stay on an outstanding tax demand. The original stay was granted on 08.04.2024 and had been extended multiple times, with the last extension prior to this order being on 26.09.2025. The appeal challenges the assessment order as time-barred and alleges irregularities related to the Document Identification Number (DIN). The Enforcement Directorate and Income Tax Authorities had attached significant amounts in bank accounts, which also continued. The Departmental Representative did not object to the extension of the stay. The Tribunal noted upcoming legislative changes that would affect the relevance of the time barring and DIN issues after 31.03.2026 and directed the Department to confirm if they were ready to argue the appeal by 06.04.2026.

• Duration Of Justice: 12 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Bangalore
• Assessment Year: 2019-2020
• Appeal Filed On: 16-03-2026
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N. BALUSAMY
• Assessee Lawyers: A SHANKAR; SENIOR
• Keywords: 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 SA No. 40/Bang/2026 [A/o IT(TP)A No. 213/Bang/2024] Assessment Year : 2019-20 M/s. Xiaomi Technology India Private Limited, Orchid (Block E), Ground Floor, Embassy Tech Village, Marathalli Outer Ring Road, Bellandur S.O., Kadabeesanahalli, Bengaluru – 560 103 PAN: AAACX1645B Vs. The DCIT, Central Circle – 2(1), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri A Shankar, Senior Advocate Revenue by : Shri N. Balusamy, JCIT Date of Hearing : 27-03-2026 Date of Pronouncement : 27-03-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. Captioned Stay Petition is a request for extension of stay already granted to the Assessee which was extended from time to time and last extension granted on 26.09.2025 by the Coordinate Bench in SA No. 122/Bang/2025 for the outstanding demand of Rs. 21,93,90,42,363/-. 2. The original stay was granted to the Assessee on 08.04.2024 in SA No. 10/Bang/2024. After that the stay is extended from time to time vide various extension orders. We also find that ground no. 4 of the Appeal challenges the Printed from counselvise.com SA No. 40/Bang/2026 Page 2 of 3 Assessment Order as time barred and further the Ld. Senior Advocate submitted that the order also suffers from the irregularities of DIN. 3. The Ld. Authorized Representative also submitted that the Appeal is fixed for hearing on 27.07.2026 and therefore in absence of any change in the facts and circumstances of the case, the Assessee deserves extension of stay. He further stated that Enforcement Directorate as well as Income Tax Authorities have already attached Rs. 37,00,00,00,000/- in bank accounts. That Attachment also continues. 4. The Ld. Departmental Representative submitted that Revenue does not have any objection if the stay is extended. 5. The Bench asked the parties that there are amendments in the nature of clarification proposed by the Finance Bill, 2026 which is now passed by the Lok Sabha and therefore now the issue of time barring and DIN issues would not be relevant after 31.03.2026. The Ld. Departmental Representative was also asked the question that the Central Board of Direct Taxes vide instruction F. No. 279/Misc/M-13/2026-ITJ para no. 4 directed to seek adjournment on these issues. Further, it is not certain when the Department would be ready to argue these cases. Therefore the Ld. Departmental Representative was directed to seek instruction and furnish the reply by 6.04.2026 that whether now the Revenue is ready to argue the above Appeal or not. Such report is to be submitted within 7 days of the date of receipt of this order. 6. In view of the above facts, in absence of any change in the facts and circumstances of the case from the last extension of stay granted by the ITAT, we also extend the above stay for 180 days from the date of this order or till the disposal of Appeal whichever is earlier on the same terms and conditions. 7. As the appeal is fixed for hearing on 27/7/2026 already, but in view of amendment, if the appeal would be preponed, necessary notices for hearing would be issued to parties, fixing the date of hearing not before 15/5/2026. Printed from counselvise.com SA No. 40/Bang/2026 Page 3 of 3 8. Accordingly, Stay Petition is allowed. Order pronounced in the open court on 27th March, 2026. Sd/- (SOUNDARARAJAN K.) Sd/- (PRASHANT MAHARISHI) JUDICIAL MEMBER VICE-PRESIDENT Bangalore, Dated, the 27th March, 2026. *TNTS* Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. CIT(A) By order Assistant Registrar, ITAT, Bangalore Printed from counselvise.com "