DCIT CIRCLE-4(2), NEW DELHI vs. BSES RAJDHANI POWER LTD., NEW DELHI

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ITA 383/DEL/2023Status: DisposedITAT Delhi25 July 2025AY 2009-10Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI M. BALAGANESH (Accountant Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal granted an extension of stay for a further period of 180 days or until the disposal of appeals, whichever is earlier, directing the assessee to produce paper books and avoid adjournments.

What were the facts?

The assessee filed stay applications seeking extension of stay of demand until their appeals are disposed of. The Tribunal noted that 20% of the disputed tax had been paid, and delays in disposal were not attributable to the assessee.

What were the issues?

Whether to grant extension of stay of demand to the assessee pending disposal of appeals.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

Before: SHRI VIKAS AWASTHY & SHRI M. BALAGANESH

For Appellant: Shri G. C. Srivastava, Adv, Shri Atishay Jain, CA
For Respondent: Shri Tanay Sharma, Sr. DR
Hearing: 25/07/2025Pronounced: 25/07/2025

O R D E R PER M. BALAGANESH, A. M.: 1. By virtue by these stay applications, the assessee is seeking extension of stay of demand to be kept in abeyance till the disposal of appeals by this Tribunal.

2.

We have heard the rival submissions and perused the material available on record. In these cases, extension of stay was granted from time to time after due satisfaction of fact that 20% of the disputed tax has already been paid for each of the assessment years under consideration. On perusal of the case records, it is noticed that delay in non disposal of these appeals could not be attributed to the assessee. Hence, we deem it fit and appropriate to grant of extension of stay of demand for a further period of 180 days or till the disposal of appeals, whichever is earlier. The assessee is directed to produce paper books, if any, by giving an advance copy to the ld DR at least 1 week before the schedule date of hearing. The assessee shall not take any unwarranted adjournments on the scheduled date of hearing of the main appeals.

3.

In the result, all the stay applications of the assessee are allowed.

Order pronounced in the open court on 25/07/2025.

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