" आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH, HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Stay Application Nos.30 to 36/Hyd./2026 Arising out of आ.अपी.सं /ITA.Nos.1089 to 1095/Hyd/2025 Assessment Years 2014-2015 to 2020-2021 Prathima Infrastructure Limited, Hyderabad –500 096. Telangana. PAN AABCP2098P vs. The DCIT, Central Circle-2(4), Hyderabad. (Applicant) (Respondent) िनधाŊįरती Ȫारा/Assessee by : Shri KC Devadas, CA राज̾ व Ȫारा/Revenue by : Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 20.03.2026 घोषणा की तारीख/Pronouncement: 20.03.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : By way of these seven stay applications, the assessee is seeking stay against the recovery of outstanding demand for the assessment years 2014-2015 to 2020-2021. Printed from counselvise.com 2 SA.Nos.30 to 36/Hyd./2026 2. The learned Authorised Representative of the Assessee has submitted that the appeals filed by the assessee for these seven assessment years and cross appeals filed by the Department for 05 assessment years 2016-2017 to 2020- 2021 have already been heard by this Tribunal on 20.02.2026 and Orders were reserved. He has thus submitted that the Orders of the Tribunal are awaited in respect of these appeals. He has pointed out that the assessee has already paid the tax equivalent to 15% of the outstanding demand as per the directions of the Hon’ble High Court and also certain refunds are due to the assessee which have already been adjusted by the Department. Hence, the assessee has already discharged more than 20% of the total demand. He, therefore, submitted that the recovery for the balance outstanding demand may be stayed till the Order(s) is pronounced by the Tribunal. 3. On the other hand, the learned DR has submitted that the Assessing Officer may not be aware of the development of the hearing of the appeals concluded on 20.02.2026 due to some communication gap and therefore, Printed from counselvise.com 3 SA.Nos.30 to 36/Hyd./2026 he has not seriously objected for abeyance of the recovery till the Order(s) is pronounced by the Tribunal. 4. Having considered the rival submissions, at the outset, we note that the hearing of these seven appeals filed by assessee for the assessment years 2018-2019 to 2020- 2021 and (5) cross appeals i.e., ITA.Nos.1125 to 1129/Hyd./ 2025 for the assessment years 2016-2017 to 2020-2021 filed by the Revenue were concluded by this Tribunal on 20.02.2026 and Order(s) are awaited. Therefore, once the hearing of the appeals is concluded and the matters are reserved for Orders by this Tribunal, the Assessing Officer ought not to have pressed for recovery of the outstanding demand till the outcome of the appeals to be pronounced by the Tribunal. The Assessing Officer should have waited for the Order(s) to be pronounced by the Tribunal and was not expected to proceed for recovery of the balance outstanding demand. Accordingly, in the facts and circumstances of the case, we direct the Assessing Officer not to take any coercive action for recovery of the balance outstanding demand for a period of 30 days or till the pronouncement of the Order(s) by Printed from counselvise.com 4 SA.Nos.30 to 36/Hyd./2026 the Tribunal on the appeals filed by the Assessee and cross- appeals filed by the Revenue already kept for Order(s) after conclusion of the hearing on 20.02.2026, whichever is earlier. 5. In the result, all the seven stay applications of the Assessee are allowed. A copy of this common order be placed in the respective case files. Order pronounced in the open Court at the conclusion of the hearing i.e., on 20.03.2026. Sd/- Sd/- [MADHUSUDAN SAWDIA] [VIJAY PAL RAO] ACCOUNTANT MEMBER VICE PRESIDENT Hyderabad, Dated 20th March, 2026 VBP Copy to: 1. Prathima Infrastructure Limited, Plot No.213, Road No.1, Prathima Film Nagar, Jubilee Hills, Hyderabad –500 096. Telangana. 2. The DCIT, Central Circle-2(4), Aayakar Bhavan, Basheerbagh, Hyderabad – 500 004. Telangana. 3. The CIT(A)-12, 6th Floor, Aayakar Bhawan, Basheerbagh, Hyderabad – 500 004. Telangana. 4. The Pr. CIT-(Central), Hyderabad. 5. The DR, ITAT, “B” Bench, Hyderabad. 6. Guard file. BY ORDER Printed from counselvise.com VADREVU PRASADA RAO Digitally signed by VADREVU PRASADA RAO Date: 2026.03.20 15:17:08 +05'30' "