ITO (OSD) (TDS) 3(1), MUMBAI V. VIACOM 18 MEDIA P.LTD, MUMBAI

ITA 2201/MUM/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1880 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 01-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G M DASS
• Assessee Lawyers: FAROKH V IRANI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI N.K . BILLAIYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER / I .T A NO. 2201/MUM/2014 ( / ASSESSMENT YEAR : 2011 - 12 THE ITO (OSD)(TDS) - 3(1), 9 TH FLOOR, SMT. K.G.M. AYURVEDIC HOSPITAL BLDG., CHARNI ROAD, MUMBAI - 400 02 / VS. M/S. VIACOM 18 MEDIA PVT. LTD., 36 - B, DR. R.K. SHIRODKAR MARG, PAREL (E), MUMBAI - 400 012 ./ ./ PAN/GIR NO. AAACM 9164A ( / APPELLANT ) .. ( / RESPONDENT ) / A PPELLANT BY: SHRI G.M. DASS / RESPONDENT BY: SHRI FAROKH V IRANI / DATE OF HEARING : 16 .1 2 . 2015 / DATE OF PRONOUNCEMENT : 16 .1 2 .2015 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE LD. CIT(A) - 14, MUMBAI DATED 22.1.2014 PERTAINING TO ASSESSMENT YEAR 2011 - 12. 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASE IN ITA NOS. 3515 & 4208 & 4209/M/2012 WITH C.O. NOS. 131, 156 & 157/M/2013 AND FURTHER DRAWING OUR ATTENTION TO THE GROUNDS OF APPEAL CONSIDERED BY THE TRIBUNAL IN THE SAID ORDER, IT IS THE SAY OF ITA. NO. 2201/M/2014 2 THE LD. COUNSEL THAT GROUNDS OF APPEAL OF THE CASE IN HAND ARE IDENTICALLY WORDED AND THEREFORE THE ISSUES ARE SQUARELY COVERED IN FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE BY THE DECISION OF THE TRIBUNAL (SUPRA). 3. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY CONCEDED TO THIS. 4. WE HAVE CONSIDERED THE GRIEVANCE OF THE ASSESSEE CAREFULLY. WE HAVE ALSO CONSIDERED THE ORDER OF THE TRIBUNAL REFERRED TO HEREINABOVE. WE FIND FORCE IN THE CONTENTION OF THE LD. COUNSEL. ON IDENTICAL ISSUES, THE TRIBUNAL HAS DECIDED THESE ISSUES IN FAVO UR OF THE ASSESSEE AT PARA 24 OF ITS ORDER WHICH READS AS UNDER: WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. WE FIND THAT THIS ISSUE REGARDING PAYMENT FOR PRODUCTION OF PROGRAMMES FOR BROADCASTING AND TE LECASTING HAS BEEN CONSIDERED AND DECIDED BY THE HONBLE DELHI HIGH COURT IN THE CASE OF CIT VS PRASAR BHARATI (SUPRA) AS DISCUSSED ABOVE. RESPECTFULLY FOLLOWING THE SAME, THIS ISSUE IS ACCORDINGLY DECIDED IN FAVOUR OF THE ASSESSEE. IN VIEW OF THE ABOV E FINDING, WE FIND THAT THERE IS NO MERIT IN THE APPEAL OF THE REVENUE AND THE SAME IS HEREBY DISMISSED . RESPECTFULLY FOLLOWING THE FINDINGS OF THE CO - ORDINATE BENCH, IN OUR CONSIDERED OPINION, THERE IS NO MERIT IN THE APPEAL OF THE REVENUE AND THE SAME IS HEREBY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DECEMBER , 2015 . SD/ - SD/ - ( PAWAN SINGH ) (N.K. BILLAIYA) /JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED: 16 TH DECEMBER , 2015 . . ./ RJ , SR. PS ITA. NO. 2201/M/2014 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI