SATELLITE TELEVISION ASIAN REGION LTD, MUMBAI V. DDIT (IT) 2(1), MUMBAI

ITA 6826/MUM/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87888 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 06-01-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 07-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PAVAN KUMAR BEER LA
• Section: 234B

Judgement Text

, , , , , ,, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NO.6826/MUM/2012 ASSESSMENT YEAR: 2009-10 SATELLITE TELEVISION ASIAN REGION LIMITED, C/O STAR INDIA PRIVATE LIMITED STAR HOUSE, OFF DR E MOSES ROAD, MAHALAXMI, MUMBAI-400011 ! ! ! ! / VS. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)- 2(1), SCINDIA HOUSE, BALLARD PIER, MUMBAI-400038 ( ! $% /ASSESSEE) ( & / REVENUE) P.A. NO.AAACS5680D ( ! $% ' ( ' ( ' ( ' ( / // / ASSESSEE BY ) SHRI DIVESH CHAWLA ( & ' ( ' ( ' ( ' ( / REVENUE BY : SHRI PAVAN KUMAR BEERLA ! ' %) / // / DATE OF HEARING : 06 /01/2015 *+, ' %) / DATE OF PRONOUNCEMENT : 06/01/2015 - - - - / / / / O R D E R PER JOGINDER SINGH (JM) : AGGRIEVED BY THE IMPUGNED ORDER DATED 31/08/2012 OF THE LD. FIRST APPELLATE AUTHORITY, MUMBAI, THE ASSESSEE IS IN APPEAL BEFORE THIS TRIBUNAL, ON THE GROUND CONFIRMING LEVY OF INTEREST IMPOSED U/S 234B AND 234C OF THE INCOME TAX ACT, 19 61 (HEREINAFTER THE ACT). SATELLITE TELEVISION ASIAN REGION LIMITED 2 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE, SHRI DIVESH CHAWLA, CONTENDED THAT DISPUTE RESOLUTION PA NEL (IS SHORT DRP) HAS ALREADY GRANTED RELIEF TO THE ASSESS EE, THEREFORE, IT WAS REQUESTED THAT THIS APPEAL MAY BE DISMISSED AS IN- FRUCTUOUS. THE LD. DR, SHRI PAVAN KUMAR BEERLA, HA D NO OBJECTION IF THE APPEAL IS DISMISSED. 2.1. IN VIEW OF THE ABOVE, SINCE, DRP HAS ALREADY G RANTED RELIEF TO THE ASSESSEE BY FOLLOWING THE DECISION IN DIT VS NGC NETWORK LLC (313 ITR 817)(P& H) (BY PASSING DIRECTION U/S 1 44C(5) OF THE ACT), THEREFORE, THE PRESENT APPEAL BEFORE THIS TRI BUNAL HAS REMAINED FOR ACADEMIC INTEREST ONLY, CONSEQUENTLY, DISMISSED AS IN-FRUCTUOUS. RESULTANTLY, THE APPEAL OF THE ASSESSEE IS DISMISSE D AS IN- FRUCTOUS. $ %. ! $% ' /% ' &% 01 THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 06/01/2015. - ' *+, 2!. 06/01/2015 + ' 8 SD/- SD/ - (SANJAY ARORA) (JOGINDER SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; 2! DATED : 06/01/2015 F{X~{T? P.S/. !.. - ' :%; <;,% - ' :%; <;,% - ' :%; <;,% - ' :%; <;,%/ COPY OF THE ORDER FORWARDED TO : 1. => / THE APPELLANT 2. :?=> / THE RESPONDENT. 3. @ ( ) / THE CIT, MUMBAI. 4. @ / CIT(A)- , MUMBAI SATELLITE TELEVISION ASIAN REGION LIMITED 3 5. ;B8 :%! , , / DR, ITAT, MUMBAI 6. 8C D / GUARD FILE. -! -! -! -! / BY ORDER, ?;% :% //TRUE COPY// E EE E/ // /0 & 0 & 0 & 0 & (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI