DCIT 14 (3) (1), MUMBAI V. WNS GLOBAL SERVICES P.LTD, MUMBAI

MA 144/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8810 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 05-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH BARE LD
• Assessee Lawyers: HITEN CHANDE LD
• Keywords: Application of stay

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI , $ , & BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM MA NO.144/MUM/2019 [ARISING OUT OF SA NO. 524/MUM/2018] ( ' ' ' '( (( ()' )' )' )' / ASSESSMENT YEAR: 2008-09) & MA NO.145/MUM/2019 [ARISING OUT OF SA NO. 523/MUM/2018] ( ' ' ' '( (( ()' )' )' )' / ASSESSMENT YEAR: 2012-13) DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-14(3)1 ROOM NO.455, 4 TH FLOOR AAYKAR BHAVAN, M.K. ROAD MUMBAI-400 020 / VS. WNS GLOBAL SERVICES PRIVATE LIMITED [CIN U72200MH1996PTC100196] PLANT-10, GODREJ & BOYCE COMPLEX PIROJSHANAGAR, LBS MARG VIKHROLI (WEST), MUMBAI-400 079 * ./ ./PAN/GIR NO. AAACW-2598-L ( *, /APPELLANT ) : ( -.*, / RESPONDENT ) ASSESSEE BY : HITEN CHANDE, LD.AR REVENUE BY : GANESH BARE, LD. DR / 0 / DATE OF HEARING : 05/04/2019 ) / 0 / DATE OF PRONOUNCEMENT : 05/04/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. BY WAY OF THESE MISCELLANEOUS APPLICATIONS, THE REVENUE SEEKS RECALL OF STAY GRANTED BY THE TRIBUNAL TO THE ASSESSEE FOR ASSESSMENT YEARS [AYS] 2 2008-09 & 2012-13 UNDER CAPTIONED STAY APPLICATIONS . THE ONLY GRIEVANCE OF THE REVENUE STEM FROM THE FACT THAT IN TERMS OF PROVISO TO SECTION 254(2), THE TRIBUNAL DO NOT HAVE POWER TO GRANT STAY BEYOND AGGREGATE PERIOD OF 365 DAYS. RELIANCE HAS BEEN PLACED ON THE DECISION OF HONBLE APEX COURT RENDERED IN ASIAN RESURFACING OF ROAD AGENCY & ORS. VS. CENTRAL BUREAU OF INVESTIGATION IN CRIMINAL APPEAL NO. 1375-76/ 2013 DATED 28/03/2018 TO SUBMIT THAT STAY SHALL STAND VACATED AFTER THE EXPI RY OF 365 DAYS, EVEN IF THE DELAY WAS NOT ATTRIBUTABLE TO THE ASSESSEE. 2. UPON PERUSAL OF ORDER SHEET ENTRY, IT TRANSPIRES THAT MA NO. 144/MUM/2019 FOR AY 2008-09 HAS ALREADY BEEN DECLAR ED AS INFRUCTUOUS BY THE CO-ORDINATE BENCH IN VIEW OF THE FACT THAT QUAN TUM APPEAL, AGAINST WHICH THE STAY WAS GRANTED, HAS ALREADY BEEN ADJUDI CATED BY THE TRIBUNAL VIDE ITA NO. 7378/MUM/2012 ORDER DATED 16/01/2019. THEREFORE, NO FURTHER ADJUDICATION IS REQUIRED AGAINST THIS APPLICATION. 3. SO FAR AS MA NO. 145/MUM/2019 FOR AY 2012-13 IS CONCERNED, IT IS AN ADMITTED POSITION THAT ALL THE ISSUES / PLEAS RAISE D BY THE REVENUE UNDER THE APPLICATION HAS ALREADY BEEN DELVED UPON BY THIS VE RY BENCH IN MA NO. 160/MUM/2019 ORDER DATED 22/03/2019 TITLED AS ACIT VS. FULFORD INDIA LTD., A COPY OF WHICH HAS BEEN PLACED ON RECORD. ANOTHER NOTEWORTHY FACT IS THAT THE AFORESAID STAY GRANTED BY THE TRIBUNAL IN NO LO NGER IN OPERATION SINCE THE STAY WAS GRANTED ONLY UP-TO 31/03/2019 OR TILL THE DISPOSAL OF THE APPEAL, WHICHEVER IS EARLIER. THEREFORE, THERE COULD BE NO GRIEVANCE OF THE REVENUE AT THIS STAGE. 4. RESULTANTLY, BOTH THE APPLICATIONS STAND DISMISS ED. 3 ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH APRIL, 2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) ( (( ( / JUDICIAL MEMBER ( (( ( / ACCOUNTANT MEMBER ( MUMBAI; DATED : 05/04/2019 SR.PS:-JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. '#$ / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.