DCIT RG 14(1)(2), MUMBAI V. DOW CHEMICALS INTERNATIONAL P.LTD, MUMBAI

MA 156/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4913 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUMBAI BEFORE S/SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O . 156 / M/201 9 (ARISING OUT OF S A NO. 430 /MUM/201 8 ) ( / ASSESSMENT YEAR: 2011 - 12 ) DCIT RG 14(1)(2) R. NO.460, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 . / VS. DOW CHEM I C AL INTERNATIONAL P. LTD. 1 ST FLOOR, BLOCK B GODREJ IT PARK, 02, GODREJ BUSINESS PIROJSHANAGAR, VIKHROLI (W), MUMBAI - 400079. / . / . PAN/GIR NO. : AAACD4467B ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 03 / 0 5 / 201 9 /DATE OF PRONOUNCEMENT: 22 /05/ 2019 ORDER PER AMARJIT SINGH, J M THE REVENUE HAS FILED THE PRESENT MISCELLA NEOUS APPLICATION BEARING NO.156 /M/2019 ARISING OUT OF S A. NO. 430 /M/1 8 FOR THE A.Y. 20 1 1 - 1 2. 2. IT IS AVERRED IN THE APPLICATION THAT IN THE CASE OF THE ASSESSEE S APPEAL BEARING ITA. NO.430/M/2016 T HE HONBLE ITAT, MUMBAI HAS GRANTED THE STAY VIDE ORDER DATED 22.01.2016 WHICH WAS FURTHER EXTENDED VIDE ORDERS DATED 22.07.2016 AND 27.01.2016. THE HONBLE ITAT HAD GRANTED STAY MORE THAN THE PERIOD OF 365 DAYS. THE ASSESSEE FURTHER FILED THE STAY APPLICATION AND THE STAY WAS EXTENDED TILL 27.03.201 9 OR TILL DISPOSAL OF THE APPEAL WHICH IS EARLIER. T HE STAY IS NOT REQUIRED TO BE EXTENDED MORE THAN 365 DAYS IN VIEW OF THE PROVISIONS U/S 254 OF THE ACT, THEREFORE, THE ORDER OF THE STAY IS LIABLE TO BE RECALLED/VACATED IN THE INTEREST OF JUSTICE . REVENUE BY: SHRI M. K. SINGH ( DR) ASSESSEE BY: SHRI HITEN CHANDE (AR) MA 156 / MUM/201 9 3 . NOT ICE GIVEN. 4 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. WE NOTICED THAT THE HONBLE ITAT HAS ALREADY PASSED THE ORDER IN ITA. NO204/M/2016 BY VIRTUE OF ORDER DATED 11.03.2019. IN THE SAID CIRCUMSTANCES, WHEN THE APPEAL OF ASSESSEE HAS ALREADY BEEN DISPOSED OF BY VIRTUE OF ORDER DATED 11.03.2019, THEREFORE, IN THE PRESENT MISCELLANEOUS APPLICATION HAS BECOME INFRUCTUOUS. ACCORDINGLY, WE DISMISS THE APPEAL OF THE REVENUE. IN THE RESULT , THE M ISCELLANEOUS APPLICATION FILED BY THE REVENUE IS HEREBY ORDERED TO BE DISMISSED . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 22 /05 / 2019 SD/ - SD / - - ( SHAMIM YAHYA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 22 /05 / 2019 VIJAY COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, K , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES