ACIT,5 ( 2) ( 2 ), MUMBAI V. Vodafone Idea Limited, Mumbai

MA 166/MUM/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8379 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2015-2016
• Appeal Filed On: 11-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT SINGH
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANTMEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) MA No. 166/MUM/2020 (ITA No. 8971/DEL/2019) Assessment Year: 2015-16 Assistant Commissioner of Income Tax-5(2)(2), Room No. 571, 5 th floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. M/s Vodafone Idea Ltd., 10 th floor, Birla Centurion Century Mills Compound, Pandurang Budhkar, Marg, Worli, Mumbai-400030. PAN No. AAACB 2100 P AppellantRespondent Revenue by:Mr. Amit Singh, DR Assessee by:Mr. Ketan Ved, AR D a t e o f H e a r i n g:08/10/2021 D a t e o f p r o n o u n c e m e n t:16/11/2021 ORDER PER S. RIFAUR RAHMAN. By way of this Miscellaneous Application (MA), the Revenue seeks rectification of mistake apparent from record in the Tribunal order in ITA No. 8971/Del/2016 for assessment year 2015-16. 2.The appeal was filed before ITAT Delhi vide ITA No. 8971/Del/2019. Subsequently, the Pr. CIT has transferred the jurisdiction of this appeal from Delhi to Mumbai. In order to give interim protection to stop the multiplicity of M/s Vodafone Idea Ltd MA No. 166/Mum/2020 2 proceedings. The ITAT Delhi Bench passed an order granting interim stay for a period of 60 days effective from 04.02.2020 and expired on 04.04.2020. 3.Now, Revenue by filing this MA submitted that the Assessing Officer, the ACIT-5(2)(2), Mumbai has jurisdiction over the case but ITAT Delhi Bench has not given an opportunity to the Assessing Officer who had jurisdiction at the time of disposal of stay application filed by the assessee. 4.Considered the rival submissions and material on record and we noticed that Revenue has filed this MA on stay order on 12.06.2020 after expiry of interim stay period granted by the ITAT in order to seek permission to vacate the same. In our considered view, the interim stay is granted only for a period of 60 days and once the stay period is over the stay is automatically gets vacated. There is no need for MA on expired stay. Therefore, the MA filed by the Revenue is infructuous. 5.Accordingly, the MA filed by the Revenue is dismissed. Order pronounced in the open Court on 16/11/2021. Sd/-Sd/- (AMARJIT SINGH)(S. RIFAUR RAHMAN) JUDICIAL MEMBERACCOUNTANT MEMBER Mumbai; Dated: 16/11/2021 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to : 1.The Appellant M/s Vodafone Idea Ltd MA No. 166/Mum/2020 3 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