DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-13(3)(2), MUMBAI V. THOMSON REUTERS INTERNATIONAL SERVICES PRIVATE LIMITED(SUCCESOR IN INTEREST TO THOMSAN REUTERS INTERNATIONAL SERVICES PRIVATE LIMITED), MUMBAI

MA 167/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8807 (ITAT-MUMBAI)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2011-2012
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH BARE LD

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.167/MUM/2019 [ARISING OUT OF SA NO. 403/MUM/2018] ( ' ' ' '( (( ()' )' )' )' / ASSESSMENT YEAR: 2011-12) & MA NO.168/MUM/2019 [ARISING OUT OF SA NO. 404/MUM/2018] ( ' ' ' '( (( ()' )' )' )' / ASSESSMENT YEAR: 2012-13) & & MA NO.169/MUM/2019 [ARISING OUT OF SA NO. 405/MUM/2018] ( ' ' ' ' ( (( ()' )' )' )' / ASSESSMENT YEAR: 2013-14) ASSISTANT COMMISSIONER OF INCOME TAX - RANGE 13(3)(2) MUMBAI / VS. THOMSON REUTERS INTERNATIONAL SERVICES PVT. LTD. ( SUCCESSOR IN INTEREST TO THOMSON REUTERS INDIA SERVICES PVT. LTD.) PRISM TOWER, A WING, 8 TH FLOOR MINDSPACE, OFF. NEW LINK ROAD GOREGAON (WEST) NAVI MUMBAI-62 * ./ ./PAN/GIR NO. AAACW-1663-L ( *, /APPELLANT ) : ( -.*, / RESPONDENT ) ASSESSEE BY : AARTI SATHE, LD.AR REVENUE BY : GANESH BARE, LD. DR / 0 / DATE OF HEARING : 05/04/2019 ) / 0 / DATE OF PRONOUNCEMENT : 05/04/2019 ( (( ( 2 / 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] 2011-12, 2012-13 & 2013-14 UNDER CAPTIONED STAY APP LICATIONS VIDE ORDER DATED 07/09/2018. 2. SO FAR AS MA NO. 167/MUM/2019 FOR AY 2011-12 IS CONCERNED, IT TRANSPIRES THAT THE QUANTUM APPEAL, AGAINST WHICH T HE STAY WAS GRANTED, HAS ALREADY BEEN ADJUDICATED BY THE TRIBUNAL VIDE I TA NOS. 2053,1775/MUM/2016 & CO NO. 148/MUM/2016 ORDER DATE D 03/08/2018, A COPY OF WHICH HAS BEEN PLACED ON RECORD. IN VIEW OF THE SAME, THIS APPLICATION STANDS DISMISSED AS INFRUCTUOUS. 3. SO FAR AS THE OTHER TWO APPLICATIONS ARE CONCERN ED, IT IS AN ADMITTED POSITION THAT ALL THE ISSUES / PLEAS RAISED 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 IS NO LO NGER IN OPERATION SINCE THE STAY WAS GRANTED ON 07/09/2018 ONLY FOR A PERIO D OF 180 DAYS OR TILL THE DISPOSAL OF THE APPEALS, WHICHEVER IS EARLIER. THE STAY HAS SINCE BEEN EXPIRED LONG AGO. THEREFORE, THERE COULD BE NO GRIE VANCE OF THE REVENUE AT THIS STAGE. 4. RESULTANTLY, ALL THE APPLICATIONS STAND DISMISSE D. 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.