DCIT 3(3), V. VODAFONE INDIA SERVICES P.LTD,

MA 17/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1706 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2008-2009
• Appeal Filed On: 16-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUM BAI . . , , BEFORE SHRI B. R. MITTAL, JM AND SHRI SANJAY ARORA, AM !!' # . / MA NO. 17/MUM/2014 (IN SA NO.330/MUM/2013 ARISING OUT OF ITA NO. 7514/ MUM/2013) ( / ASSESSMENT YEAR: 2008-09) DY. CIT-3(3), ROOM NO.609, 6 TH FLOOR, AAYKAR BHAVAN, M. K. ROAD, MUMBAI 400 020 / VS. VODAFONE INDIA SERVICES PRIVATE LTD. [FORMERLY KNOWN AS 3 GLOBAL SERVICES PRIVATE LTD. (GSPL/3GSPL] VODAFONE HOUSE, CORPORATE ROAD, PRAHLLAD NAGAR, OFF S. G. HIGHWAY, AHMEDABAD-3800 051, GUJARAT, INDIA % ./& ./PAN/GIR NO. AAACZ 1849 D ( APP LICANT ) : ( RESPONDENT ) APPLICANT BY : SHRI RAVI PRAKASH RESPONDENT BY : MS. ANURADHA DUTT/ SHRI TUSHAR JHARWAL ' #( ) * / DATE OF HEARING : 21.02.2014 +,- ) * / DATE OF PRONOUNCEMENT : 21.02.2014 . / O R D E R PER SANJAY ARORA, A. M.: THIS IS A MISCELLANEOUS APPLICATION (MA FOR SHORT ) BY THE REVENUE IN RESPECT OF THE CAPTIONED STAY ORDER DATED 31.12.2013 BY THE TR IBUNAL QUA THE ASSESSEES APPEAL CONTESTING ITS ASSESSMENT FOR THE ASSESSMENT YEAR ( A.Y.) 2008-09. 2 MA NO. 17/MUM/2014 (A.Y. 2008-09) DY. CIT VS. VODAFONE INDIA SERVICES PRIVATE LTD. 2. VIDE ITS INSTANT APPLICATION, THE REVENUE, HAS F OUND FAULT WITH THE TRIBUNAL IN GRANTING STAY ON A PAYMENT OF ABOUT 5% OF THE OUTST ANDING DEMAND, AS WELL AS SPECIFYING CONDITIONS (FOR THE GRANT OF STAY) WHICH MAY BE DIF FICULT TO BE ENFORCE. FURTHER, IT IMPUGNS THE STAY ORDER ON THE BASIS OF OBSERVATIONS BY THE TRIBUNAL AT PARA 3 OF ITS ORDER, CLAIMING THE SAME TO BE ADVERSE TO IT. 3. BEFORE US, AT THE VERY OUTSET, THE LD. DEPARTMEN TAL REPRESENTATIVE (DR) WOULD STATE THAT THE REVENUE IS NOT PRESSING ITS MA, WHIC H MAY THEREFORE BE CONSIDERED AS WITHDRAWN. THE LD. AUTHORIZED REPRESENTATIVE (AR) D ID NOT OBJECT TO THE SAME. IN VIEW OF THE SAME, WE HAVE NO HESITATION IN ALLOWING THE REVENUE TO WITHDRAW ITS INSTANT PETITION. 4. IN THE RESULT, THE REVENUES MA IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 21, 2014 SD/- SD/- (B. R. MITTAL) (SANJAY ARORA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER ' ( MUMBAI; /# DATED : 21.02.2014 .#../ ROSHANI , SR. PS ! '#$% &%# / COPY OF THE ORDER FORWARDED TO : 1. 0 %1 / THE APPLICANT 2. 2%1 / THE RESPONDENT 3. ' 3 ( 0 ) / THE CIT(A) 4. ' 3 / CIT - CONCERNED 5. !67 2 #8' , 0 * 8'- , ' ( / DR, ITAT, MUMBAI 6. 79: ;( / GUARD FILE ' / BY ORDER, (/') * (DY./ASSTT. REGISTRAR) , ' ( / ITAT, MUMBAI