Sony India Pvt. Ltd., New Delhi V. Natioanal E- Assesment Centre, New Delhi

MA 173/DEL/2021

AI Insights

The case involved Sony India Pvt. Ltd. filing a miscellaneous application seeking directions for the refund of an amount that was allegedly recovered from them unlawfully. The application was linked to a previous appeal (SA No. 78/Del/2021) concerning the assessment year 2016-17. During the proceedings, it was revealed that the appeal had already been disposed of by the Tribunal, rendering the present application unnecessary and thus, it was dismissed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300735 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I2
• Next Hearing Date: 09-02-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 23-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT & SHRI SAKTIJIT DEY, JUDICIAL MEMBER Miscellaneous Application No.173/Del/2021 ( Arising out of SA No. 78/Del/2021 ) Assessment Year: 2016-17 Sony India Pvt. Ltd., A-18, Mohan Co-operative Estate Ind. Area, Mathura Road, New Delhi PIBN: 1100 44 Vs. National E-Assessment Centre New Delhi,1100 02 PAN :AABCS1571Q (Applicant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned application has been filed by the assessee seeking certain directions for refund of amount illegally stated to have been recovered from the assessee. 2. At the time of hearing, learned counsel appearing for the assessee submitted that the corresponding appeal, in the meanwhile, Department by Ms. Deepika Agarwal, Advocates Respondent by Shri Jitender Chand, Sr. DR Date of hearing 10.02.2023 Date of pronouncement 10.02.2023 2 MA No. 173/Del./2021 has been disposed of by the Tribunal, hence, the present application has become infructuous. 4. In view of the aforesaid submission of learned counsel for the assessee, the present application having become infructuous is dismissed. 5. In the result, the miscellaneous application is dismissed. Order pronounced in the open court on 10 th February, 2023. Sd/- Sd/- ( G.S. PANNU ) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 10 th February, 2023. Mohan Lal Copy forwarded to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi