DCIT CEN CIR 3(2), MUMBAI V. SONY PICTURE NETWORKS INDIA PRIVATE LIMITED, MUMBAI

MA 181/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8858 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 07-03-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J, MUMBAI BEFORE SHRI G.S.PANNU, VICE- PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER M.A NO.181/MUM/2019 (ARISING OUT OF S.A NO.419/MUM/2018, IN ITA NO.1256/MUM/2015, A.Y 2010-11) THE DCIT,CE.CIR.3(2), ROOM NO. 402, AAYKAR BHAVAN, M.K.ROAD, MUMBAI 400 020 ...... APPLICANT VS. SONY PICTURE NETWORKS INDIA PRIVATE LTD. INTERFACE BLDG.,7, 4 TH FLOOR, MALAD LINK RD., MALAD (WEST),MUMBAI 400 054 PAN: AABCS 1728D ..... RESPONDENT APPLICANT BY : SHRI RAJEEV GUBGO TRA RESPONDENT BY : SHRI NISHANT THAK KAR DATE OF HEARING : 14/06/2019 DATE OF PRONOUNCEMENT : 26/06/2019 ORDER PER G.S.PANNU,VICE-PRESIDENT THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE REVENUE WITH RESPECT TO THE ORDER PASSED BY THE TRIBUNAL DATED 25/09/2018 IN S.A NO.419/MUM/2018 FOR ASSESSMENT YE AR 2010-11. 2. PERTINENTLY, BY WAY OF THE ORDER DATED 25/09/2 018 (SUPRA), THE TRIBUNAL EXTENDED THE PERIOD OF STAY ALREADY GRANTE D BY IT VIDE ORDER DATED 16/03/2018. BY WAY OF THE PRESENT MISCELLANE OUS APPLICATION REVENUE SEEKS REVIEW OF THE STAY ALREADY EXTENDED B Y THE TRIBUNAL VIDE ORDER DATED 25/09/2018(SUPRA). 2 M.A NO.181/MUM/2019 3. AT THE TIME OF HEARING, IT WAS A COMMON POINT BE TWEEN THE PARTIES THAT THE STAY EXTENDED BY THE TRIBUNAL VIDE ITS ORD ER DATED 25/09/2018 (SUPRA) HAS ALREADY LAPSED AND THE SAID ORDER IS NO LONGER IN OPERATION. IN VIEW OF THE AFORESAID POSITION, THE PRESENT MISC ELLANEOUS APPLICATION OF THE REVENUE SEEKING MODIFICATION OF THE ORDER OF TH E TRIBUNAL HAS BEEN RENDERED INFRUCTUOUS. WE HOLD SO. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/06/2019 SD/- SD/- (SANDEEP GOSAIN) (G.S. PANNU) JUDICIAL MEMBER VICE-PRESIDENT MUMBAI, DATED 26/06/2019 VM , SR. PS(O/S) COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT , 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