DCIT CEN CIR 6(1), V. NESS TECHNLGOES (I) P. LTD,

MA 186/MUM/2015

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5607 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2010-2011
• Appeal Filed On: 13-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JOSHUA SANCTIS
• Keywords: Application of stay
• Section: 144C; 64; 37

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J , MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 186 / MUM /2015 ( ARISING OUT OF SA N O. 37 /MUM /201 5 ) ( ASSESSMENT YEAR : 2010 1 1 ) THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CI RCLE 6 (1), ROOM NO. 104, FIRST FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 VS. M/S NESS TECHNOLOGIES (I) PVT. LTD., UNIT 501, INTERFACE - 11, NEW LINK ROAD, MALAD (WEST), MUMBAI - 64 PAN: AAACA9649L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI JOSHUA SANCTIS ( AR ) REVENUE BY : SHRI MANOJ KUMAR SINGH (D R) DATE OF HEARING : 23 /0 8 /201 9 DATE OF PRONOUNCEMENT: 21 / 11 /201 9 O R D E R PER RAM LAL NEGI, JM THE REVENUE HAS FILED THE PRESENT MI SCELLANEOUS APPLICATION (MA) FOR RECALLING OF ORDER DATED 20.02.2015 PASSED BY THE K BENCH OF THE ITAT IN THE ASSESSEES CASE SA NO . 37 /M UM/2015 ARISING OUT OF ITA NO. 943/MUM/2015 PERTAI NING TO THE ASSESSMENT YEAR 2010 - 11. 2. THE LD. DEPARTMENTAL REPRE SENTATIVE (DR) SUBMITTED BEFORE US THAT VIDE ORDER DATED 20.02.2015, THE ITAT MUMBAI HAS PARTLY ALLOWED THE STAY APPLICATION FILED BY THE ASSESSEE AND GRANTED STAY ON RECOVERY OF DEMAND RAISED ON THE BASIS OF THE IMPUGNED ORDER PASSED BY THE AO U/S 143 (3) R.W.S. 144C ( 13) OF THE INCOME TAX ACT SUBJECT TO PAY MENT OF RS. 2 CRORES ON OR BEFORE 25.03.2015 . T HE ASSESSEE FAILED TO COMPLY WITH THE DIRECTIONS OF THE ITAT . ACCORDINGLY, THE DEPARTMENT FILED PRESENT MA FOR RECALL ING ORDER DATED 20.02.2015 PASSED BY T HE TRIBUNAL. 2 M.A. NO . 186/ MUM/2015 ASSESSMENT YEAR: 2010 - 11 3. THE LD. DR FURTHER POINTED OUT THAT SINCE THE TRIBUNAL HAS DISPOSED OF THE PENDING APPEAL ITA NO. 943/MUM/2015 VIDE ORDER DATED 30.09.2015, THE PRESENT MA HAS BECOME INFRUCTUOUS, THEREFORE, THE DEPARTMENT DOES NOT WANT TO PRESS THE SAID AP PLICATION. 4. WE HAVE PERUSED THE MATERIAL ON RECORD. AS POINTED OUT BY THE LD. DR, SINCE THE ITAT HAS FINALLY DISPOSED OF THE ASSESSEES APPEAL FOR THE AY 2011 - 12 VIDE ORDER DATED 30.09.2015, THIS MA HAS BECOME INFRUCTUOUS. ACCORDINGLY, WE DISMISS THE PR ESENT MA AS NOT PRESSED . IN THE RESULT, MISC. APPLICATION FILED BY THE REVENUE FOR A SSESSMENT YEAR 2010 - 11 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER , 2019 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 21 / 11 / 2019 ALINDRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CI T(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI