DCIT (LTU), MUMBAI V. SUPERMAX PERSONAL CARE P.LTD, THANE

MA 234/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4841 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 01-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SENT H IL KUMARAN

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL J BENCH MUMB AI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 234/MUM/2019 IN S.A NO. 246/MUM/2018 (A.Y 2011-12 ) DCIT (LTU), CENTRE NO.1, WORLD TRADE CENTRE, CUFF PARADE, MUMBAI. VS. SUPERMAX PERSONAL CARE PVT. LTD., MUMBAI-AGRA ROAD, NAUPADA, P.O. WAGLE INDL. ESTATE, THANE-400604. PAN: AAOCS7144Q APPELLANT RESPONDENT APPELLANT BY : SHRI S. SENTHIL KUMARAN (DR) RESPONDENT BY : SHRI HITEN CHANDE (AR) DATE OF HEARING : 14.06.2019 DATE OF PRONOUNCEMENT : 14.06.2019 ORDER UNDER SECTION 254(2)OF INCOME TAX ACT PER PAWAN SINGH, J.M. 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DATED 06.04.2018 PASSED IN S.A NO. 246/MUM/20 18 FOR ASSESSMENT YEAR (AY) 2011-12. IN THE APPLICATION, THE APPLICAN T/REVENUE HAS PRAYED FOR RECALLING THE STAY OF RECOVERY DATED 06.04.2018. 2. IN THE APPLICATION, THE APPLICANT/REVENUE HAS PLEAD ED THAT THE TRIBUNAL EXTENDED THE STAY GRANTED ON 24.11.2017 VIDE ORDER DATED 06.04.2014. IT IS FURTHER CONTENDED THAT WHILE CONSIDERING THE STAY A PPLICATION OF THE ASSESSEE, THE OFFICE OF ITO/DCIT (LTU-1), MUMBAI FOLLOWED THE GUIDELINE OF CBDT INSTRUCTION NO. 1914, F. NO. 404/72/93/ITCC DATED 0 2.12.1993 . AS PER THE SAID GUIDELINES, THE DEMAND SHALL BE STAYED ONLY IF THERE IS ANY VALID REASON. IT IS FURTHER PLEADED THAT MERE FILING APPEAL IS NOT S UFFICIENT. IT IS FURTHER STATED IN THE APPLICATION THAT ASSESSEE HAS NOT PAID 20% O F THE DEMAND AND/OR THE PRINCIPLE OF PAYMENT OF 20% OF DEMAND IS APPLICABLE IN THIS CASE. THIS M.A. NO. 234 MUM 2019-SUPERMAX PERSONAL CARE PVT. L TD. 2 APPLICATION IS FILED ON 01.04.2019. THE LD. DR FOR THE REVENUE MADE HIS SUBMISSION IN ACCORDANCE WITH THE CONTENTS OF APPLI CATION. 3. AT THE OUTSET OF HEARING, THE LD. AR OF THE ASSESSE E SUBMITS THAT THE PRESENT APPLICATION IS FILED AFTER DISPOSAL/DECISION OF ITA NO. 6107/MUM/2016, WHICH HAS BEEN DECIDED VIDE ORDER DATED 01.06.2018. THE APPLICATION IS FILED WITHOUT VERIFICATION OF FACT. 4. WE HAVE HEARD THE SUBMISSION OF LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. PERUSAL OF RECORD REVEALS THAT THE MAIN APPEAL OF THE ASSESSEE I.E. ITA NO. 6107/MUM/2016, WHEREIN THE INITIAL STAY WAS GRANTED ON 24.11.2017 AND WAS EXTENDED VIDE ORD ER DATED 06.04.2018, HAS ALREADY BEEN FINALLY DECIDED ON 01.06.2018. THE REFORE, THE APPLICATION FILED BY APPLICANT/REVENUE HAS BECOME INFRUCTUOUS. WE MAY FURTHER NOTE THAT THE APPLICANT/ASSESSING OFFICER HAS FILED THE PRESE NT APPLICATION WITHOUT VERIFICATION OF FACTS. 5. IN THE RESULT, MA FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 14.06.2019. SD/- SD/- SHAMIM YAHYA PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 14.06.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR J BENCH, ITAT, MUMBAI 6. GUARD FILE M.A. NO. 234 MUM 2019-SUPERMAX PERSONAL CARE PVT. L TD. 3 BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI