ACIT,Circle-2(2)(1),International Taxation Delhi, New Delhi V. Microsoft Regional Sales Pte.Ltd(Formerly Know as Microsoft Regional Sales Corporation), New Delhi

MA 363/DEL/2022

AI Insights

The case involves the Income Tax Department (Revenue) filing miscellaneous applications seeking recall/rectification of stay orders related to Microsoft Regional Sale Pte. Ltd. for the assessment years 2018-19 and 2019-20. The applications were based on stay orders that were issued pending the outcome of appeals. However, the Tribunal had already disposed of the related appeals before the hearing of these applications, rendering the stay orders and consequently the applications for their recall/rectification irrelevant. The Tribunal, therefore, dismissed the applications as infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300739 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 02-02-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 22-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay
• Section: 274

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT & SHRI SAKTIJIT DEY, JUDICIAL MEMBER Miscellaneous Application Nos. 361, 362 & 363/Del/2023 ( Arising out of SA Nos. 274, 275 & 276/Del/2022 ) Assessment Years: 2018-19, 2018-19 & 2019-20 ACIT, Circle-2(2)(1), International Taxation, New Delhi Vs. Microsoft Regional Sale Pte. Ltd. (Formerly known as Microsoft Regional Sales, C/o. Mr. Nirmal Malpani, Ernst & Young LLP, 3 rd Floor, Worldmark 1, IGI Airport Hospitality District, Aerocity, New Delhi, Delhi-1100 37 PAN :AADCM1638A (Applicant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned applications have been filed by the Revenue seeking recall/rectification of orders dated 09.09.2022 passed in Department by S/Shri Nageshwar Rao & Akashay Uppal, Advocates Respondent by Miss. Maimum Alam, Sr. DR Date of hearing 03.02.2023 Date of pronouncement 03.02.2023 2 MA Nos. 361, 362 & 363/Del./2022 S.A. Nos. 274 to 275/Del/2022 pertaining to assessment years 2018-19 and 2019-20. 2. We have heard the parties and perused the material available on record. 3. At the time of hearing, learned counsel appearing for the assessee submitted that the corresponding appeals, in the meanwhile, have been disposed of by the Tribunal vide order dated 28.12.2022 passed in ITA No.1914/Del/2022 and order dated 19.01.2023 passed in ITA Nos. 1912 and 1913/Del/2022. 4. Considering the fact that the corresponding appeals of the assessee stand disposed of, the stay orders passed by the Tribunal which are subject matter of challenge in the present applications, no longer survive. In that view of the matter, the present applications of the Revenue have become infructuous. Hence, deserve to be dismissed. Accordingly, we do so. 7. In the result, all the stay applications are dismissed. Order pronounced in the open court on 3 rd February, 2023. Sd/- Sd/- ( G.S. PANNU ) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 3 rd February, 2023. Mohan Lal 3 MA Nos. 361, 362 & 363/Del./2022 Copy forwarded to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi