DY. CIT (IT) 2(3) (2), MUMBAI V. GEMOLOGICAL INSTITUTE OF AMERICA. INC, MUMBAI

MA 367/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1949 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 24-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I, MUMBAI BEFORE S/SHRI G S PANNU, VICE-PRESIDENT, & PAWAN SINGH, JUDICIAL MEMBER MA NO. 367, 371 & 372/MUM/2019 (ARISING OUT OF SA NOS.579, 515 & 516/MUM/2018 FOR A.YS.2010-11, 2011-12 & 2012-13) DY. CIT (IT)2(3)(2), MUMBAI VS. GEMOLOGICAL INSTITUTE OF AMERICA INC. C/O GIA INDIA LABORATORY P LTD., 10 TH FLOOR, TRADE CENTRE, BKC, BANDRA (E), MUMBAI 400 051 (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI MANOJ KUMAR RESPONDENT BY : S/SHRI J D MISTRY & NIRAJ SHETH DATE OF HEARING : 30.08.2019 DATE OF PRONOUNC EMENT : 30.08.2019 O R D E R PER G S PANNU,VICE-PRESIDENT: THE CAPTIONED MISCELLANEOUS APPLICATIONS HAVE BEEN PREFERRED BY THE REVENUE U/S. 254(2) OF THE ACT, SEEKING RECONSIDERA TION OF THE ORDERS PASSED BY THE TRIBUNAL IN SA NO. 579/MUM/2018 AND SA NOS. 516 & 517/MUM/2018 DATED 11.01.2019, WHEREBY THE STAY ON THE RECOVERY OF THE DEMANDS WERE MADE. 2 MA 367, 371 & 372/MUM/2019 GEMOLOGICAL INSTITUTE OF AMERICA INC. 2. AT THE OUTSET, IT WAS NOTICED THAT THE APPLICATI ONS ARE MISCONCEIVED, IN AS MUCH AS, THEY HAVE BEEN FILED ON 24.06.2019, I.E . AT THE TIME WHEN THE ORDERS WHICH ARE SOUGHT TO BE RECONSIDERED HAD ALRE ADY BECOME INFRUCTUOUS. NOTABLY, THE STAY ON THE RECOVERY OF THE DEMAND GRA NTED BY THE TRIBUNAL VIDE ORDERS DATED 11.01.2019, WAS OPERATIVE ONLY TILL 10 .05.2019, AS HAS BEEN MENTIONED BY THE APPLICANT ITSELF IN PARA NO.2 OF T HE APPLICATION. 3. IN VIEW OF THE AFORESAID, THE CAPTIONED MISCELLA NEOUS APPLICATIONS DO NOT SURVIVE FOR CONSIDERATION AND ARE DISMISSED. ORDER DICTATED AND PRONOUNCED IN COURT ON 30 TH AUGUST, 2019 IN THE PRESENCE OF BOTH THE PARTIES. SD/- SD/- (PAWAN SINGH) (G S PANNU) JUDICIAL MEMBER VICE-PRESIDENT MUMBAI, DATED : 30 TH AUGUST, 2019 SA COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. THE CIT 5. THE DR, I BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, MUMBAI