ASSISTANT COMMISSIONER OF INCOME TAX - 5 ( 3) ( 2), MUMBAI V. VODAFONE INDIA LIMITED, MUMBAI

MA 381/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5063 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 05-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHTAR ANSARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F , BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY , JM & SHRI M.BALAGANESH, AM M.A.NO.381/MUM/2019 (ARISING OUT OF S A NO. 16 /MUM/201 9 ( ASSESSMENT YEAR : 2011 - 12 ) ASSISTANT COMMISSIONER OF INCOME TAX - 5(3)(2) ROOM NO.6 11, AAYAKAR BHAVAN M.K.ROAD, MUMBAI 400020 VS. M/S. VODAFONE INDIA LIMITED PENINSULA CORPORATE PARK GANPATRAO KADAM MARG LOWER PAREL MUMBAI 400 013 PAN/GIR NO. AAACH5332B (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI AKHTAR ANSARI ASSESSEE BY S HRI KETAN VED DATE OF HEARING 18 / 10 /2019 DATE OF PRONOUNCEMENT 23 / 10 /2019 / O R D E R PER M. BALAGANESH (A.M) : BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE REVENUE HAD SOUGHT TO VACATE THE STAY ON RECOVERY OF DEMAND BY PLA CING RELIANCE ON THE DECISION OF THE HONBLE SUPREME COURT IN THE CASE OF ASIAN RESURFAC ING OF ROAD AGENCY PVT. LTD. & ANR . WE FIND THAT THIS TRIBUNAL HAD GRANTED STAY ON RECOVERY OF DEMAND FOR A PERIOD OF SIX MONTHS VIDE ITS ORDER IN SA NO. 16/ MUM/ 2019 DAT ED 01/02/2019. THE SAID STAY HAD ALREADY EXPIRED ON 31/07/2019. M A NO. 381/MUM/2019 M/S. VODAFONE INDIA LTD., 2 2. WE FIND THAT THE PRESENT MISCELLANEOUS APPLICATION PREFERRED BY THE REVENUE IS AGAINST THIS SAID STAY ORDER DATED 01/0 2/2019, WHICH IS ALREADY EXPIRED. A CCORDINGLY, WE HOLD THAT THE MISCEL LANEOUS APPLICATION PREFERRED BY THE REVENUE IS INFRUCTUOUS IN AS MUCH AS THERE IS NO NEED TO VACATE THE STAY GRANTED BY THIS TRIBUNAL AS IT HAD ALREADY EXPIRED ON 31/07/2019. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23 / 10 /201 9 SD/ - ( VIKAS AWASTHY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 23 / 10 / 2019 KARUNA , SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//