SONY PICTURES NETWORKS INDIA P. LTD ( SUCCESSOR OF MSM DISCOVERY P.LTD), MUMBAI V. ASST CIT 12(3)(2), MUMBAI

MA 731/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1026 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2012-2013
• Appeal Filed On: 13-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA
• Assessee Lawyers: NISHANT TAKKAR; JASMINE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUM BAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH , JM MA NO.731/MUM/2018 (ARISING OUT OF ITA NO. 1935/MUM/2017) (ASSESSMENT YEAR: 2012-13) SONY PICTURES NETWORKS INDIA PVT.LTD (SUCCESSOR OF MSM DISCOVERY PVT.LTD) INTERFACE BUILDING NO.7 4 TH FLOOR, MALAD LINK ROAD MALAD(W),MUMBAI-400 064 VS. ASST. CIT - 12(3)(2) ROOM NO.147B, 1 ST FLOOR AAYKAR BHAWAN, M.K.ROAD,CHURCHGATE MUMBAI-400 020 PAN/GIR NO. AA GCS4253E ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI NISHANT TAKKAR & MS. JASMINE RESPONDENT BY : SHRI NISHANT SAMAIYA DATE OF HEARING : 08/03/2019 DATE OF PRONOUNCEMENT : 14 / 03/2019 O R D E R PER SHAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO.1935/MUM/20 17 VIDE ORDER DATED 02.05.2018. 2. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE R ECORDS. LD. COUNSEL OF THE ASSESSEE SHRI NISHANT THAKKAR SUBMIT TED THAT IN THE AFORESAID ORDER THE ITAT HAD REMITTED THE MATTER TO THE FILE OF THE AO FOR 2 MA NO.731/MUM/2018 SONY PICTURES NETWORK INDIA PVT.LTD. ADJUDICATING THE ISSUES FOLLOWING ORDER OF ITAT IN ASSESSEES OWN CASE IN EARLIER YEAR FOR AY 2011-12 VIDE ORDER DATED 26.07. 2017. 3. LD. COUNSEL SUBMITTED THAT ALL THE FACTS NEEDED FOR ADJUDICATING THE ISSUE WERE AVAILABLE BEFORE THE ITAT AS THEY WERE A LSO AVAILABLE BEFORE THE ITAT IN THE EARLIER YEAR WHEN IT REMANDED THE MATTE R. LD. COUNSEL SUBMITTED THAT ASSESSEE HAD FILED A MISCELLANEOUS A PPLICATION FOR RECALL OF THE EARLIER DATE 26/07/2017. BUT THE SAME WAS REJEC TED. HOWEVER, LD. COUNSEL SUBMITTED THAT VIDE ORDER DATED 03.01.2019, THE HONBLE BOMBAY HIGH COURT HAS REVERSED THE MISCELLANEOUS APPLICATI ON ORDER OF THE ITAT AND HAS HELD THAT WHEN ALL THE FACTS WERE AVAILABLE THE ITAT SHOULD HAVE DECIDED THE ISSUE ITSELF. HENCE LD. COUNSEL OF THE ASSESSEE PLEADED THAT FOLLOWING THE ABOVE JURISDICTIONAL HIGH COURT DECIS ION THIS ORDER OF THE ITAT SHOULD ALSO BE RECALLED AND THE MATTER SHOULD BE ADJUDICATED BY THE ITAT ITSELF. FURTHER LD. COUNSEL OF THE ASSESSEE SU BMITTED THAT THE PRECEDENCE IN THIS REGARD IS THERE IN THE DECISION OF DELHI HIGH COURT IN LAKSHMI SUGAR MILLS CO. LTD VS. CIT (22TAXMANN.COM 300) WHEREIN ON SIMILAR PROPOSITIONS THAT RECALL OF THE ORDER WAS A PPROVED BY THE HONBLE HIGH COURT. 4. UPON CAREFUL CONSIDERATION WE FIND CONSIDERABLE COGENCY IN THE SUBMISSION OF THE LD. COUNSEL OF THE ASSESSEE. AS T HE ORDER OF THE ITAT WHICH WAS FOLLOWED BY THE ITAT IN THE PRESENT ORDER HAS BEEN DIRECTED BY THE HONBLE JUDICIAL HIGH COURT TO BE HEARD AFRESH BY THE ITAT FOR THE 3 MA NO.731/MUM/2018 SONY PICTURES NETWORK INDIA PVT.LTD. ADJUDICATION ON THE ISSUE, RESPECTFULLY FOLLOWING T HE ABOVE WE ALSO RECALL THIS ORDER OF THE ITAT DATED 02.05.2018 5. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEA RING ON THE SAME DATE ON WHICH THE EARLIER APPEAL FOR AY 2011-12 IS FIXED PURSUANT TO THE AFORESAID DIRECTION OF THE HONOURABLE JURISDICTIONA L HIGH COURT. 6. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED WI TH THE ABOVE PROPOSITION. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED AS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH MARCH, 2019. SD/- SD/- (AMARJIT SINGH) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 14.03.2019 THIRUMALESH , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD FILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI