ASST CIT CEN CIR 29, V. RED CHILLIED ENTERTAINMENT P. LTD,

MA 94/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0643 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 14-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI .. , ! ! ! ! '!! !#, % BEFORE SHRI R. S. SYAL, A. M. AND SHRI VIVEK VARMA, J. M. '!'! '!'! '!'! '!'! ! & ! & ! & ! &/ // / M.A. NO.94/MUM/2012 (ARISING OUT OF ITA NO.4194/MUM/2010) ( & # !(# & # !(# & # !(# & # !(# / / / / ASSESSMENT YEAR: 2007-08) THE ASST. CIT, CENTRAL CIRCLE 29, ROOM NO.411, 4 TH FLOOR, AAYAKAR BHAVAN, MUMBAI-400 020 & & & & / VS. M/S. RED CHILLIES ENTERTAINMENT PVT. LTD. DEEPVAN BUILDING, ANAND VIHAR SOCIETY, 20 TH ROAD, KHAR (WEST), MUMBAI-400 052 ) ./ *+ ./ PAN/GIR NO. AACCR 2518 P ( ), / APPELLANT ) : ( -.), / RESPONDENT ) ), / / APPELLANT BY : SHRI RAJENDRA KUMAR -.), 0 / / RESPONDENT BY : SHRI HIRO RAI &! 0 1 / // / DATE OF HEARING : 12.07.2013 23( 0 1 / DATE OF PRONOUNCEMENT : 12 .07.2013 4 4 4 4 / // / O R D E R PER R. S. SYAL, AM: THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE ARISES OUT OF THE ORDER OF ITAT D BENCH, MUMBAI IN ITA NO. 4194 /MUM/2010 (AY: 2007-08) DATED 30.06.2011. 2 MA NO.94/MUM/2012 (A.Y. 2007-08) ASST. CIT VS. M/S. RED CHILLIES ENTERTAINMENT PVT. LTD. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE (DR) SUB MITTED THAT THE APPEAL OF THE REVENUE WAS DISMISSED ON THE BASIS OF CIRCULAR OF 2011 PROHIBITING THE DEPARTMENT FROM FILING SMALL TAX EF FECT APPEALS. RELYING ON THE JUDGMENTS OF THE HONBLE SUPREME COURT IN TH E CASE OF CIT VS. M/S. VIRGO MARKETING PVT. LTD. (SLP NO. 21705 OF 20 11 DATED 6.1.2012) AND SURYA HERBALS (SC) IT WAS STATED THAT THE ORDER BE RECALLED. IN THE OPPOSITION, THE LEARNED AR HAS PLACED ON RECORD COP IES OF TWO ORDERS PASSED BY THE MUMBAI BENCH OF THE TRIBUNAL IN ITO V S. KULDEEP SINGH NANDA (MA NO.415/MUM/2012 DATED 19.04.2013) AND ASS T. CIT VS. SHRI VIJAY MANSUKHANI (MA NO.493/MUM/2012 DATED 22. 02.2013) DISMISSING THE MAS FILED BY THE REVENUE IN IDENTIC AL CIRCUMSTANCES. ON A PERTINENT QUERY, THE LD. DR COULD NOT BRING TO OU R NOTICE ANY ORDER IN HIS FAVOUR. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE RELEVANT MATERIAL ON RECORD, WE FIND THAT THE SUBJECT MATTER OF THE PRESENT MISCELLANEOUS APPLICATION HAS ALREADY BEEN CONSIDER ED AND DECIDED BY THE TRIBUNAL IN THE AFORENOTED TWO ORDERS. IN THESE ORDERS, IT HAS BEEN HELD THAT THE EARLIER ORDER PASSED U/S. 254(1), DIS MISSING THE REVENUES APPEAL ON THE BASIS OF THE CBDT INSTRUCTIONS, CANNO T BE RECALLED. EVEN THE JUDGMENT OF THE HONBLE SUPREME COURT PRESSED I NTO SERVICE BY THE LEARNED DR HAS ALSO BEEN CONSIDERED AND THEREAFTER THE VIEW HAS BEEN CANVASSED. RESPECTFULLY FOLLOWING THE PRECEDENTS AN D IN THE ABSENCE OF 3 MA NO.94/MUM/2012 (A.Y. 2007-08) ASST. CIT VS. M/S. RED CHILLIES ENTERTAINMENT PVT. LTD. ANY ORDER IN FAVOUR OF THE REVENUE, WE ARE NOT INCL INED TO DISTURB THE ORDER PASSED U/S 254(1). 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. 5 16 *! 0 '!'! ! & 5* 0 *1 78 ORDER PRONOUNCED IN THE OPEN COURT ON JULY 12TH , 2013 SD/- SD/- (VIVEK VARMA) (R. S. SYAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; 9 & DATED : 12 .07.2013 !.&../ ROSHANI , SR. PS 4 0 -1' :'(1 4 0 -1' :'(1 4 0 -1' :'(1 4 0 -1' :'(1/ COPY OF THE ORDER FORWARDED TO : 1. ), / THE APPELLANT 2. -.), / THE RESPONDENT . 3. ; ( ) / THE CIT(A) 4. ; / CIT - CONCERNED 5. '!>? -1& , , / DR, ITAT, MUMBAI 6. ? # @ / GUARD FILE. //TRUE COPY// 4& 4& 4& 4& / BY ORDER, A AA A/ // /7 * 7 * 7 * 7 * (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI