DCIT., Pune V. Shri Starnet Network India Pvt Ltd, Pune

MA 96/PUN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9747 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 26-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S K SINGH
• Keywords: Transfer pricing; Application of stay

Judgement Text

1 INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NOS. MA NO.96/PN/2012 ARISING OUT OF SA NO.48/PN/2010 (ASSESSMENT YEAR 2006-07) DCIT, CIRCLE-6, PUNE .. APPLICANT VS. STARNET NETWORK (INDIA) PVT. LTD., P17 RAJIV GANDHI INFOTECH PARK, HINJEWADI, PUNE PA N NO. AAACN 5937G .. RESPONDENT APPLICANT BY : SRI S.K. SINGH DEPARTMENT BY : SRI RAJENDRA AGIWAL DATE OF HEARING : 28-12-2012 DATE OF PRONOUNCEMENT : 28-12-2012 ORDER PER R.S. PADVEKAR, JM: THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVE NUE MAINLY RAISING THE GRIEVANCE IN RESPECT OF THE STAY ORDER PASSED B Y THE TRIBUNAL IN ITA NO. 1350/PN/2010. THE MAIN GRIEVANCE OF THE APPLICANT IS THAT THE TRIBUNAL HAS GRANTED STAY OF DEMAND TILL INFINITY OR TILL DISPOS AL OF THE APPEAL WHEN AS PER THE PROVISO TO SUB SECTION 2(A) OF SECTION 254 THE TOTAL PERIOD OF STAY SHOULD NOT EXCEED 365 DAYS. 2. WE HAVE HEARD THE PARTIES. WE FIND THAT THIS AP PLICATION IS INFRUCTUOUS NOW AS THE APPEAL OF THE ASSESSEE, I.E. STARNET NET WORK (INDIA) PVT. LTD. VS. DCIT IN ITA NO.1350/PN/2010 HAS BEEN DISPOSED OF BY THE ORDER DATED 03- 10-2011. AS THE APPEAL ITSELF IS DISPOSED OFF, THE MISCELLANEOUS APPLICATION FILED AGAINST THE STAY ORDER ALSO DOES NOT SURVIVE AS ADMITTEDLY THE STAY ORDER IS AN INTERIM ORDER. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSIO N OF THE PROCEEDINGS ON 28-12-2012. SD/- SD/- (R.K. PANDA) (R.S. PADV EKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED: THE 28 TH DECEMBER 2012 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT(TRANSFER PRICING)-IV, PUNE 4. THE D.R, A PUNE BENCH 5. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY ITAT, PUNE BENCHES, PUNE