DCIT CEN CIR 6(1), v. NESS TECHNLGOES (I) P. LTD,

MA 186/MUM/2015 | 2010-2011
Pronouncement Date: 21-11-2019 | Result: Dismissed

Appeal Details

RSA Number 18619924 RSA 2015
Assessee PAN AAACA9649L
Bench Mumbai
Appeal Number MA 186/MUM/2015
Duration Of Justice 4 year(s) 3 month(s) 7 day(s)
Appellant DCIT CEN CIR 6(1),
Respondent NESS TECHNLGOES (I) P. LTD,
Appeal Type Miscellaneous Application
Pronouncement Date 21-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted K
Tribunal Order Date 21-11-2019
Assessment Year 2010-2011
Appeal Filed On 13-08-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 186 / MUM /2015 ( ARISING OUT OF SA N O. 37 /MUM /201 5 ) ( ASSESSMENT YEAR : 2010 1 1 ) THE DY. COMMISSIONER OF INCOME TAX CENTRAL CI RCLE 6 (1) ROOM NO. 104 FIRST FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400020 VS. M/S NESS TECHNOLOGIES (I) PVT. LTD. UNIT 501 INTERFACE - 11 NEW LINK ROAD MALAD (WEST) MUMBAI - 64 PAN: AAACA9649L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI JOSHUA SANCTIS ( AR ) REVENUE BY : SHRI MANOJ KUMAR SINGH (D R) DATE OF HEARING : 23 /0 8 /201 9 DATE OF PRONOUNCEMENT: 21 / 11 /201 9 O R D E R PER RAM LAL NEGI JM THE REVENUE HAS FILED THE PRESENT MI SCELLANEOUS APPLICATION (MA) FOR RECALLING OF ORDER DATED 20.02.2015 PASSED BY THE K BENCH OF THE ITAT IN THE ASSESSEES CASE SA NO . 37 /M UM/2015 ARISING OUT OF ITA NO. 943/MUM/2015 PERTAI NING TO THE ASSESSMENT YEAR 2010 - 11. 2. THE LD. DEPARTMENTAL REPRE SENTATIVE (DR) SUBMITTED BEFORE US THAT VIDE ORDER DATED 20.02.2015 THE ITAT MUMBAI HAS PARTLY ALLOWED THE STAY APPLICATION FILED BY THE ASSESSEE AND GRANTED STAY ON RECOVERY OF DEMAND RAISED ON THE BASIS OF THE IMPUGNED ORDER PASSED BY THE AO U/S 143 (3) R.W.S. 144C ( 13) OF THE INCOME TAX ACT SUBJECT TO PAY MENT OF RS. 2 CRORES ON OR BEFORE 25.03.2015 . T HE ASSESSEE FAILED TO COMPLY WITH THE DIRECTIONS OF THE ITAT . ACCORDINGLY THE DEPARTMENT FILED PRESENT MA FOR RECALL ING ORDER DATED 20.02.2015 PASSED BY T HE TRIBUNAL. 2 M.A. NO . 186/ MUM/2015 ASSESSMENT YEAR: 2010 - 11 3. THE LD. DR FURTHER POINTED OUT THAT SINCE THE TRIBUNAL HAS DISPOSED OF THE PENDING APPEAL ITA NO. 943/MUM/2015 VIDE ORDER DATED 30.09.2015 THE PRESENT MA HAS BECOME INFRUCTUOUS THEREFORE THE DEPARTMENT DOES NOT WANT TO PRESS THE SAID AP PLICATION. 4. WE HAVE PERUSED THE MATERIAL ON RECORD. AS POINTED OUT BY THE LD. DR SINCE THE ITAT HAS FINALLY DISPOSED OF THE ASSESSEES APPEAL FOR THE AY 2011 - 12 VIDE ORDER DATED 30.09.2015 THIS MA HAS BECOME INFRUCTUOUS. ACCORDINGLY WE DISMISS THE PR ESENT MA AS NOT PRESSED . IN THE RESULT MISC. APPLICATION FILED BY THE REVENUE FOR A SSESSMENT YEAR 2010 - 11 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER 2019 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 21 / 11 / 2019 ALINDRA PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CI T(A) - 4. / CIT 5. / DR ITAT MUMBAI 6. / GUARD FILE . / BY ORDER //TRUE COPY// / (DY./ASSTT. REGISTRAR) / ITAT MUMBAI