Income Tax Appellate Tribunal - Mumbai
Sony Pictures Networks India ... vs Acit-12(3)(2), Mumbai on 20 December, 2019
आयकर अपीलीय अधिकरण "J " न्यायपीठ मब
ुं ई में ।
IN THE INCOME TAX APPELLATE TRIBUNAL " J" BENCH, MUMBAI
श्री महावीर स हिं , न्याययक दस्य एविं श्री जी. मंजनु ाथ लेखा दस्य के मक्ष ।
BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM
स्थधित आवे द न सुं . /SA No. 479/Mum/2019
(Arising out of ITA No. 6630/Mum/2018 for AY: 2014-15)
Sony Pictures Networks India The Asst. Co mmissioner of
Private Limited Income Tax, Circle 12(3)(2)
(Successor of MSM Discovery
Private Limited] Vs.
5 t h Floor, Interface Building
No.7, Malad Link road, Malad
(West), Mumbai-400 064
(आवेदक / Applicant) .. (p`%yaqaaI- / Respondent)
आवेदक की ओर े / Applicant by : Shri Nishant Thakkar, AR
प्रत्यर्थी की ओर े / Respondent by : Shri Jothilakshmi Nayak, DR
न
ु वाई की तारीख / Date of hearing: 20.12.2019
घोषणा की तारीख / Date of pronouncement : 20.12.2019
आदे श / O R D E R
महावीर ससुंह, न्याययक सदस्य/
PER MAHAVIR SINGH, JM:
By way of this Stay Application, the assessee has requested for extension of stay of balance outstanding demand.
2. The original stay was granted vide No. 526/Mum/2018 vide order dated 19.12.2018. The assessee has met with all the conditions imposed in the stay order and also made payment of ₹10 crores in two installments. This aspect does not have any dispute. The Stay was extended time and again and last extension is vide Stay Application No. 262/Mum/2019 dated 14.06.2019. The learned Counsel for the assessee before us 2 S A N o . 4 7 9 / Mu m/ 2 0 1 9 now stated that after last extension, the appeal came up for hearing 4(four) times i.e. on 02-07-2019, 19-09-2019, 28-10- 2019 and 16-12-2019. The assessee has given details at page 4 of the Stay Application, which read as under: -
Date of Hearing Result 2nd July 2019 On account of heavy rains, all matters were
automatically adjourned to 19th September, 2019.
19th September 2019 On this date, a Larger bench was presiding as a result of which the regular Benches were reconstituted, and the Hon'ble members (Shri Mahavir Singh and Shri Shamim Yahya) adjourned all the listed cases for hearing, except for Prothious Engineering Services Private Limited which was carried forward from the previous day i.e. 18 September 2019. Resultantly, the matter was adjourned to 28 October 2019.
28 October 2019 The Hon'ble Tribunal was not functioning during the Diwali period (i.e. from 22nd October 2019 to 1st November 2019).
Therefore, the matter was rescheduled to 16th December 2019. (Copy of the notice issued by the Hon'ble Tribunal and causelist rescheduling the matter to 16th December 2019 has been attached as Exhibit 5)
3. The assessee stated that the lead assessment year i.e. AY 2011-12 in ITA No. 971/Mum/2016 is already heard on 16.12.2019 and order is awaited. When these facts are confronted to the learned CIT Departmental Representative, she only requested for making a further payment and could not dispute the present facts.
4. We have heard rival contentions and gone through the facts and circumstances of the case. We find from the above stated facts is that there is no fault on the part of the assessee for non-disposal of this appeal and lead assessment year has 3 S A N o . 4 7 9 / Mu m/ 2 0 1 9 already been heard and order is awaited. Hence, we are inclined to extent stay of the balance outstanding demand for a further period of 180 days or till disposal of this appeal, whichever is earlier.
5. In the result, the stay application of the assessee is allowed in term of the above.
Order pronounced in the open court on 20.12.2019.
Sd/- Sd/-
(जी. मंजनु ाथ /G MANJUNATHA) (महावीर स ह
िं /MAHAVIR SINGH)
(लेखा दस्य / ACCOUNTANT MEMBER) (न्याययक दस्य/ JUDICIAL MEMBER)
मबंु ई, दिनांक/ Mumbai, Dated: 20.12.2019 सुदीप सरकार, व.निजी सनिव / Sudip Sarkar, Sr.PS आिेश की प्रदिदिदि अग्रेदिि/Copy of the Order forwarded to :
1. अिीिाथी / The Appellant
2. प्रत्यथी / The Respondent.
3. आयकर आयुक्त(अिीि) / The CIT(A)
4. आयकर आयुक्त / CIT
5. दिभागीय प्रदिदनदि, आयकर अिीिीय अदिकरण, मबंु ई / DR, ITAT, Mumbai
6. गार्ड फाईि / Guard file.
आिेशानसु ार/ BY ORDER, सत्यादिि प्रदि //True Copy// ि/सहायक िंजीकार (Asstt. Registrar) आयकर अिीिीय अदिकरण, मबंु ई / ITAT, Mumbai