Income Tax Appellate Tribunal - Mumbai
Red Chillied Entertainment P. Ltd , vs Department Of Income Tax on 30 June, 2011
आयकर अपीलीय अिधकरण "डȣ" Ûयायपीठ मुंबई मɅ।
IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH,
MUMBAI
ौी आर.एस. ःयाल, लेखा सदःय एवं ौी ǒववेक वमा[, Ûयाियक सदःय के सम¢ ।
BEFORE SHRI R. S. SYAL, A. M. AND SHRI VIVEK VARMA, J. M.
ǒवǒवध आवेदन/
न/M.A. No.94/Mum/2012
(Arising out of ITA No.4194/Mum/2010)
( िनधा[रण वष[ / Assessment Year: 2007-08)
The Asst. CIT, Central Circle 29, M/s. Red Chillies Entertainment
th
Room No.411, 4 Floor, Pvt. Ltd.
Aayakar Bhavan, बनाम/
बनाम Deepvan Building, Anand Vihar
th
Mumbai-400 020 Vs. Society, 20 Road, Khar (West),
Mumbai-400 052
ःथायी ले खा सं . /जीआइआर सं . / PAN/GIR No. AACCR 2518 P
(अपीलाथȸ /Appellant) : (ू×यथȸ / Respondent)
अपीलाथȸ ओर से / Appellant by : Shri Rajendra Kumar
ू×यथȸ कȧ ओर से/Respondent by : Shri Hiro Rai
सुनवाई कȧ तारȣख /
: 12.07.2013
Date of Hearing
घोषणा कȧ तारȣख /
: 12 .07.2013
Date of Pronouncement
आदे श / 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.
2MA No.94/Mum/2012 (A.Y. 2007-08) Asst. CIT vs. M/s. Red Chillies Entertainment Pvt. Ltd.
2. The Learned Departmental Representative (DR) submitted that the appeal of the Revenue was dismissed on the basis of Circular of 2011 prohibiting the Department from filing small tax effect appeals. Relying on the judgments of the Hon'ble Supreme Court in the case of CIT vs. M/s. Virgo Marketing Pvt. Ltd. (SLP No. 21705 of 2011 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 copies of two orders passed by the Mumbai Bench of the Tribunal in ITO vs. Kuldeep Singh Nanda (MA No.415/Mum/2012 dated 19.04.2013) and Asst. CIT vs. Shri Vijay Mansukhani (MA No.493/Mum/2012 dated 22.02.2013) dismissing the MAs filed by the Revenue in identical circumstances. On a pertinent query, the ld. DR could not bring to our notice any order in his favour.
3. After considering the rival submissions and perusing the relevant material on record, we find that the subject matter of the present Miscellaneous Application has already been considered 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), dismissing the Revenue's appeal on the basis of the CBDT Instructions, cannot be recalled. Even the judgment of the Hon'ble Supreme Court pressed into service by the Learned DR has also been considered and thereafter the view has been canvassed. Respectfully following the precedents and 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 inclined to disturb the order passed u/s 254(1).
4. In the result, the Miscellaneous Application is dismissed.
पǐरणामतः राजःव कȧ ǒवǒवध आवेदन खाǐरज कȧ जाती है ।
Order pronounced in the open court on July 12th , 2013 Sd/- Sd/-
(VIVEK VARMA) (R. S. SYAL) Ûयाियक सदःय/JUDICIAL MEMBER लेखा सदःय/ACCOUNTANT MEMBER मुंबई Mumbai; ǑदनांकDated : 12 .07.2013 व.िन.स./Roshani , Sr. PS आदे श कȧ ूितिलǒप अमेǒषत/ षत Copy of the Order forwarded to :
1. अपीलाथȸ /The Appellant
2. ू×यथȸ / The Respondent.
3. आयकर आयुƠ(अपील) / The CIT(A)
4. आयकर आयुƠ / CIT - concerned
5. ǒवभागीय ूितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai
6. गाड[ फाईल / Guard file.
//True Copy// आदे शानुसार/ BY ORDER, उप/ उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अिधकरण, मुंबई / ITAT, Mumbai