Income Tax Appellate Tribunal - Mumbai
Asst Cit Cir 7(1)(2), Mumbai vs Loreal India P.Ltd, Mumbai on 15 May, 2019
आयकर अपीलीय अधिकरण "K" न्यायपीठ मब
ुं ई में ।
IN THE INCOME TAX APPELLATE TRIBUNAL " K" BENCH, MUMBAI
श्री महावीर स हुं , न्याययक दस्य एवुं श्री रसमत कोचर लेखा दस्य के मक्ष ।
BEFORE SRI MAHAVIR SINGH, JM AND SRI RAMIT KOCHAR, AM
ववववि आवेदन. / MA No. 177/Mum/2019
( Arising in S A No. 483/Mum/2018 A.Y: 2012-13)
The Asst. Commissioner of L'Oreal India Pvt. Ltd.
Income Tax, Circle 7(1)(2), A-W ing, 8th Floor,
Room No. 130, Ground marathon Futurex, N .M.
Vs.
Floor, Aayakar Bhavan, Joshi Marg, Lower Parel,
Maharishi Karve Road, Mumbai-400 013
Mumbai-400 020
(Appellant) .. (Respondent)
PAN No. AAACL0738L
अपीलार्थी की ओर े / Appellant by : Shri Manish Kumar Singh , DR
प्रत्यर्थी की ओर े / Respondent by : Shri M.P. Lohia, AR
नवाई की तारीख / Date of hearing: 03-05-2019
घोषणा की तारीख / Date of pronouncement : 15-05-2019
AadoSa / O R D E R
महावीर स हुं , न्याययक दस्य/
PER MAHAVIR SINGH, JM:
By way of this Misc. Application, the Revenue has requested for vacation of stay order dated 26.10.2018 because this stay granted is beyond 365 days.
2. The learned Sr. Departmental Representative stated that the facts that the total demand involved in this case for AY 2012-13 was ₹ 182.87 2 crores and the demand is stayed vide stay order in stay application No. 483/Mum/2018 by the Tribunal exceeding 365 days. It was stated by the learned Sr. Departmental Representative that the first stay order was passed by the Tribunal on 05.05.2017 and further there is a large outstanding demand involved in this case for AYs 2011-12, 2012-13, 2013-14 and 2014-15. It was contended that the appeals are pending for adjudication before the Tribunal. When this Misc. Application was put to the learned Counsel for the assessee, he stated that the Tribunal has already decided the appeal of the assessee and this Misc. Application has become infructuous. The assessee's Counsel filed copy of Tribunals order in ITA No 1417/Mum/2016 for AY 2012-13, wherein the Tribunal pronounced this order on 30.01.2019. Since, the Tribunal has already pronounced this order, this Misc. Application have become infructuous and hence dismissed.
3. In the result, MA of the Revenue is dismissed.
Order pronounced in the open court on 15-05-2019.
Sd/- Sd/-
(रमित कोचर / RAMIT KOCHAR) (िहावीर म ह
िं /MAHAVIR SINGH)
(लेखा दस्य / ACCOUNTANT MEMBER) (न्याययक दस्य/ JUDICIAL MEMBER)
ििंबई, ददनािंक/ Mumbai, Dated: 15.05.2019 दीप रकार, व.यनजी धचव / Sudip Sarkar, Sr.PS 3 आदे श की प्रयतसलवप अग्रेवषत/Copy of the Order forwarded to :
1. अपीलार्थी / The Appellant
2. प्रत्यर्थी / The Respondent.
3. आयकर आयक्त(अपील) / The CIT(A)
4. आयकर आयक्त / CIT
5. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, ििंबई / DR, ITAT, Mumbai
6. गार्ड फाईल / Guard file.
आदे शान ार/ BY ORDER, त्यावपत प्रयत //True Copy// उप/ हायक पुंजीकार (Asstt. Registrar) आयकर अपीलीय अधिकरण, ििंबई / ITAT, Mumbai