Dy. CIT (IT)2(3)(2), Mumbai v. Gemological Institute of America Inc
[Citation -2019-LL-0830-131]

Citation 2019-LL-0830-131
Appellant Name Dy. CIT (IT)2(3)(2), Mumbai
Respondent Name Gemological Institute of America Inc.
Court ITAT-Mumbai
Relevant Act Income-tax
Date of Order 30/08/2019
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags recovery of demand • stay of recovery

IN INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I , MUMBAI Before S/Shri G S Pannu, Vice-President, & Pawan Singh, Judicial Member MA No. 367, 371 & 372/Mum/2019 (Arising out of SA Nos.579, 515 & 516/Mum/2018 for A.Ys.2010-11, 2011-12 & 2012-13) Dy. CIT (IT)2(3)(2), Gemological Institute of America Inc. Mumbai C/o GIA India Laboratory P Ltd., Vs. 10th floor, Trade Centre, BKC, Bandra (E), Mumbai 400 051 (Applicant) (Respondent) Applicant By : Shri Manoj Kumar Respondent By S/Shri J D Mistry & Niraj Sheth Date of Hearing 30.08.2019 Date of Pronouncement 30.08.2019 ORDER Per G S Pannu,Vice-President: captioned Miscellaneous Applications have been preferred by Revenue u/s. 254(2) of Act, seeking reconsideration of orders passed by Tribunal in SA No. 579/Mum/2018 and SA Nos. 516 & 517/Mum/2018 dated 11.01.2019, whereby stay on recovery of demands were made. 2 MA 367, 371 & 372/Mum/2019 Gemological Institute of America Inc. 2. At outset, it was noticed that applications are misconceived, in as much as, they have been filed on 24.06.2019, i.e. at time when orders which are sought to be reconsidered had already become infructuous. Notably, stay on recovery of demand granted by Tribunal vide orders dated 11.01.2019, was operative only till 10.05.2019, as has been mentioned by applicant itself in para No.2 of application. 3. In view of aforesaid, captioned Miscellaneous Applications do not survive for consideration and are dismissed. Order dictated and pronounced in court on 30th August, 2019 in presence of both parties. Sd/- Sd/- (Pawan Singh) (G S Pannu) JUDICIAL MEMBER VICE-PRESIDENT Mumbai, Dated 30th August, 2019 SA Copy of Order forwarded to 1. Applicant. 2. Respondent. 3. CIT(A), Mumbai. 4. CIT 5. DR, I Bench, ITAT, Mumbai BY ORDER True Copy (Assistant Registrar) Income Tax Appellate Tribunal, Mumbai Dy. CIT (IT)2(3)(2), Mumbai v. Gemological Institute of America Inc
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