ITO (OSD) (TDS) 3(1), MUMBAI vs. VIACOM 18 MEDIA P.LTD, MUMBAI

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ITA 2201/MUM/2014Status: DisposedITAT Mumbai16 December 2015AY 2011-123 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the issues raised in the current appeal were identical to those decided in the assessee's own case previously. Following the co-ordinate bench's decision, the Tribunal held that the appeal had no merit.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee argued that the grounds of appeal were identical to a previous case decided by the Tribunal in their favor.

What were the issues?

Whether the grounds of appeal in the present case are identical to those decided in the assessee's own case by a co-ordinate bench of the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI N.K. BILLAIYA & SHRI PAWAN SINGH

Hearing: 16.12.2015Pronounced: 16.12.2015

O R D E R

PER N.K. BILLAIYA, AM:

1.

This appeal by the Revenue is preferred against the order of the Ld. CIT(A)-14, Mumbai dated 22.1.2014 pertaining to assessment year 2011-12.

2.

At the very outset, the Ld. Counsel for the assessee drew our attention to the decision of the Tribunal in assessee’s own case in & 4208 & 4209/M/2012 with C.O. Nos. 131, 156 & 157/M/2013 and further drawing our attention to the grounds of appeal

considered by the Tribunal in the said order, it is the say of the Ld. Counsel that grounds of appeal of the case in hand are identically worded and therefore the issues are squarely covered in favour of the assessee and against the Revenue by the decision of the Tribunal (supra).

3. The Ld. Departmental Representative fairly conceded to this.

4. We have considered the grievance of the assessee carefully. We have also considered the order of the Tribunal referred to hereinabove. We find force in the contention of the Ld. Counsel. On identical issues, the Tribunal has decided these issues in favour of the assessee at para 24 of its order which reads as under: “ We have considered the rival submissions and also perused the relevant material on record. We find that this issue regarding payment for production of programmes for broadcasting and telecasting has been considered and decided by the Hon’ble Delhi High Court in the case of CIT Vs Prasar Bharati (supra) as discussed above. Respectfully following the same, this issue is accordingly decided in favour of the assessee. In view of the above finding, we find that there is no merit in the appeal of the Revenue and the same is hereby dismissed”. Respectfully following the findings of the Co-ordinate Bench, in our considered opinion, there is no merit in the appeal of the Revenue and the same is hereby dismissed.

Order pronounced in the open court on 16th December, 2015.

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