TRIUMPH INTERNATIONAL FIANANCE INDIA LTD, v. ACIT CEN CIR 40,

MA 34/MUM/2010 | 2000-2001
Pronouncement Date: 14-05-2010 | Result: Allowed

Appeal Details

RSA Number 3419924 RSA 2010
Assessee PAN AAACE0308A
Bench Mumbai
Appeal Number MA 34/MUM/2010
Duration Of Justice 3 month(s) 25 day(s)
Appellant TRIUMPH INTERNATIONAL FIANANCE INDIA LTD,
Respondent ACIT CEN CIR 40,
Appeal Type Miscellaneous Application
Pronouncement Date 14-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted J
Tribunal Order Date 14-05-2010
Assessment Year 2000-2001
Appeal Filed On 20-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH: MUM BAI BEFORE N V VASUDEVAN JUDICIAL MEMBER AND SHRI B RAMAKOTAIAH ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO 34/MUM/2010 ARISING OUT OF ITA NO 450/MUM/2008 FOR AY 2000-01 TRIUMPH INTERNATIONAL FINANCE LTD OXFORD CENTRE 10 SHROFF LANE COLABA CAUSEWAY MUMBAI -400 005 PAN: AAACE 0308 A VS ACIT CENT CIR 40 AAYAKAR BHAVAN M K ROAD MUMBAI-400 020 APPLICANT RESPONDENT APPLICANT BY: MR RAJIV KHANDELWAL RESPONDENT BY: DR P DANIEL ORDER PER B RAMAKOTAIAH AM THIS MISCELLANEOUS APPLICATION (MA) IS FILED AGAINS T THE EX-PARTE ORDER OF THE TRIBUNAL DATED 23RD JULY 2009 IN ITA NO. 450/MU M/08 DISMISSING THE ASSESSEES APPEAL. 2. DURING THE PROCEEDINGS BEFORE US THE LEARNED AU THORIZED REPRESENTATIVE SUBMITTED THAT DUE TO INADVERTENCE THE AUTHORISED REPRESENTATIVE OF THE APPLICANT MADE INCORRECT NOTING OF THE DATE OF HEAR ING IN HIS DIARY FROM 2.7.2009 ADJOURNED TO 29.7.2009 AND THEREAFTER TO 14.10.2009 . HE COULD NOT APPEAR ON THE IMPRESSION THAT APPEAL WAS ADJOURNED BUT THE SA ME WAS DISMISSED EXPARTE. HE FILED AN AFFIDAVIT ACCORDINGLY AND REQUESTED FO R RECALLING OF THE SAID ORDER. NO OBJECTION WAS RAISED BY THE LEARNED DEPARTMENTAL REPRESENTATIVE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR NON- ATTENDANCE OF THE ASSESSEE ON MA 34/M/2010 TRIUMPH INTERNATIONAL FINANCE LTD 2 THE DAY WHEN THE APPEAL CAME UP FOR HEARING. WE AR E OF THE OPINION THAT THE EX-PARTE ORDER PASSED IN ITA NO 450/MUM/2008 FOR AY 2001-02 DESERVES TO BE RECALLED. WE ORDER ACCORDINGLY. THE REGISTRY IS DI RECTED TO FIX THIS APPEAL FOR HEARING ON 23.6.2010 AS WAS PRONOUNCED IN THE OPEN COURT AND THE PARTIES WERE INFORMED ACCORDINGLY. 4. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLOWED . ORDER PRONOUNCED ON 14TH MAY 2010. SD/- ( N V VASUDEVAN ) VICE PRESIDENT SD/- ( B RAMAKOTAIAH ) ACCOUNTANT MEMBER MUMBAI DATE: 14TH MAY 2010 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CIT (A) CENTRAL-4 MUMBAI. 4) THE CIT CENTRAL-VII MUMBAI. 5) THE D.R. K BENCH MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T. MUMBAI CHAVAN* MA 34/M/2010 TRIUMPH INTERNATIONAL FINANCE LTD 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 7.5.2010 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 10.5.2010 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER