N.H. SECURITIES, v. DCIT CEN CIR 40,

MA 412/MUM/2009 | 1999-2000
Pronouncement Date: 09-09-2010 | Result: Dismissed

Appeal Details

RSA Number 41219924 RSA 2009
Assessee PAN AAACS7140Q
Bench Mumbai
Appeal Number MA 412/MUM/2009
Duration Of Justice 1 year(s) 3 month(s) 3 day(s)
Appellant N.H. SECURITIES,
Respondent DCIT CEN CIR 40,
Appeal Type Miscellaneous Application
Pronouncement Date 09-09-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 09-09-2010
Assessment Year 1999-2000
Appeal Filed On 05-06-2009
Judgment Text
1 MA NO412/MUM/2009 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI D MANMOHAN VP & SHRI R K PANDA AM M.A NO. 412/MUM/2009 ARISING OUT OF ITA NO.3717/MUM/2004 (ASSESSMENT YEAR 1999-00) M/S N H SECURITIES LTD BHUPEN CHAMBERS 9 DALAL ST/. FORT MUMBAI 23 THE DY COMMR OF INCOME TAX CEN.CIR 40 MUMBAI (APPELLANT) VS (RESPONDENT) PAN AAACS7140Q ASSESSEE BY: NONE REVENUE BY: DR P DANIEL(SPL.COUNSEL) O R D E R PER R K PANDA: THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATI ON REQUESTS THE TRIBUNAL TO RECALL/MODIFY THE GROUNDS OF APPAL NO.3 ON THE GROU ND THAT IT CONTAINS MISTAKE APPARENT FROM THE RECORDS. 2 THIS MISCELLANEOUS APPLICATION IS FIXED FOR HEARI NG FROM TIME TO TIME AND WAS LAST FIXED FOR HEARING ON 29.7.2010. THE CASE WAS A DJOURNED TO 27.8.2010. ON 27 TH AUGUST 2010 NONE APPEARED ON BEHALF OF THE ASSESSE E AND AN APPLICATION FOR SEEKING ADJOURNMENT WAS FILED STATING THAT MR RAJIV KHANDELWAL WHO IS BRIEFED IN THE MATTER IS OUT OF TOWN AND THEREFORE A SHORT A DJOURNMENT MAY BE GRANTED. HOWEVER ON PERUSAL OF THE RECORDS IT IS SEEN THAT NO POWER OF ATTORNEY OF MR RAJIV KHANDELWAL IS ON RECORD. THE CASE WAS ARGUED BY ONE MR J D MISTRY. UNDER THESE CIRCUMSTANCES THE REQUEST OF THE ASSESSEE FOR ADJO URNMENT IS REJECTED. FROM THE CONDUCT OF THE ASSESSEE IT APPEARS THAT THE ASSESS EE IS NOT INTERESTED IN PROSECUTING THE MISCELLANEOUS APPLICATION FILED BY IT. THEREFOR E FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PRADESH HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT(223 2 MA NO412/MUM/2009 ITR 480(MP) AND BY THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS MULTIPLAN (INDIA) PVT LTD (38 ITD 320 (DEL) WE DISMISS THE MI SCELLANEOUS APPLICATION FILED BY THE ASSESSEE AS UNADMITTED. 3 IN THE RESULT THE MISCELLANEOUS APPLICATION IS DI SMISSED. ORDER PRONOUNCED ON THE 9 TH DAY OF SEPT 2010. SD/ SD/- (D MANMOHAN ) VICE PRESIDENT ( R K PANDA ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 9 TH SEPT 2010 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR ITAT MUMBAI