KODAK INDIA P. LTD, v. ASST. CIT 10(1),

MA 508/MUM/2010 | 2000-2001
Pronouncement Date: 25-02-2011 | Result: Allowed

Appeal Details

RSA Number 50819924 RSA 2010
Assessee PAN AAACK2172J
Bench Mumbai
Appeal Number MA 508/MUM/2010
Duration Of Justice 6 month(s) 11 day(s)
Appellant KODAK INDIA P. LTD,
Respondent ASST. CIT 10(1),
Appeal Type Miscellaneous Application
Pronouncement Date 25-02-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted J
Tribunal Order Date 25-02-2011
Assessment Year 2000-2001
Appeal Filed On 13-08-2010
Judgment Text
1 MA508/M/2010 M/S KODAK INDIA PVT. LTD.. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J BEFORE SHRI D.K. AGARWAL J.M. AND SHRI PRAMOD KUMA R A.M. MISC. APPLICATION NO. 508/MUM/2010 ARISING OUT OF ITA NO. 7306/MUM/2003 ASSESSMENT YEAR 2000-01 KODAK INDIA PVT. LTD. (FORMERLY KNOWN AS KODAK INDIA LTD.) 2 ND FLOOR KALPATARU SYNERGY OFF. WESTERN EXPRESS HIGHWAY OPP. GRAND HYATT VAKOLA SANTACRUZ (EAST) MUMBAI -400 055. PAN AAACK2172J VS. ACIT 10(1) AAYKAR BHAVAN M.K. MARG MUMBAI- 400 020. APPLICANT RESPONDENT APPLICANT BY SHRI AKHRAM KHAN RESPONDENT BY SHRI P.N. DEVADASAN ORDER PER D.K. AGARWAL J.M. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 19.9.2006 PASSED BY THE TRIBUNAL IN ITA NO. 7 306/MUM/03 FOR THE A.Y. 2000-01. 2. THE APPLICANT VIDE HIS APPLICATION DATED 28.7.20 10 SUPPORTED BY AN AFFIDAVIT DATED 28.7.2010 INTERALIA STATED ON OATH THAT : I SAY THAT NO ONE COULD APPEAR BEFORE THE HONBL E J BENCH ON 19 TH SEPTEMBER 2006 AS THE NOTICE OF TRIBUNAL FIXING THE HEARING O N THE SAID DATE WAS NOT RECEIVED BY THE APPLICANT. I SAY THAT THIS IN ALL PROBABILI TY WAS ON ACCOUNT OF CHANGE IN ADDRESS OF THE APPLICANT SUBSEQUENT TO THE FILING O F ABOVE APPEAL FOR THE ASSESSMENT YEAR 2000-2001. 2 MA508/M/2010 M/S KODAK INDIA PVT. LTD.. IT WAS THEREFORE PRAYED THAT THE EX-PARTE ORDER P ASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION THE EX-PARTE O RDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT SERIOUSLY OBJECTED TO BY THE LD. D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIE D ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF TH E ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDING LY THE EX-PARTE ORDER DATED 19.9.2006 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 9.5.2011 AS ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT THE MISC. APPLICATION STANDS ALLOWE D. ORDER PRONOUNCED IN THE OPEN ON 25.02.2011. SD/- S D/- (PRAMOD KUMAR) (D.K. AGARWAL) ACCOUNTANT MEMBER JUDICIAL M EMBER MUMBAI DATED 25 TH FEBRUARY 2011. RK 3 MA508/M/2010 M/S KODAK INDIA PVT. LTD.. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -CONCERNED MUMBAI 4. THE CIT- CONCERNED MUMBAI 5. THE DR BENCH J 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI 4 MA508/M/2010 M/S KODAK INDIA PVT. LTD.. DATE INITIALS 1 DRAFT DICTATED ON 25.2.11 SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 25.2.11 SR. PS 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 APPROVED DRAFT COMES TO THE SR. PS SR. PS 5 KEPT FOR PRONOUNCEMENT ON SR. PS 6 FILE SENT TO THE BENCH CLERK SR. PS 7 DATE ON WHICH FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH FILE GOES TO THE AR 9 DATE OF DISPATCH OF ORDER