Haldar Topse A/s Kopenhegen, MUMBAI V. ADIT 1(1), MUMBAI

MA 170/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6440 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: L
• Assessment Year: misc
• Appeal Filed On: 16-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMPATH KUMAR
• Assessee Lawyers: SURABHI AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH L, MUMBAI BEFORE SHRI R.S. SYAL, A.M. AND SHRI V. DURGA RAO, J.M. M.A. NO. 170/MUM/2011 (IN ITA NO. 5122/M/2002 ASSESSMENT YEAR: 1984-85 M/S HALDOR TOPSOE A/S, APPLICANT C/O M/S VIJAY DEEPAK & CO., CHARTERED ACCOUNTANTS, JEEVAN VIHAR ANNEXE, 3, SANSAD MARG, NEW DELHI 110 001. (PAN AAACH 2767 A) VS. ASSTT. DIRECTOR INCOME-TAX, RESPONDENT INTERNATIONAL TAXATION, 1(1), MUMBAI. APPLICANT BY : MS. SURABHI AGARWAL RESPONDENT BY : MR. SAMPATH KUMAR ORDER PER V. DURGA RAO, J.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT L BENCH, MUMBAI BENCHES, MUM BAI, IN APPEAL ITA NO. 5122/MUM/2002 DATED 23 RD DECEMBER, 2010, WHICH WAS PASSED EX-PARTE BY THE ITAT. THE ASSESSEE IN THE MA , BESIDES MENTIONING THE REASONS FOR NOT ATTENDING THE HEARIN G OF HIS CASE, REQUESTED THAT NON ATTENDANCE ON THE DATE OF HEARIN G WAS OUT OF INADVERTENCE AND NOT AS THE ASSESSEE DISINTERESTED IN PROSECUTION OF APPEAL. 2. WE HAVE HEARD THE LEARNED COUNSEL OF THE ASSESSE E AND THE LEARNED DR IN THE MATTER. IN VIEW OF THE ABOVE THAT THE ASSESSEE IS INTERESTED IN PROSECUTING ITS APPEAL, THE ORDER OF THE ITAT (SUPRA) IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPE AL ON 13/06/2011 M.A. NO. 170/MUM/11 M/S HALDOR TOPSOE A/S 2 FOR HEARING AND ADJUDICATING THE APPEAL ON MERITS, WHICH IS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPEAL FILED BY THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 20 TH DAY OF MAY, 2011. SD/- SD/- (R.S. SYAL) (V. DURGA RAO ) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 20 TH MAY, 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, L BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.