MAHANAGAR TELEPHONE NIGAM LTD, MUMBAI V. ITO (TDS-I), THANE

MA 3/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4496 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1999-2000
• Appeal Filed On: 04-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MADHUK
• Assessee Lawyers: A K PRADHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 03/MUM/2010 (ARISING OUT OF ITA NO. 2660/MUM/2009) (ASSESSMENT YEAR: 1999-2000) MAHANAGAR TELEPHONE NIGAM LTD. INCOME TAX OFFICER ( TDS -1) EXCHANGE BUILDING, MAULI MANDAL ROOM NO. 9, GROUND FLOOR ROAD, DHOBIALI, THANE (W) 400601 VS. INCOME TAX OFFICE, QURESHI MANSION PAN AAACM 0828 R GOKHALE ROAD, NAUPADA, THANE APPLICANT RESPONDENT APPLICANT BY: SHRI A.K. PRADHAN RESPONDENT BY: SHRI S.K. MADHUK O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE ORDER DISMISSING THE APPEAL IN RESPECT OF ITA NO. 2660/MUM/2009 DATED 19.11.2009 FOR WANT OF COD PERM ISSION. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXP LAINED THAT THE COD WAS NOT AVAILABLE ON THE EARLIER OCCASION AND THE FACT OF OBTAINING COD PERMISSION FOR A.Y. 1999-2000 NOW. 3. IN VIEW OF THE FACT THE ASSESSEE HAS OBTAINED COD P ERMISSION FOR A.Y. 1999-2000, WE RECALL THE ORDER OF THE TRIBUNAL DATE D 19.11.2009 FOR THE PURPOSE OF HEARING THE APPEAL IN ITA NO. 2660/MUM/2 009 AND FIX THE HEARING OF THE APPEAL ON 07.06.2010, WHICH WAS ANNO UNCED IN THE OPEN COURT AND NO SEPARATE NOTICE OF HEARING SHALL BE SE NT TO WHICH BOTH THE PARTIES AGREED. MA NO. 03/MUM/2010 MAHANAGAR TELEPHONE NIGAM LTD. 2 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH 2010. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 25 TH MARCH 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) II, THANE 4. THE CIT (TDS), THANE 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.