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

MA 412/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4986 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 05-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P DANIEL SPL

Judgement 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