DELATA AIR LINES INDIA, V. ITO (IT) 2(1),

MA 42/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8815 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: L
• Assessment Year: 2001-2002
• Appeal Filed On: 25-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI L BENCH BEFORE SHRI P.M. JAGTAP, ACCONTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER M.A.NO.42/M/2012 (ARISING ITA NO.3476/M/2008) ASSESSMENT YEAR 2001-02 DELTA AIR LINES INC, GSA-INTERGLOBE AIR TRANSPORT, BAJAJ BHAVAN, 12 TH FLOOR, NARIMAN POINT, MUMBAI 400 021. PAN: AAACD4092N APPELLANT VS. INCOME TAX OFFICER (INTERNATIONAL TAXATION) 2(1), SCINDIA HOUSE, BALLARD PIER, N.M. ROAD, MUMBAI 400 001. RESP ONDENT APPELLANT BY: SHRI NISHANT THAKKAR RESPONDENT BY: SHRI A.K. NAYAK DATE OF HEARING: 29.6.2012 DATE OF ORDER:29.6.2012 ORDER PER P.M. JAGTAP, A.M: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 31.3.2011 PASSED EX-PARTE IN ITA NO.347 6/M/2008 ON THE GROUND THAT THE NOTICE FIXING THE HEARING ON 21.3.2011 WAS NEVER RE CEIVED BY THE ASSESSEE AS THE SAME WAS SENT TO THE OLD ADDRESS. ACCORDING TO THE ASSESSEE , THIS NON-RECEIPT OF NOTICE RESULTED IN ITS NON APPEARANCE ON THE DATE OF HEARING FIXED ON 21.3 .2011. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D PERUSED THE RELEVANT MATERIAL ON RECORD. KEEPING IN VIEW THE SUBMISSIONS MADE BY THE ASSESSEE IN ITS MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDAVIT FILED IN SUP PORT AFFIRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT NON APPEARANCE OF THE ASSESSEE O N THE DATE OF HEARING FIXED ON 21.3.2011 2 WAS DUE TO SUFFICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PA RTE ORDER DATED 31.3.2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSES SEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE SAID APPEAL FOR HEARING ON 21.8.2012 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE REPRESENTATIVES OF BOTH TH E SIDES. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIAT ELY AFTER CONCLUSION OF HEARING ON 29.6.2012. SD/- SD/- (VIJAY PAL RAO) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT M EMBER DATE :29.6.2012 AT :MUMBAI OKK COPY TO : 1. DELTA AIR LINES, MUMBAI 2. ITO (INTERNATIONAL TAXATION) 2(1), MUMBAI. 3. THE CIT(A) CONCERNED. 4. THE CIT, MUMBAI CONCERNED 5. THE DR L BENCH, ITAT, MUMBAI 6. GUARD FILE // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI.