British Airways Plc, Gurgaon V. ADIT, New Delhi

MA 82/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3548 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 09-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K CHAND
• Keywords: Double taxation relief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH E DELHI ] BEFORE SHRI R. P. TOLANI, JM & SHRI K. D. R ANJAN, AM MISC. APP. NO. 82 (DEL) OF 2010. [ IN I. T. APPEAL NO. 3198 (DEL) OF 2009 ] ASSESSMENT YEAR : 2005-06. BRITISH AIRWAYS PLC., ASSTT. DIRECTOR OF INCOME-TAX, D L F PLAZA TOWERS, VS. CIRCLE: 1(1) , INTERNATIONAL TAXATION, D L F QUTAB ENCLAVE, PHASEI, N E W D E L H I. G U R G A O N 122 002. P A N / G I R NO. AAB CB 7987 R. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI TARANDEEP SINGH, C. A.; DEPARTMENT BY : SHRI N. K. CHAND, SR. D. R. ; O R D E R. PER K. D. RANJAN, AM : THE ASSESSEE VIDE MISC. APPLICATION HAS SUBMITTED T O RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 30 TH OCTOBER, 2009. 2. IN THE MISC. APPLICATION IT HAS BEEN SUBMITTED B Y THE ASSESSEE THAT THE GROUND HANDLING INCOME OF THE ASSESSEE IS NOT EXEMPT UNDER ARTICLE 8 OF THE INDO UK DTAA. THE APPEAL ASSUMED SIGNIFICANCE AS THE OUTCOME OF THE SAME MAY HAVE A DIRECT BEARING ON THE TAX LIABILITY OF THE ASSESSEE FOR PRECEDING YEARS AS WELL AS SUCCEED ING YEARS. IDENTICAL ISSUES ARE ALSO INVOLVED IN APPEALS FOR EARLIER ASSESSMENT YEARS I.E. ASSESSMEN T YEARS 1996-97 TO 2004-05 FOR WHICH APPEALS ARE PENDING ADJUDICATION BY THE E TRIBUNAL. AS REG ARDS NON-APPEARANCE ON THE DATE OF HEARING, 2 MISC. APP. NO. 82 (DEL) OF 2010. THE LD. AR OF THE ASSESSEE, SHRI TARANDEEP SINGH, H AS FILED AN AFFIDAVIT STATING THEREIN THAT ON 14 TH SEPTEMBER, 2009 WHEN THE CAPTIONED CASE WAS LISTED FOR HEARING BEFORE THE BENCH, HIS CAR MET WITH AN ACCIDENT ROUGHLY AROUND 10.15 AM, WHEN HE W AS DRIVING FROM HIS HOME TO THE ITAT, NEW DELHI. BECAUSE OF ACCIDENT OF HIS CAR, HE COUL D NOT REACH THE TRIBUNAL IN TIME. BY THE TIME HE REACHED ITAT AT ABOUT 1.00 PM AFTER COMPLETING A LL THE FORMALITIES, THE CASE WAS DECIDED EX- PARTE. THE LD. COUNSEL FOR THE ASSESSEE, IN ANOTHE R AFFIDAVIT DATED 15 TH APRIL, 2010 HAS ALSO STATED THAT HE HAD NOT ATTENDED ANY PROCEEDINGS BEFORE THE ITAT ON 14 TH SEPTEMBER, 2009. IN VIEW OF THE ABOVE FACTS, IT HAS BEEN SUBMITTED THAT THE DEF AULT OF NON-APPEARANCE BEFORE THE BENCH ON THE SCHEDULED DATE OF HEARING I.E. 14 TH SEPTEMBER, 2009 WAS NOT WILLFUL OR INTENTIONAL. I T HAS FURTHER BEEN SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTER ESTED IN GETTING THE APPEAL PROSECUTED AND, THEREFORE, HAS REQUESTED TO RECALL THE EX-PARTE ORD ER DATED 30 TH OCTOBER, 2009. ON THE OTHER HAND, THE LD. SR. DR SUPPORTED THE ORDER OF THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SU FFICIENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER DATED 30 TH OCTOBER, 2009. THE APPEAL IS FIXED FOR HEARING ON 27 TH JULY, 2010 FOR WHICH NO NOTICE WILL BE SERVED. BOTH THE PAR TIES WERE INFORMED IN THE OPEN COURT. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 16 TH APRIL, 2010. SD/- SD/- [ R. P. TOLANI ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16 TH APRIL, 2010. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 3 MISC. APP. NO. 82 (DEL) OF 2010. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 4 MISC. APP. NO. 82 (DEL) OF 2010.