KOUNI TRAVELLS P. LTD, V. ITO WD 8(2)(1),

MA 861/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4514 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2000-2001
• Appeal Filed On: 18-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MADHUK
• Assessee Lawyers: RANGESH BANKA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI B. RAMAKO TAIAH ,(AM) M.A. NO.861/MUM/2009 ARISING OUT OF ITA NO.6944/M/2004 ASSESSMENT YEAR : 2000-01 KUONI TRAVELS (INDIA) PRIVATE LIMITED KUONI HOUSE, 3 RD FLOOR, N.F. ROAD BEHIND TAJ MAHAL HOTEL COLABA MUMBAI-400 001. ..( APPLICANT ) P.A. NO. (AAACS 1070 L) VS. INCOME TAX OFFICER WARD 8(2)(1) MUMBAI. ..( RESPONDENT ) APPLICANT BY : SHRI RANGESH BANKA RESPONDENT BY : SHRI S. K. MADHUK O R D E R PER D.K. AGARWAL (JM). BY THIS MISCELLANEOUS PETITION DATED 1.12.2009 THE ASSE SSEE- APPLICANT SUBMITTED THAT THE TRIBUNAL WHILE DECIDING T HE APPEAL OF THE ASSESSEE IN ITA NO.6944/MUM/2004 FOR ASSESSMENT YEAR 2000-0 1 VIDE ORDER DATED 18.8.2009 HAS NOT DECIDED GR.NO.3, 4 AND 5 WHICH WERE DULY RAISED BY THE ASSESSEE AND DURING THE COURSE O F HEARING A DETAILED ARGUMENT BY THE PARTIES WAS ALSO MADE BESIDES FILING OF PAPER BOOKS CONTAINING PAGES 1 TO 120. HE THEREFORE, SUBMIT S THAT THE ORDER PASSED BY THE TRIBUNAL IN THIS REGARD BE RECALLED. MA NO.861/M/09 A.Y:00-01 2 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSE SSEE SUBMITS THAT IN VIEW OF THE ASSESSEE'S MISCELLANEOUS PETITION DATED 1.12.2009, THE ORDER PASSED BY THE TRIBUNAL BE RECALLED TO DECIDE ASSESSEE'S GROUND NOS.3, 4 AND 5 WHICH WAS NOT OBJECTED TO BY THE LD. DR. 3. AFTER HEARING THE RIVAL PARTIES AND PERUSING THE M ATERIAL AVAILABLE ON RECORD WE FIND THAT THERE IS NO DISPUTE T HAT THE ASSESSEE HAS TAKEN GROUND NOS.1 TO 5 WHICH HAVE ALSO BEEN REPR ODUCED BY TRIBUNAL AT PAGE 1-2 OF THE IMPUGNED ORDER PASSED IN ITA NO.6944/MUM/2004 FOR ASSESSMENT YEAR 2000-01 DATED 18.8 .2009. HOWEVER, THE TRIBUNAL IN PARA NO.3 TO 7 OF ITS ORDER (SUPRA),HAS DECIDED GROUND NO. 1 AND 2 ONLY AND HAS NOT ADJUDICATE D GROUND NO.3, 4 AND 5 TAKEN BY THE ASSESSEE. THIS BEING SO, WE A RE OF THE VIEW, THAT THERE IS AN APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL IN NOT DECIDING GROUND NO.3, 4 AND 5 TAKEN BY THE ASSESSEE AND ACCORDINGLY WE RECALL OUR ORDER IN ITA NO.6944/MUM/200 4 FOR ASSESSMENT YEAR 2000-01 DATED 18.8.2009 TO THE LIMITED EXTENT TO DECIDE GROUND NO.3, 4 AND 5 RAISED BY THE ASSESSEE. PART IES ARE TO APPEAR WITHOUT WAITING ANY NOTICE ON 26.5.2010 AS ANN OUNCED IN THE OPEN COURT. ACCORDINGLY THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26.3.2010. SD/- SD/- (B. RAMAKOTAIAH) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 26.3.2010. JV. MA NO.861/M/09 A.Y:00-01 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 19.3.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 22.3.10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 26.3.2010 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 29.3.2010 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER