Gujarat Urja Vikas Nigam Ltd., Baroda V. The ACIT.,Circle-1(1), Baroda

MA 129/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7612 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 16-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M J SHAH
• Keywords: Principle of natural justice

Judgement Text

, , . .. . . .. . , . ! ! ! ! ! ! ! ! , ' ' ' ' # # # # IN THE INCOME TAX APPELLATE TRIBUNAL : C BENCH : AHMEDABAD BEFORE SHRI D.K.TYAGI, J.M. & HONBLE SHRI A.MOHA N ALANKAMONY, A.M.) $$ $$ $$ $$ ! ! ! ! (M.A.) NO.129/AHD/2011 : ASSESSMENT YEAR 2001-02 (ARISING OUT OF ITA NO.356/AHD./2011) GUJARAT URJA VIKAS NIGAM LTD., BARODA .... ( / APPLICANT) -VS- PAN: AACCG 2861L A.C.I.T., CIRCLE-1(1), BARODA ( %&' / RESPONDENT) ( ) /APPLICANT BY : SHRI M.J.SHAH, A.R. %&' ( ) / RESPONDENT BY : SHRI SAMIR TEKRIWAL, SR.D.R. *!+ ( ,' / DATE OF HEARING : 03/02/2012 - . ( ,' / DATE OF PRONOUNCEMENT : 03/02/2012 / / / / / ORDER PER SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION SEEKING RECALLING OF THE ORDER PASSED BY THE TRIBUNAL DATED 15.07.2011 IN ITA NO.356/AHD/2011 FOR THE ASSESSMENT YEAR 2001-02. 2. THE ASSESSEE, VIDE HIS M.A. DATED 16.08.2011, HA S STATED AS UNDER: 1. THAT THE ABOVE MENTIONED APPEAL WHICH WAS FIXED FOR HEARING ON 15 TH JULY, 2011 HAS BEEN DISPOSED OFF VIDE ORDER DATED 15 TH JULY, 2011. THE COPY OF THE ORDER IS ENCLOSED HEREWITH. 2 M.A.NO. 129-AHD-2011 2. THE SAID ORDER INDICATES THAT THE ABOVE MENTION ED APPEAL (FILED BY THE ASSESSEE) HAS BEEN DECIDED EX-PARTE ON THE GROU ND THAT THE APPLICANT DEFAULTED IN APPEARING BEFORE THE TRIBUNA L ON THE DATE FIXED FOR HEARING OF THE APPEAL. 3. THAT THE CONTENTION AND/OR OBSERVATIONS AS ABO VE ARE NOT CORRECT INASMUCH AS ON THE DATE OF HEARING, A DETAILED SUBM ISSION ALONGWITH ALL THE DOCUMENTARY EVIDENCES SUPPORTING THE SUBMIS SION WAS FILED BY THE ASSESSEE. IT IS RESPECTFULLY SUBMITTED THAT FILING OF WRITTEN SUBMISSION CANNOT BE TREATED AT PAR WITH NON-COMPLI ANCE OF NOTICE OF HEARING. THE ITAT DECISION BY DELHI BENCH IN CASE O F CIT VS. MULTIPLAN INDIA (PVT) LTD., 38 ITD 320 IS NOT AT AL L APPLICABLE TO THE APPLICANT'S CASE. 4. IN THE CIRCUMSTANCES AS AFORESAID, IT IS REQUEST ED THAT THE AFORESAID ORDER DATED 15 TH JULY, 2011 OF THE HONOURABLE TRIBUNAL, DECIDING TH E APPEAL EX-PARTE, MAY KINDLY BE REVOKED AND THE APPE AL BE RESTORED IN THE INTEREST OF NATURAL JUSTICE TO FILE FOR HEARING AND DISPOSAL ACCORDINGLY. 5. THAT FOR THIS ACT OF KINDNESS, THE APPLICANT SHA LL BE OBLIGED FOREVER. 3. AT THE TIME OF HEARING, THE LD. A.R. SUBMITTED T HAT ON THE BASIS OF ABOVE SUBMISSIONS OF THE ASSESSEE, THE ORDER OF THE TRIBUNAL DATED 15.07.2011 MAY KINDLY BE RECALLED. ON THE OTHER HAN D, THE LD. D.R. DID NOT CONTROVERT THE SUBMISSIONS OF THE LD. A.R. 4. RIVAL SUBMISSIONS WERE CONSIDERED. IT IS PERTINE NT TO NOTE THAT THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR NON-PROSECUTION FOLLOWING THE DECISION OF THE ITAT IN THE CASE OF M ULTIPLAN INDIA LTD. ( SUPRA ). KEEPING IN VIEW OF THE TOTALITY OF THE FACTS, WE AR E OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE, IF THIS ORDER IS RECALLED . WE ORDER ACCORDINGLY AND 3 M.A.NO. 129-AHD-2011 DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESS EE ON 26.04.2012. SINCE THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT AND BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING IN THE COUR T, IT IS NOT NECESSARY TO SERVE THE NOTICE OF HEARING TO BOTH THE SIDES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 0 / ( - . 1!2 03 / 02 /201 2 3 ( + 4 SD/- SD/- (D.K.TYAGI) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED : 03/02/2012 / / / / ( (( ( %,$ %,$ %,$ %,$ 6$.,2 6$.,2 6$.,2 6$.,2- -- - 1. &' 2. %&' 3. , *; 4. *;- - 5. $> %,!, , 4 6. A0 / , B/ D , 4 TALUKDAR/ SR. P.S.