DODSON LINDBLOM HYDRO POWER P. LTD, V. DCIT 8(1),

MA 143/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0910 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 17-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEERJA PRADHAN
• Assessee Lawyers: PANKAJ K JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D , MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A NO. 143/MUM/2013 (ARISING OUT OF ITA NO. 7716/MUM/2011 ) ASSESSMENT YEAR: 2008-09 DODSON LINDBLOM HYDRO POWER P. LTD. 6, SHIV VASTU, TEJPAL SCHEME RD NO. 5, VILE PARLE (E) MUMBAI- 400 057 PAN :AAACD 7612 A VS. DCIT RG 8(1) AAYAKAR BHAVAN. M.K. MARG MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ K. JAIN RESPONDENT BY : SMT. NEERJA PRADHAN DATE OF HEARING : 20.09.2013 DATE OF PRONOUNCEMENT : 20.09.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 13.02.2013 PASSED BY THE TRIBUNAL IN ITA NO. 7716/M UM/2010 FOR THE ASSESSMENT YEAR 2008-09. 2. THE APPLICANT-ASSESSEE VIDE PETITION DATED 13 TH APRIL 2013 HAS STATED THAT THEY WERE NOT AWARE OF THE NEW PROCEDURE OF FIXING THE D ATE OF HEARING AT THE TIME OF FILING OF APPEAL AND THEREFORE THE NON APPEARANCE ON THE APPO INTED DATE WAS NOT WILLFUL AND THE DEFAULT FOR NOT APPEARING ON 30 TH JANUARY 2013 WAS INADVERTENT. AT THE TIME OF HEARI NG THE LD.AR FOR THE ASSESSEE HAS SUBMITTED THAT FOR T HE REASONS MENTIONED IN ASSESSEES APPLICATION, THE EX-PARTE ORDER PASSED BY THE TRIBU NAL BE RECALLED WHICH WAS NOT OBJECTED TO BY THE LD.DR. M.A NO. 143/MUM/2013 (ARISING OUT OF ITA NO. 7716/MUM/2011 ) DODSON LINDBLOM HYDRO POWER P. LTD ASSESSMENT YEAR: 2008-09 2 3. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIE D ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF TH E ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDING LY THE EX-PARTE ORDER DATED 13.02.2013 PASSED BY THE TRIBUNAL IS RECALLED. PART IES ARE TO APPEAR ON 27.11.2013 WITHOUT WAITING FOR ANY NOTICE AS ANNOUNCED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 2 0 TH DAY OF SEPTEMBER, 2013. SD/- SD/- (RAJENDRA SINGH) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 20.09.2013. *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR D BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.