BILPOWER LTD, V. ITO WD 9(1)(2),

MA 160/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3820 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2000-2001
• Appeal Filed On: 10-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN C BHARAT
• Assessee Lawyers: R C JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I, MUMBAI BEFORE SHRI. N.V. VASUDEVAN (J.M.) AND SHRI. R.K. P ANDA (A.M) M.A. NO.160/MUM/2010 (ARISING OUT OF ITA NO.7370/MUM/2008 ) ASSESSMENT YEAR : 2000-2001 BILPOWER LTD. MALAD (W), MUMBAI 400 064. PAN : AAABCB1857G VS. INCOME TAX OFFICER, WARD 9(1)(2), MUMBAI 400 020. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.C. JAIN RESPONDENT BY : SHRI ARUN C. BHARAT O R D E R PER N.V. VASUDEVAN, J.M. THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON PRAYING THAT THE ORDER DATED 17.11.2008 DISMISSING THE ASSESSEES AP PEAL FOR NON PROSECUTION SHOULD BE RECALLED. 2. THE ABOVE APPEAL WAS LISTED FOR HEARING ON 11.12 .2008. THE TRIBUNAL NOTICED THAT THE APPEAL WAS LISTED FOR HEARING EARL IER 26.09.2008 AND NEXT DATE OF HEARING NAMELY 12.11.2008 WAS DULY INFORMED TO THE ASSESSEE. BUT ON 12.11.2008 NONE APPEARED ON BEHALF OF THE ASSESS EE, HENCE THE TRIBUNAL PROCEEDED TO DISMISS THE APPEAL FOR NON PROSECUTION . 3. IN THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS POINTED OUT THAT THE ASSESSEES COUNSEL HAS WRONGLY NOTED THE DATE O F HEARING AS 14.11.2008 INSTEAD OF 12.11.2008 AND THEREFORE NONE ATTENDED O N 12.11.2008. 4. THE LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE ABOVE FACTS AT THE TIME OF HEARING. CONSIDERING THE REASONS GIVEN IN T HE MISCELLANEOUS APPLICATION, WE RECALL THE ORDER DATED 17.11.2008 I N ITA NO.7317/MUM/05. M.A. NO.160/MUM/2010 A.Y.: 2000-2001 2 WE DIRECT THIS APPEAL TO BE LISTED FOR HEARING ON 1 2.08.2010. AS THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, IT WAS AL SO INFORMED THAT NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED TO THE A SSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 30 TH JUNE, 2010. SD/- (R.K. PANDA) (ACCOUNTANT MEMBER) SD/- (N.V. VASUDEVAN) (JUDICIAL MEMBER) MUMBAI, DATED 30.06.2010 JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- , MUMB AI 4. COMMISSIONER OF INCOME TAX, CITY- , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH I, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI