M/s. Panasonic Energy India Compant Ltd., Baroda V. The Income Tax Officer, Ward-4(1), Baroda

MA 161/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2581 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 21-11-2014
• Assessment Year: 1999-2000
• Appeal Filed On: 30-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NIKITA A BHRAHMBHATT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL CHATURVEDI , A.M.) M . A. NO S . 161 & 162 / AHD/ 20 1 4 (IN ITA NOS. 1 508 & 1 509/AHD/2010 ) (A SSESSMENT YEAR S : 1999 - 200 0 & 2000 - 01 ) M/S PANASONIC ENERGY INDIA COMPANY LTD., G.I.D.C., MAKAR PURA, VADODARA - 390010 V/S THE ITO, WARD - 4 ( 1 ) , VADODARA - 390007 (APPELLANT) (RESPONDENT) PAN: A AACL 3332K APPELLANT BY : MS . NIKITA. A. BHRAHMBHATT RESPONDENT BY : SHRI NIMESH YADAV , SR. D.R. ( )/ ORDER DATE O F HEARING : 21 - 11 - 2014 DATE OF PRONOUNCEMENT : 12 - 12 - 2014 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS MA, THE ASSESSEE HAS PRAYED FOR RECALLING OF THE EX - PARTE ORDER OF TRIBUNAL IN ITA NO. 1 5 08 & 1509 /AHD/201 0 DATED 04/07/20 14 FOR A.Y. 1999 - 2000 & 2000 - 01 . 2. BEFORE US, THE A.R. OF THE ASSESSEE HAS SUBMITTED THAT HE WAS OUT OF THE STATION AND SINCE IT WAS NOT POSSIBLE FOR HIM TO REPRESENT HIM BEFORE THE HON BLE TRIBUNAL APPLICATION FOR ADJOURNMENT WAS FILED BUT HOWEVER THE APPE AL WAS DISMISSED ON THE GROUND OF NON - ATTENDANCE. HE FURTHER SUBMITTED THAT NON - APPEARANCE BEFORE M.A NOS 161 & 162 /AHD/2014 (IN ITA NO S.1508 & 1509 /A/10 ) . A.Y. 1999 - 2 0 00 & 2000 - 01 2 THE HON BLE TRIBUNAL WAS NOT INTENTIONAL. THE AFFIDAVIT OF THE LD. A.R. ALSO FILED. CONSIDERING THE ABOVEMENT IONED FACTS AND CIRCUMSTANCES, T H E LD. A.R. PR A YED THAT THE ORDER PASSED ON 04 - 07 - 201 4 BE RECALLED. LD. DR DID NOT SERIOUSLY OBJECT TO THE PRAYER OF LD. AR. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT ASSESSEE'S APPEAL IN ITA NO. 1 5 08 & 1509/AHD/2010 FOR A.Y. 19 99 - 2000 & 2000 - 01 WAS DISMISSED FOR N ON - PROSECUTION. NOW THE LD. A.R. HAS GIVEN REASON FOR NOT BEING ABLE TO BE PRESENT ON THE DATE OF HEARING IN SUPPORT OF WHICH AN AFFIDAVIT HAS ALSO BEEN FILED. IN VIEW OF THIS, WE ARE SATISFIED THAT ASSESSEE WAS PREVENT ED BY SUFFICIENT CAUSE FOR NOT BEING ABLE TO BE PRESENT ON THE DATE OF HEAR ING AND THEREFORE ORDER DATED 19 - 06 - 2014 IN ITA NO. 1508 & 1509/AHD/2010 FOR A.Y. 1999 - 2000 & 2000 - 01 IS HEREBY RECALLED. HEARING OF T HE S E APPEAL S HA S BEEN FIXED FOR 07 - 01 - 2015 AFT ER TAKING CONSENT OF BOTH THE PARTIES. NO SEPARATE NOTICE WILL BE ISSUED FOR THIS. 4. IN THE RESULT, THE M . A S FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 12 - 12 - 201 4 . SD/ - SD/ - (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD