Omnibus Industrial Development Corporation of DD & DNH Ltd., Nani Daman V. The ACIT., Vapi

MA 20/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8867 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 06-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Assessee Lawyers: PF JAIN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD D BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTAN T MEMBER M.A. NO.20, 21, 22, 23, 24 & 25/AHD/2012 (ARISING OUT OF ITA NO.1593/05, 1322 & 1323/06 & 864, 865 & 2395/07) OMNIBUS INDUSTRIAL DEVELOPMENT CORPN OF DAMAN & DIU AND DADRA & NAGAR HAVELI LTD., PAYATAN BHAVAN, NR. BUS STAND NANI DAMAN-396 210 APPELLANT VS. THE ASSTT. CIT, VAPI RESPONDENT DEPARTMENT BY : SHRI D.K. SINGH, SR. D.R. ASSESSEE BY : SHRI P.F. JAIN, A.R. DATE OF HEARING : 03.08.2012 DATE OF PRONOUNCEMENT 03.08.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED IN RESPECT OF EX- PARTE CONSOLIDATED ORDER OF THE ITAT DATED 16.12.20 08 DISMISSING THE APPEALS OF THE COMPANY IN LIMINE ON ACCOUNT OF DEFAULT OF NON-APPEARANCE. 2. AT THE TIME OF HEARING LD. COUNSEL OF THE ASSESS EE SUBMITTED THAT ON THE DATE OF HEARING REQUEST FOR SHORT ADJOURNMEN T WAS MADE AS SOME DETAILS AND PAPERS WERE AWAITED FROM THE COMPANY BU T HONBLE ITAT, REJECTING THE APPLICATION OF THE ASSESSEE, HAS PASS ED THIS EX-PARTE M.A. NO.20, 21, 22, 23, 34 & 25/AHD/2012 (ARISING OUT OF ITA NO.1593/05, 1322 & 1323/06 & 864, 865 & 2395/07) 2 CONSOLIDATED ORDER DISMISSING THE APPEALS OF THE AS SESSEE. IT WAS FURTHER ARGUED THAT ASSESSEE COMPANY BEING AN UNDERTAKING O F THE GOVERNMENT OF INDIA, FOR FILING APPEALS BEFORE THE ITAT PERMISSIO N WAS REQUIRED TO BE OBTAINED FROM THE GOVERNMENT OF INDIA WHICH WAS AWA ITED AT THE TIME OF HEARING OF THE APPEAL BEFORE THE TRIBUNAL, SO AN AD JOURNMENT WAS REQUIRED TO BE TAKEN. THIS SUBMISSION OF THE ASSESSEE IS SUPPO RTED BY THE AFFIDAVIT OF THE MANAGING DIRECTOR OF THE ASSESSEE COMPANY. IN THE LIGHT OF THESE FACTS AND CIRCUMSTANCES OF THE CASE, LD. COUNSEL OF THE ASSES SEE PRAYED FOR RECALLING OF OUR ORDER DATED 16.12.2008. LD. D.R. DID NOT SERIO USLY OBJECT TO THIS PRAYER OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE ARE SATISFIED THAT THE FAILURE TO ATTEND THE HEARING ON THE PART OF THE ASSESSEE COMPANY WAS DUE TO REASONABLE CAUSE AND THEREFORE, WE RECALL OUR EX-PARTE ORDER DATED 16.12.2008 AND THE DATE OF HEARING IS F IXED FOR 17.10.2012. NO SEPARATE NOTICE FOR HEARING WILL BE SENT TO THE PAR TIES. 4. IN THE RESULT, THESE MISCELLANEOUS APPLICATIONS, FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 03.08.2012 (A. MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER N.K. CHAUDHARY, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT M.A. NO.20, 21, 22, 23, 34 & 25/AHD/2012 (ARISING OUT OF ITA NO.1593/05, 1322 & 1323/06 & 864, 865 & 2395/07) 3 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE BY ORDER AR,ITAT,AHMEDABAD