HINDUSTAN OIL EXPLORATION CO. LTD, V. JCIT SP RG I,

MA 229/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0966 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1997-1998
• Appeal Filed On: 10-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIPAK RIPOTE

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F MUMBAI . , / ! ! ! ! '#$% , # . BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RA JENDRA, ACCOUNTANT MEMBER MA NO. 229/MUM/2012 (ARISING OUT OF ITA NO. 5534/MUM/2003) ASSESSMENT YEAR 1997-98 HINDUSTAN OIL EXPLORATION COMPANY LTD., ANAND HOUSE, 13 TH ROAD, OFF LINKING ROAD, KHAR(WEST) MUMBAI 400 052 PAN: AAACH1407P VS. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-1, MUMBAI. ( &' / APPELLANT ) ( ()&' / RESPONDENT ) APPELLANT BY : SHRI FARROKH V. IRANI RESPONDENT BY : SHRI DIPAK RIPOTE * +, / DATE OF HEARING : 23-08-2013 -. * +, / DATE OF PRONOUNCEMENT : 23-08-2013 /#0 / O R D E R PER RAJENDRA, A.M. THIS MISC. APPLICATION, FILED BY THE ASSESSEE FOR T HE A.Y. 1997-98, IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 5534/MUM/20 13 DATED 14 TH SEPTEMBER, 2012. 2. ASSESSEE COMPANY HAD FILED AN APPEAL AGAINST THE OR DER DATED 10.06.2003 OF THE CIT(A)-9 MUMBAI FOR THE A.Y. 1997-98. CASE WAS ADJOURNED FRO M TIME TO TIME DURING THE PERIOD 10.08.2006 TO 14.06.2011 AND WAS ADJOURNED MOSTLY O N THE REQUEST OF THE ASSESSEE. ON 05.09.2012 WHEN THE CASE WAS FIXED FOR HEARING, NO ONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. TRIBUNAL VID E ITS ORDER DATED 14 TH SEPTEMBER, 2012 DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSEC UTION. 3. VIDE ITS APPLICATION DATED 4 TH APRIL 2012 FILED U/S. 254(2) OF THE ACT, ASSESSEE HAS SUBMITTED THAT IT COULD NOT FILED PETITION FOR ADJOURNMENT ON 5 TH SEPTEMBER 2011 AS IT WAS NOT AWARE OF THE HEARING FIXED ON THE SAID DATE, THAT THE CAUSE LIST UPLOADED ON THE WEBSITE OF THE TRIBUNAL DID NOT INDICATE THAT CASE WAS ADJOURNED TO 5 TH SEPTEMBER 2011. ASSESSEE-COMPANY HAS ENCLOSED THE COPIES OF THE CAUSE LIST FOR THE PERIOD APRIL TO JU NE 2011. 4. BEFORE US, AUTHORISED REPRESENTATIVE (AR) OF THE A SSESSEE SUBMITTED THAT ADJOURNMENTS ON EARLIER OCCASIONS WERE SOUGHT FOR GENUINE REASONS, THAT IDENTICAL ISSUE IN THE EARLIER YEARS WERE PENDING BEFORE THE TRIBUNAL, THAT F BENCH OF THE TRIBUNAL WAS NOT FUNCTIONING FOR MOST OF THE PERIOD DURING THE YEAR 2011, THAT ASSESSEE WAS REGU LARLY CHECKING UP THE WEBSITE OF THE TRIBUNAL MA NO. 229/MUM/2012 (ARISING OUT OF ITA NO. 5534/M/2003) ASSESSMENT YEAR 1997-98 2 TO HAVE INFORMATION ABOUT THE NEXT DATE OF HEARING OF THE CASE, THAT ASSESSEE WAS INTERESTED IN ARGUING THE CASE ON MERITS, THAT ORDER DATED 14 TH SEPTEMBER 2011 SHOULD BE RECALLED. DEPARTMENTAL REPRESENTATIVE (DR) HAD NO OBJECTION I N CASE MATTER WAS RECALLED. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL BEFORE US. WE HAVE PERUSED THE PAGE NO. 18-34 AND 35 TO 58, WE FIND THAT IN THE CA USE LIST UPLOADED BY THE TRIBUNAL NAME OF THE ASSESSEE WAS NOT APPEARED THUS THERE WAS A REASONAB LE CAUSE FOR THE ASSESSEE NOT TO APPEAR BEFORE THE TRIBUNAL ON 5 TH SEPTEMBER 2011. IN THESE CIRCUMSTANCES, WE ARE REC ALLING THE ORDER DATED 14 TH SEPTEMBER 2011. MATTER WILL BE HEARD ON 21.11.2013 . AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE NEXT DATE OF HEARING, NO SEPARAT E HEARING NOTICE WILL BE ISSUED. 6. AS A RESULT, THE MISC. APPLICATION FILED BY THE AS SESSEE COMPANY STANDS ALLOWED. 1 +2 1 +2 1 +2 1 +2 1+ 1+ 1+ 1+ 3 3 3 3 /4, /4, /4, /4, * ** * 5 55 5 FOFO/K FOFO/K FOFO/K FOFO/K 6 6 6 67+ 7+7+ 7+ * ** * '+ '+ '+ '+ 8 88 8 . ORDER PRONOUNCED IN THE OP EN COURT ON 23 RD AUGUST, 2013. /#0 * -. ,# $ 9 :/ 23 RD VXLR VXLR VXLR VXLR ,2013 * 5 ; SD/- SD/- ( . , / D MANMOHAN ) ( '#$% / RAJENDRA ) / VICE PRESIDENT #, /6 #, /6 #, /6 #, /6 / ACCOUNTANT MEMBER MUMBAI, :/ DATE: 23 RD AUGUST, 2013 SK /#0 * (+= >#=.+ /#0 * (+= >#=.+ /#0 * (+= >#=.+ /#0 * (+= >#=.+ / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR F BENCH, ITAT, MUMBAI 6. GUARD FILE )=+ (+ //TRUE COPY// /#0 /#0 /#0 /#0 / BY ORDER, / ' ' ' ' DY./ASSTT. REGISTRAR , / ITAT, MUMBAI