M/s LM Wind Power Blades (India) Pvt. Ltd., Bangalore V. ACIT, Bangalore

MA 28/BANG/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9657 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2000-2001
• Appeal Filed On: 12-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMASUBRAMANIAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER M.P. NO.28/BANG/2012 (IN ITA NO.1091/BANG/2010) ASSESSMENT YEAR : 2000-01 M/S. L.M. WIND POWER BLADES (INDIA) PVT. LTD., [FORMERLY KNOWN AS LM GLASFIBER (INDIA) PVT. LTD.), NELAMANGALA TALUK DOBASPET, NO.85, KIADB INDUSTRIAL AREA, BANGALORE DISTRICT. PAN: AAACL 3093R VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 11(5), BANGALORE. APPLICANT RESPONDENT APPLICANT BY : SHRI S. RAMASUBRAMANIAN, C.A. RESPONDENT BY : SHRI FARAHAT HUSSAIN QURESHI, CIT-II(DR) DATE OF HEARING : 14.12.2012 DATE OF PRONOUNCEMENT : 14.12.2012 O R D E R PER SMT. P. MADHAVI DEVI, JUDICIAL MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSE SSEE U/S. 254(2) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO A S THE ACT) READ WITH RULE 24 OF THE ITAT RULES, SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 21.09.2011. M.P. NO.28/BANG/2012 PAGE 2 OF 3 2. IT IS SUBMITTED BY THE ASSESSEE THAT THE ASSESS EES APPEAL IS DISMISSED FOR NON-PROSECUTION AND THAT NON-APPEARAN CE OF THE ASSESSEE OR ITS REPRESENTATIVE WAS NOT INTENTIONAL, BUT WAS DUE A COMMUNICATION GAP BETWEEN THE ASSESSEE AND ITS REPRESENTATIVE. FURTH ER HE ALSO RELIED ON RULE 24 OF THE ITAT RULES TO THE EFFECT THAT THE AP PEAL SHOULD BE DISPOSED OF ON MERITS, EVEN IN THE CASE OF NON-APPEARANCE BY THE APPELLANT. IT WAS THEREFORE PRAYED THAT THE APPEAL MAY BE RECALLED FO R HEARING ON MERITS. 3. HAVING REGARD TO THE CONTENTIONS OF BOTH THE PAR TIES, WE DEEM IT FIT AND PROPER TO RECALL THE ORDER OF THE TRIBUNAL DATE D 21.09.2011 AND FIX THE APPEAL FOR HEARING ON 21.01.2013. ISSUE NOTICE TO PARTIES ABOUT THE DATE OF HEARING. 4. THE ASSESSEES MISCELLANEOUS PETITION IS ACCORDI NGLY ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF DECEMBER 2012. SD/- SD/- ( JASON P. BOAZ ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 14 TH DECEMBER , 2012. DS/- M.P. NO.28/BANG/2012 PAGE 3 OF 3 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.