EURO SOLO ENERGY SYSTEMS LTD, V. ITO 10(2)(3),

MA 283/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9100 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 10-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V KRISHNA MURTHY
• Assessee Lawyers: SANJAY R PARIKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE S/SHRI R.S. SYAL AM AND DINESH KUMAR AGARWAL , JM M.A. NO. 283/MUM/2012 ARISING OUT OF ITA NO. 1607/MUM/2010 (ASSESSMENT YEAR 2006-07) EURO SOLO ENERGY SYSTEMS LTD., 4 TH FLOOR, EURO HOUSE BEHIND INORBIT MALL, ABOVE CHINCHOLI BUNDER ROAD, OFF LINK ROAD, MALAD (WEST), MUMBAI 400 064. PAN: AABCE3860C INCOME TAX OFFICER -10(2)(3), MUMBAI 400 051. APPLICANT V/S RESPONDENT DATE OF HEARING : 14- 09-2012 DATE OF PRONOUNCEMENT : 14-09-201 2 APPLICANT BY : SHRI SANJAY R. PARIKH RESPONDENT BY : SHRI V. KRIS HNAMURTHY O R D E R PER DINESH KUMAR AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2006-07 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL I N ITA NO. 1607/MUM/2010 DTD. 21-2-2011. 2. THE APPLICANT IN THE MISC. APPLICATION DTD. 4-5- 2012 SUPPORTED BY AFFIDAVIT OF MR. NIKHIL LAKHAMSHI CHHEDA, DIRECTOR OF EURO SOLO ENERGY SYSTEM PVT. LTD. STATED IN PARA 2 & 3 OF THE AFFIDA VIT AS UNDER:- 2. THAT THE I GOT KNOWLEDGE FROM THE ORDER OF THE HONBLE INCOME TAX APPELLATE TRIBUNAL THAT THE SAID APPEAL WAS FIXED O N 21-02-2011 BUT I COULD NOT APPEAR BEFORE THE HONBLE INCOME TAX APPELLATE TRIBUNAL DUE TO CIRCUMSTANCES NARRATED HEREINAFTER. MA 283/MUM/2012 2 3. THAT THE COMMUNICATION ADDRESS GIVEN IN THE APPE AL MEMO WAS CHANGED AFTER FURNISHING OF THE APPEAL. THE ACCOUN TANT OF THE COMPANY WHO WAS LOOKING AFTER THE MATTER HAD LEFT THE ORGANIZAT ION. THE COMMUNICATION OF CHANGE IN ADDRESS WAS SUBMITTED SUBSEQUENTLY ON APR IL 8, 2011 BEFORE THE HONBLE INCOME TAX APPELLATE TRIBUNAL, BENCH E. IT WAS, THEREFORE, SUBMITTED THAT THE EX-PARTE ORDE R PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS AS MENTIONED IN ASSESSEES MISC. APPLIC ATION SUPPORTED BY AFFIDAVIT, THE EX-PARTE ORDER PASSED BY THE TRIBUNA L BE RECALLED, WHICH WAS NOT SERIOUSLY OBJECTED TO BY THE LD. D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 21-2-2011 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WI THOUT WAITING FOR ANY NOTICE ON 09-10-2012 . ACCORDINGLY THE MISC. APPLICATION FILED BY THE AS SESSEE IS ALLOWED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14-09-2012. SD/- SD/ - (R.S. SYAL) (DINESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 14-09-2012. RK.: MA 283/MUM/2012 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT , CONCERNED, MUMBAI 4. CIT(A) CONCERNED, MUMBAI 5. DR D BENCH 6. GUARD FILE. BY ORDER ASSTT.REGISTRAR, I ITAT, MUMBAI