K.P. PAWER P.LTD, V. ITO 9(2)(2),

MA 483/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4970 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2004-2005
• Appeal Filed On: 29-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S SRIVASTAVA
• Assessee Lawyers: V B DALAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, H BENCH, MUMBAI. BEFORE S/SHRI D.MANMOHAN, VP & PRAMOD KUMAR, AM M.A.NO.483/M/2010 (ARISING OUT OF I.T.A NO. 3272/MUM/2008) ASSESSMENT YEAR: 2004-05 M/S. K/P/POWER PRIVATE LIMITED V. THE I.T.O. 9(2)(2 ), 229/230, ARUN CHAMBERS, MUMBAI. 2 ND FLOOR, TARDEO, MUMBAI-34. PA NO.AABCK 9495 M (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI V.B.DALAL RESPONDENT BY: SHRI R.S.SRIVASTAVA (DR) O R D E R PER PRAMOD KUMAR: BY WAY OF THIS APPLICATION, THE ASSESSEE SEEKS REC ALL OF TRIBUNALS EXPARTE ORDER DATED 26 TH FEBRUARY, 2010. 2. THE CONTENTION OF THE APPLICANT IS THAT THE MATT ER WAS DECIDED EXPARTE -QUA-THE ASSESSEE DUE TO NON-APPEARANCE IN THE COURT SCHEDUL ED ON 23 RD FEBRUARY, 2010, SINCE INADVERTENTLY, THE OFFICE ASSISTANT WHO WAS PRESENT IN THE COURT ON AN EARLIER DATE OF HEARING DT 22.12.2009 DID NOT NOTE DOWN THE NEXT D ATE OF HEARING I.E. ON 23.2.2010. AN AFFIDAVIT IN SUPPORT OF THIS CONTENTION IS ALSO FILED. 3. HAVING REGARD TO THE RIVAL CONTENTIONS, AND HAVI NG PERUSED MATERIAL ON RECORD, WE ARE OF THE CONSIDERED VIEW THAT IT IS A FIT CASE FOR RECALL OF IMPUGNED EXPARTE ORDER AS THERE IS SUFFICIENT MATERIAL ON RECORD TO SUGGEST T HAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE, FROM APPEARING ON THE SCHEDULED D ATE OF HEARING. ACCORDINGLY, WE RECALL THE EXPATE ORDER AND RESTORE THE APPEAL ON THE ROLLS OF THE T RIBUNAL TO BE HEARD ON 29.9.2010. AS INFORMED IN THE OPEN COURT, THE ASSE SSEE IS TO MOVE BY WAY OF AN 2 APPLICATION FOR CONSOLIDATION AS RELATED APPEALS AR E FIXED BEFORE THE A BENCH. NO FRESH NOTICE WILL BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER, 2010 SD/- (D.MANMOHAN ) (VICE PRESIDENT) SD/- (PRAMOD KUMAR) (ACCOUNTANT MEMBER) MUMBAI, DATED 17 TH SEPTEMBER, 2010 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)-IX, MUMBAI 4. CIT-IX, MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH H, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI 3