BHARTI AIRTEL LTD, V. ADDL CIT RG 8(1),

MA 484/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9730 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2004-2005
• Appeal Filed On: 24-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C, MUMBAI BEFORE SHRI I.P.BANSAL,JUDICIAL MEMBER & SHRI D.KARUNAKARA RAO, ACCOUNTANT MEMBER MA NO.484/MUM/2012, (ARISING OUT OF ITA NO.3899/MUM/2009, A.Y. 2004-05) BHARTI AIRTEL LTD., (FORMERLY BHARTI BROADBAN LTD.) ARAVALI CRESCENT, NEUMERIC-I, NELSON MANDELA ROAD, VASANT KUNJ, PHASE II, NEW DELHI - 110 070. PAN:AAACB 2894G (APPLICANT) VS. THE ADDL. COMMISSIONER OF INCOME TAX, RANGE. 8(1), MUMBAI. (RESPONDENT) APPLICANT BY : SHRI ANIL BHALLA RESPONDENT BY : SHRI DINESH KU MAR DATE OF HEARING : 21/12/20 12 DATE OF PRONOUNCEMENT : 21/12/2012 ORDER PER I.P.BANSAL, J.M, VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE THE ASSESSEE HAS SOUGHT RECALLING OF THE EX-PARTE ORDER DATED 7/3/2012 PASS ED IN ITA NO.3899/MUM/2009 FOR A.Y 2004-05. 2. IT IS THE CASE OF THE ASSESSEE THAT NOTICE FIXI NG DATE OF HEARING WAS NOT SERVED UPON THE ASSESSEE. THE FACT OF NON-SERVICE OF NOTICE IS SUPPORTED BY AN AFFIDAVIT FILED BY ONE SHRI PANKAJ SARNA, AUTHORIZE D SIGNATORY OF THE ASSESSEE COMPANY. IN THE SAID AFFIDAVIT IT HAS BEEN STATED THAT NOTICE OF HEARING FOR 28/2/2012 WAS NOT RECEIVED BY THE ASSESSEE COMPANY. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOTH THE PARTIES, WE ARE S ATISFIED THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING IS SUPPORTED B Y SUFFICIENT CAUSE, THEREFORE, AS PER RULE-24 OF APPELLATE TRIBUNAL RULES, 1963 WE SE T ASIDE THE AFOREMENTIONED MA NO.484/MUM/2012, 2 EX-PARTE ORDER DATED 7/3/2012 AND RESTORE THE APPEA L FILED BY THE ASSESSEE WHICH WILL NOW BE FIXED FOR HEARING ON 28/03/2013. THE DATE WAS NOTED BY THE LD. A.R APPEARING ON BEHALF OF THE ASSESSEE WAIVING HIS RIG HT TO RECEIVE NOTICE OF HEARING FOR 28/3/2013. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON THE 21 ST DAY OF DEC. 2012 SD/- SD/- ( D.KARUNAKARA RAO ) (I.P.BANSAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 21 ST DEC..2012 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RC BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM.