EMERSON NETWORK POWER (INDIA) P. LTD ( FORMERLY KNOWN AS TATA LIEBERT LTD), V. ACIT CIR 1,

MA 57/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3570 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: misc
• Appeal Filed On: 28-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B K SINGH
• Assessee Lawyers: P RAMOD VINAYAK TELHARKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI J. SUDHAKA R REDDY ,(AM) MA NO.57/MUM/2010 ARISING OUT OF ITA NO.1061 & 1062/MUM/2008 ASSESSMENT YEAR : 2002-03 & 2004-05 EMERSON NETWORK POWER (INDIA) PRIVATE LIMITED FORMERLY KNOWN AS TATA LIEBERT LIMITED PLOT C-20, ROAD NO.19 WAGLE INDUSTRIAL ESTATE THANE(W)-400 604. ..( APPLICANT ) P.A. NO. (AAACT 4033 H) VS. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-I, THANE VARDAN BUILDING LOWER GROUND FLOOR MIDC WAGLE INDUSTRIAL ESTATE THANE-400 604. ..( RESPONDENT ) APPLICANT BY : SHRI P RAMOD VINAYAK TELHARKAR RESPONDENT BY : SHRI B.K. SINGH O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS PETITION FOR THE ASSESSMENT YEARS 2002-0 3 AND 2004-05 FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2.12.2009 PASSED BY THE TRIBUNAL IN ITA NOS.1061 & 106 2/MUM/2008 FOR THE ASSESSMENT YEARS 2002-03 AND 2004-05 RESPECTIVELY. 2. THE APPLICANT VIDE HIS PETITION DATED 19.1.2010 SUP PORTED BY AN AFFIDAVIT OF SHRI SANDEEP GUPTA, V.P. FINANCE, OF T HE ASSESSEE COMPANY DATED 19.4.2010 INTERALIA STATED ON OATH THAT : MA NO.57/M/10 A.Y:02-03 2 5. THE NOTICE OF HEARING FIXING DATE ON 02-12- 2009 DID NOT REACH THE FINANCE DEPARTMENT AND THE APPELLANT RECEIVED ON 14-12-2009 YOUR HONOURS ORDER DATED 02-12-2009 DISMISSING THE APPEAL IN LIMINE. IT WAS, THEREFORE, PRAYED THAT THE EXPARTE ORDER PASSE D BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSE SSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT O BJECTED TO BY THE LD. DEPARTMENTAL REPRESENTATIVE. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RI VAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE RE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE OR HIS A UTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 2.12.2009 PASSED BY THE TRIBUNAL FOR THE ASSESSMENT YEARS 2002-03 AND 2004-05 IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 17.6.2010 AS ANNOUNCED IN TH E OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.5.2010. SD/- SD/- (J. SUDHAKAR REDDY) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 14.5.2010. JV. MA NO.57/M/10 A.Y:02-03 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 7.5.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 10.5.10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 14.5.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 17.5.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER