ADITYA BIRLA POWER CO. LTD, V. ASST CIT 8(1),

MA 605/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8187 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 27-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Assessee Lawyers: RONAK G DOSHI
• Keywords: Opportunity of being heard; Reasonable cause; Bonafide mistake

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, A , BENCH BEFORE SHRI D.K. AGARWAL,J.M. AND SHRI RAJENDRA S INGH, A.M. MA NO:605/MUM/2011 ARISING OUT OF :ITA NO.5686/M/2010 ASSESSMENT YEAR : 2003-04 M/S. ADITYA BIRLA POWER COMPANY LIMITED (FORMERLY KNOWN AS BIRLA PROJECT DEVELOPMENT CO.LTD.) ADITYA BIRLA CENTRE S.K. AHIRE MARG, WORLI MUMBAI-400 030. PAN NO.AABCB 7067 N ASSTT. COMMISSIONER OF INCOME TAX , RANGE 8(1) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI RONAK G. DOSHI RESPONDENT BY : SHRI D.S. SUNDER SINGH DATE OF HEARING : 25.5.2012 DATE OF PRONOUNCEMENT : 25.5.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSE SSEE REQUESTING FOR RECALL OF THE ORDER DATED 30.102011 OF THE TRIBUNAL IN ITA NO.5686/M/10. THE TRIBUNAL IN THE SAID ORDER HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRES ENTATION FROM THE SIDE OF THE ASSESSEE ON THE DATE OF HEARING ON 31.1 0.2011. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HAS SUBMITTED THAT ON EARLIER DATE OF HEARING ON 31.10.2011, THE ASSESSEE HAD REQUESTE D FOR CONSOLIDATION OF APPEAL WITH THE DEPARTMENTS APPEAL IN H BENCH AND THE CASE HAD BEEN ADJOURNED ON 31.3.2011. ON 31.10.20 11 THE H BENCH WAS NOT FUNCTIONING. THEREFORE, THE ASSESSEE WAS UND ER THE MA NO.605/M/11 ARISING OUT OF ITA NO. 5686/M/10 A.Y:03-04 2 BONAFIDE IMPRESSION THAT BOTH THE APPEALS HAD BEEN ADJ OURNED, HOWEVER IT WAS LATER FOUND THAT APPEALS HAD NOT BEEN CONSOLIDATED AND ASSESSEES APPEAL HAD BEEN DISMISSED FOR WANT OF REPRESENTAT ION. THE ASSESSEE HAS FILED AN AFFIDAVIT IN SUPPORT OF THE SUBMISSI ON MADE ABOVE. IT HAD BEEN SUBMITTED THAT NON REPRESENTATION WAS DUE TO BONAFIDE MISTAKE AND THEREFORE, THE ORDER MAY BE RECA LLED TO ALLOW THE ASSESSEE OPPORTUNITY OF BEING HEARD. 2. WE HAVE HEARD BOTH PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATERIAL CAREFULLY. WE ARE SATISFIED THAT THERE WA S REASONABLE CAUSE FOR NON-COMPLIANCE ON THE DATE OF HEARING ON 31.1 0.2011. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 31.10.2011 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINA L NUMBER WHICH WILL BE HEARD ON 28.6.2012. THE DATE OF HEARING WAS PRONO UNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFO RE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGIST RY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25.5.2012. SD/- SD/- (D.K. AGARWAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 25.5.2012. JV. MA NO.605/M/11 ARISING OUT OF ITA NO. 5686/M/10 A.Y:03-04 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.