Thermax Ltd., Pune V. ACIT, Cir.-7, Pune

MA 89/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7090 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 25-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY SINGH
• Assessee Lawyers: R D ONKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH: PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI G.S. PANNU, AM M.A. NO. 89/PN/2011 ARISING OUT OF I.T.A. NO. 568/PN/2009 A.Y. 2001-02 THERMAX LTD., THERMAX HOUSE 14 MUMBAI PUNE ROAD WAKDEWADI, PUNE-411 003 PAN AAACT 3910 D APPLICANT VS. ASSTT. CIT CIR. 7, PUNE RESPONDENT APPLICANT BY : SHRI R.D. ONKAR RESPONDENT BY: SHRI SANJAY SINGH DATE OF HEARING : 12-8-2011 DATE OF PRONOUNCEMENT : 12-8-2011 ORDER PER SHAILENDRA KUMAR YADAV THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY TH E ASSESSEE IN RESPECT OF APPEALS IN ITA NO. 568/PN/20 09 FOR A.Y. 2001-02. 2. THE STAND OF THE ASSESSEE IS THAT THERE WAS SOME CONFUSION IN THE MIND OF REPRESENTATIVE OF THE ASSE SSEE WITH REGARDS TO THE NAME OF THE ASSESSEE WHICH WAS SHOWN ON THE CAUSE LIST AS THERMAZ LTD. IN PLACE OF THERMAX L TD., WHEN HE VISITED THE OFFICE OF THE TRIBUNAL ON THE DATE O F HEARING. IN VIEW OF THIS, THE ASSESSEE COULD NOT BE REPRESENTED BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING. IN THIS VIE W OF THE M.A. 89/PN/2011 THERMAX LTD. A.Y. 2001-02 - 2 - MATTER, THE ASSESSEE PLEADED THAT THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 568/PN/2009 DATED 9-2-2011 MAY BE RECALLED AND A FRESH OPPORTUNITY OF HEARING BE GIVE N. AFTER HEARING THE PARTIES AND PERUSING THE SUBMISSIONS MA DE IN THE MISC. APPLICATION, WE FIND THAT THE ASSESSEE WAS PR EVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE RELEVANT DATE OF HEARING. IT IS SETTLED LEGAL POSIT ION THAT ASSESSEE SHOULD NOT SUFFER FOR LAPSE ON PART OF ITS AUTHORIZED REPRESENTATIVE. IN THIS VIEW OF THE MATTER, WE HER EBY RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 568/PN/2009 DATED 9-2-2011 FOR A.Y. 2001-02 AND DIRECT THE REGISTRY TO FIX THI S CASE FOR HEARING ON 17-10-2011. 3. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IMMEDIATELY AFT ER CONCLUSION OF THE HEARING ON 12-8-2011. SD/- SD/- (G.S. PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 29 TH AUGUST 2011 ANKAM COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT-I PUNE 4. ITAT, D.R. PUNE BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.