M/s Beas Valley Power Corporation Ltd., Mandi v. ACIT, Shimla

MA 70/CHANDI/2013 | 2009-2010
Pronouncement Date: 25-10-2013 | Result: Allowed

Appeal Details

RSA Number 7021524 RSA 2013
Assessee PAN AABHC1161P
Bench Chandigarh
Appeal Number MA 70/CHANDI/2013
Duration Of Justice 1 month(s) 16 day(s)
Appellant M/s Beas Valley Power Corporation Ltd., Mandi
Respondent ACIT, Shimla
Appeal Type Miscellaneous Application
Pronouncement Date 25-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 25-10-2013
Assessment Year 2009-2010
Appeal Filed On 09-09-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI T.R. SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA JUDICIAL MEMBER MA NO. 70/CHD/2012 IN ITA NO. 857/CHD/2013 ASSESSMENT YEAR: 2009-10 M/S BEAS VALLEY POWER VS. THE ACIT CORPORATION LTD. CIRCLE MANDI SHIMLA H.P. PAN NO. AABHC1161P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI. ROHAN THAKUR RESPONDENT BY : SHRI. AKHILESH GUPTA DATE OF HEARING : 25/10/2013 DATE OF PRONOUNCEMENT : 25/10/2013 ORDER PER T.R.SOOD A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER IN ITA NO. 857/CHD/2013 THROUGH WHICH ASSESSE ES APPEAL HAS BEEN DISMISSED IN-LIMINE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL COULD NOT BE REPRESENTED BECAUSE ASSESSEE HAD NOT RECEIVED TH E NOTICE. IN THIS REGARD HE 2 FILED AN AFFIDAVIT. HE FURTHER SUBMITTED THAT SINCE ASSESSEE HAS BEEN DEPRIVED OF AN OPPORTUNITY OF BEING HEARD THEREFORE ORDER MA Y BE RECALLED. 3. ON THE OTHER HAND LD. DR SUPPORTED THE ORDER OF TRIBUNAL 4. AFTER CONSIDERING THE RIVAL SUBMISSION WE ARE SA TISFIED WITH THE REASONS GIVEN FOR NON APPEARANCE. SINCE ASSESSEE HAS BEEN D EPRIVED OF THE OPPORTUNITY OF BEING HEARD THEREFORE WE RECALL OUR ORDER IN ITA NO. 857/CHD/2013. 5. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF T HE APPEAL ON 18/12/2013. ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF A S NO SEPARATE NOTICE WILL ISSUED 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25/10/20 13. SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : 25TH OCTOBER 2013 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR