M/S. MARSHAL MULTITRADE PVT. LTD, MUMBAI V. THE ITO WD 9(2)-3, MUMBAI

MA 16/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6246 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 09-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH (JM) & B.R. BASKARAN (AM) M.A. N O . 16/MUM/2017 ARISING OUT OF I.T.A. NO. 1914 /MUM/20 08 (ASSESSMENT YEAR 20 04 - 05 ) M/S. MARSHAL MULTITRADE PVT. LIMITED SHIR NAMAN PLAZA OF FICE NO. 33 S.V. ROAD BEHIND SHOPPER STOP KANDIVALI WEST MUMBAI - 400 067. PAN : AADCM0756F V S . ITO WARD 9(2)(3) MUMBAI. ( APPELLANT ) ( RESPONDENT ) A SSESSEE BY SHRI RAJIV KHANDELWAL DEPARTMENT BY S MT. POOJA SWAROOP DATE OF HEARING 16 . 0 2 . 201 8 DATE OF PRONOUNCEMENT 16 . 0 2 . 201 8 O R D E R PER B.R. BASKARAN (AM) : - THE ASSESSEE HAS MOVED THIS MISCELLANEOUS APPLICATION SEEKING RECALL OF THE ORDER DATED 4.5.2016 PASSED IN ITA NO. 1914/MUM/2008 EX - PARTE, WITHOUT HEARING THE ASSESSEE. 2. LEARN ED COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT HE WAS AUTHORIZE D TO APPEAR BEFORE THE TRIBUNAL. HOWEVER ON THE DATE OF HEARING, HE HAD TO ASSIST AN ADVOC ATE IN A WRITE PETITION FILED BEFORE HON'BLE BOMBAY HIGH COURT AND HENCE HE COULD NOT APPEAR BEF ORE THE TRIBUNAL . HE SUBMITTED THAT, O N THE VERY SAME DATE, ANOTHER APPEAL NAMED TRIUMPH INTERNATIONAL FINANCE INDIA LTD. , WHICH BELONG TO THE SAME GROUP, WAS ALSO LISTED BEFORE E BENCH AND HE HAD DULY MOVED AN APPLICATION BEFORE THE E BENCH SEEKING ADJOURNMENT. HE SUBMITTED THAT HE INADVERTENTLY FAILED TO TAKE NOTE OF THE DATE OF HEARING OF THE IMPUGNED APPEAL IN HIS DIARY AND HENCE AN APPLICATION SEEKING ADJOURNMENT COULD NOT BE MOVED. ACCORDINGLY, THE LEARNED AR M/S. MARSHAL MULTITRADE PVT. LIMITED 2 SUBMITTED THAT THERE IS NO FAULT ON THE PART OF THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND ACCORDINGLY PRAYED FOR RECALL OF THE IMPUGNED ORDER. 3. WE HEARD LEARNED DR AND PERUSED THE RECORD. HAVING REGARD TO THE SUBMISSIONS MADE BY THE ASSESSEE, WE AR E OF THE VIEW THAT THERE IS SUFFICIENT CAUSE FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF POWERS VESTED WITH THE TRIBUNAL UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE IMPUGNED ORD ER. WE ALSO DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING IN THE NORMAL COURSE UNDER NOTICE TO THE PARTIES . 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 16 . 0 2 . 201 8 . SD/ - SD/ - (MAHAVIR SINGH ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 16 / 0 2 / 20 1 8 COPY OF THE ORDER FORWARDED TO : 1. THE A PPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// SENIOR P RIVATE S ECRETARY PS ITAT, MUMBAI