M/s. Atlantic Shipping Pvt. Ltd. (As agent of M/s. ST Shipping & Transp. P. Ltd.), GANDHIDHAM V. The Income Tax Officer, (Intl. Taxn.), GANDHIDHAM

MA 21/RJT/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0251 (ITAT-RAJKOT)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 22-03-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MA NO. 21/RJT/2019 (ARISING OUT OF ITA NO. 57/RJT/2014 ) ASSESSMENT YEAR : 2012-13 ATLANTIC SHIPPING PVT LTD, (AS AGENT OF ST SHIPPING & TRANSPORT PTE LTD), 201, GOLDEN ARCADE, 2 ND FLOOR, PLOT NO.141 & 142, SECTOR 8, GANDHIDHAM (PAN : AAACA 5006 D) V/S . INCOME TAX OFFICER (INTERNATIONAL TAXATION), GANDHIDHAM-KUTCH, GUJARAT (APPLICANT) .. (RESPONDENT) ASSESSEE(S) BY : WRITTEN SUBMISSION REVENUE BY : SHRI P.S. BHALLA, SR DR / DATE OF HEARING : 11/09/2019 /DATE OF PRONOUNCEMENT : 23/09/2019 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE APPLICANT SEEKS RECALL OF THE EX-PARTE ORDER DATED 30.01.2019 PASSED BY THE TRIBUNAL IN I TA NO. 57/RJT/2014. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL FOR WANT OF PROSECUTION. IT IS PLEADED IN THE APPLICATION THAT THE APPEAL OF THE ASSESSEE WAS LISTED FOR HEARING ON 28.01.2019; SOMEHOW, THE CLER K IN THE OFFICE OF SHRI S.N. SOPARKAR, SENIOR ADVOCATE, FAILED TO TAKE NOTE OF T HE LISTING OF APPEAL ON 28.01.2019 AND FAILED TO BRING IT TO THE NOTICE OF THE LEARNED COUNSEL. ON ACCOUNT OF THIS MISTAKE, NO ONE COULD APPEAR ON BEHALF OF T HE ASSESSEE WHEN THE APPEAL WAS CALLED OUT FOR HEARING, AND, ACCORDINGLY THE AP PEAL WAS DISMISSED FOR WANT MA NO. 21/RJT/ 2019 ATLANTIC SHIPPING PVT LTD VS. ITO AY 2012- 13 - 2 - OF PROSECUTION. ON DUE CONSIDERATION OF THESE FACTS AND CIRCUMSTANCES, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASON ABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL WHEN THE APPEAL WAS LISTED FOR HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 13 TH NOVEMBER 2019. SINCE THIS DATE HAS BEEN INTIMATED TO BOTH THE PARTIES, T HEREFORE, NO SEPARATE NOTICE WILL BE ISSUED TO PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 23 RD SEPTEMBER 2019 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 23/09/2019 BIJU T., SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $ '' , , / DR, ITAT, RAJKOT 6. - / GUARD FILE. / BY ORDER, TRUE COPY / ( DY./ASSTT. REGISTRAR) , / ITAT, RAJKOT 1. DATE OF DICTATION- 13.09.2019.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .13.09.2019 OTHER MEMBER 23.09.2019. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 23.09.2019. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 23.09.2019 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK23. 09.2019 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER 8. DATE OF DESPATCH OF THE ORDER MA NO. 21/RJT/ 2019 ATLANTIC SHIPPING PVT LTD VS. ITO AY 2012- 13 - 3 -