MANGALAM SHIPPING & LOGISTICS (I) P.LTD, V. ADDL CIT 2(2),

MA 289/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1454 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 01-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: TASNEEM VARAWALA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B , BENCH MUMBAI BEFORE SHRI VIJAY PAL RAO , J M & SHRI RAJENDRA , A M MA NO. 289 /MUM/20 1 3 (ARISING OUT OF ITA NO. 5009 /M/20 10 ) ( ASSESSMENT YEAR :200 6 - 200 7 ) MANGALAM SHIPPING & LOGISTICS (I) PVT. LTD., MANGAL AM HOUSE, 38, WALCHAND HIRACHAND MARG, BALLARD ESTATE, MUMBAI - 400 038 VS. ADCIT - 2 ( 2 ), MUMBAI - 20 PAN NO. : AA CCM 3997 M ( APP LICANT ) .. ( RESPONDENT ) ASSESSEE BY : M S . TASNEEM VARAWALA REVENUE BY : MR. RAVI PRAKASH DATE OF HEARING : 31 ST JANUARY, 2014 DATE OF PRONOUNCEMENT : 31 ST JANUARY, 2014 O R D E R PER SHRI VIJAY PAL RAO , JM : THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE FOR RECALLING OF THE ORDER DATED 30 - 8 - 2011 , PASSED IN ITA NO. 5009 /M/20 10 FOR THE ASSESSMENT YEAR 200 6 - 0 7 , WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON - PROSECUTION. 2 . WE HAVE HEARD THE LEARNED AR AS WELL AS LEARNED DR AND CAREFULLY PERUSED THE RELEVANT RECORD. THE ASSESSEE HAS FILED AN AFFIDAVIT IN SUPPORT OF THE APPL ICATION EXPLAINING THE REASONS FOR NON - APPEARANCE BEFORE THE TRIBUNAL WHEN THE APPEAL OF THE ASSESSEE WAS CALLED FOR HEARING AND DISMISSED FOR NON - PROSECUTION ON 30 - 8 - 2011 . WE ARE SATISFIED WITH THE REASONS EXPLAINED BY THE ASSESSEE THAT THE M.ANO. 289 /201 3 2 ASSESSEE WAS H AVING A REASONABLE AND SUFFICIENT CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL. ACCORDINGLY, WE RECALL THE ORDER DATED 30 - 8 - 2011 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL AND STAGE. THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARIN G ON 10 - 3 - 2014 . SINCE THE DATE OF HEARING OF THE APPEAL HAS BEEN ANNOUNCED IN THE OPEN COURT AND BOTH THE PARTIES HAVE TAKEN NOTE OF THE SAME , THEREFORE, NO SEPARATE NOTICE OF HEARING OF THE APPEAL SHALL BE SENT TO THE PARTIES. 3 . RESULTANTLY , MISCELLAN EOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST JANUARY, 2014 . SD/ - SD/ - ( RAJENDRA ) ( VIJAY PAL RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED : 31 ST JANUARY, 2014 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - X, MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI