Seaways Shipping & Logistics Ltd., Kakinada V. The ITO,(International Taxation), Kakinada

MA 34/VIZ/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5949 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C DAS

Judgement Text

MP NO.34/VIZAG/2017 SEAWAYS SHIPPING & LOGISTICS LTD., KAKINADA 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . ' , % BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER M.P. NO.34/VIZAG/2017 (ARISING OUT OF I.T.A.NO.404/VIZAG/2016) ( / ASSESSMENT YEAR: 2014-15) SEAWAYS SHIPPING & LOGISTICS LTD. KAKINADA ITO (INTERNATIONAL TAXATION) KAKINADA [PAN NO. AADCS0845B ] ( ' / APPELLANT) ( ()' / RESPONDENT) / APPELLANT BY : G.V.N. HARI, AR / RESPONDENT BY : SHRI K.C. DAS, DR / DATE OF HEARING : 16.10.2017 / DATE OF PRONOUNCEMENT : 16.10.2017 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THE MISCELLANEOUS PETITION AGAINST ITA NO.404/VIZAG/2016, WHICH WAS DECIDED EX-PARTE BY TH IS TRIBUNAL ON 1.5.2017 DUE TO NON-APPEARANCE OF THE ASSESSEE ON T HE DATE OF HEARING INSPITE OF SEVERAL OPPORTUNITIES GIVEN TO THE ASSES SEE FOR HEARING. MP NO.34/VIZAG/2017 SEAWAYS SHIPPING & LOGISTICS LTD., KAKINADA 2 2. IN THIS CASE, EVEN THOUGH ASSESSEE WAS GIVEN SUF FICIENT OPPORTUNITY OF HEARING, NONE APPEARED BEFORE THE TR IBUNAL ON THE DATE OF HEARING AND HENCE THE APPEAL WAS DISMISSED. HOW EVER, ASSESSEE HAS FILED THIS MISCELLANEOUS PETITION SEEKING TO RECALL THE ORDER PASSED ON 1.5.2017 SUBMITTING SUFFICIENT REASON FOR NON APPEA RANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND REQUESTED TO DE CIDE THE ISSUE ON MERITS. 3. ON THE OTHER HAND, THE LD. D.R. HAS NOT OBJECTE D FOR RECALLING THE ORDER. 4. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND SATISFIED THAT THERE IS SUFFICIENT RE ASON FOR NON APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER AND FIX THE HEARING ON 12.12.2017. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESE NCE OF BOTH THE PARTIES, NO SEPARATE NOTICE WILL BE ISSUED FROM THE REGISTRY. MP NO.34/VIZAG/2017 SEAWAYS SHIPPING & LOGISTICS LTD., KAKINADA 3 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 16 TH OCT17. SD/- SD/- ( . ) ( . . ' ) (V. DURGA RAO) (D.S. SUNDER SINGH) /JUDICIAL MEMBER /ACCOUNTANT MEMBER ! /VISAKHAPATNAM: % /DATED : 16.10.2017 VG/SPS )! *! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT SEAWAYS SHIPPING & LOGISTICS LTD ., 16-23-61, A/1, PALLAMRAJU NAGAR, KAKINADA, ANDHRA PRADESH 2. / THE RESPONDENT THE ITO (INTERNATIONAL TAXATION ), KAKINADA 3. + / THE CIT (IT & TP), HYDERABAD 4. + ( ) / THE CIT (A)-10, HYDERABAD 5. ! . , . , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM