IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E,MUMBAI BEFORE SHRI R.S. SYAL (AM) & SHRI V. DURGA RAO (JM) M.A. NO.547/MUM/2010 ARISING OUT OF ITA NO. 3341/MUM/2009 (A.Y. 2006-07) M/S. SAIGAL SEATRADE, B/203, NEELAM CENTRE, HIND CYCLE RD., WORLI, MUMBAI-400 025. PAN: AAAFS 6920 K. VS. ADDL.COMMR. OF INCOME-TAX, RANGE 18(1), AAYKAR BHAVAN, M.K.ROAD, MUMBAI-400 020. APPLICANT RESPONDENT APPLICANT BY MR. VIJAY MEHTA. ASSESSEE BY MR. K. SI NGH. O R D E R PER R.S. SYAL, AM : THE PRESENT MISC. APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING OF THE ORDER OF THE TRIBUNAL IN ITA NO. 3341/MUM/20 09 PASSED ON 30-06-2010 DISMISSING ITS APPEAL FOR NON-ATTENDANCE AT THE T IME OF HEARING OF THE APPEAL ON 23-06-2010. THE SAID APPEAL WAS DISMISSED BY APP LYING THE RATIO LAID DOWN BY THE ITAT, DELHI BENCH, IN THE CASE OF CIT VS. MULTI PLAN INDIA (P.) LTD. (1991) 38 ITD 320. 2. THE ASSESSEE HAS NOW FILED BEFORE US AN AFFIDAV IT DATED 04-09-2010 STATING THE REASONS FOR ITS NON-ATTENDANCE BEFORE T HE TRIBUNAL AT THE TIME OF HEARING OF THE APPEAL ON 23-06-2010. 3. HAVING SATISFIED WITH THE REASONING AS STATED I N THE AFORESTATED AFFIDAVIT OF THE ASSESSEESE, WE HEREBY RECALL OUR ORDER DATED 30 -06-2010 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 16-11-2010, AS WAS STATED IN THE MA 547/M/10 SAIGAL SEATRADE. 2 OPEN COURT ON THE CONCLUSION OF HEARING. THE LD. A .R. OF THE ASSESSEE HAS WAIVED SERVICE OF SEPARATE NOTICE IN THIS REGARD. WE ORDER AND DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 04TH DAY OF NOVEMBER, 2 010. SD/- SD/- (V. DURGA RAO) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 04TH NOVEMBER , 2010. NG: COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A)-XVIII,,MUMBAI. 4 CIT, MC-XVIII, MUMBAI. 5.DR,E BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST. REGISTRAR, ITAT, MUMBAI. MA 547/M/10 SAIGAL SEATRADE. 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 02-11-2010 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 02-11-2010 SR.PS/ 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER *