Appeal Details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 2830 (ITAT-RAJKOT)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 2 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
13-09-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
04-08-2022
Assessment Year
2009-2010
Appeal Filed On
20-06-2019
Judgement Text
M.A. No.60/RJT/2019 Assessment Year: 2009-10 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A. No.60/RJT/2019 (Arising out of ITA No.123/RJT/2012 Assessment Year: 2009-10 M/s. Qawareb Ship Management - vs. Income Tax Officer LLC Dubai, (International Taxation) C/o. Shantilal Shipping & Gandhidham-Kutch. Chartering Pvt. Ltd., Gandhidham. C-6, NU-10/B, Shakti Nagar, Gandhidham-Kutch, Gandhidham, Gujarat. [PAN – ] (Appellant) (Respondent) Appellant by : Shri Vimal Desai, AR Respondent by : Shri B.D. Gupta, DR Date of hearing : 05.08.2022 Date of pronouncement : 14.09.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the assessee in respect of order dated 27.02.2019 passed by the ITAT, Rajkot. 2. The Ld. AR submitted that the aforesaid appeal was filed in the month of May 2012 and due to some reasons hearing got adjourned from time to time. During the last hearing on 27.11.2018 and 02.01.2019, the Ld. AR appeared and discussed the issue but the matter got adjourned. Last hearing was adjourned by the Bench and was re-fixed on 25.02.2019 for which the adjournment was sought by the Ld. AR of the assessee on the ground of medical reasons. Thus, the Tribunal dismissed the appeal of the assessee ex-parte but granted liberty to recall the same. 3. The Ld. DR opposed the Miscellaneous Application. M.A. No.60/RJT/2019 Assessment Year: 2009-10 Page 2 of 2 4. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the order dated 27.02.2019 was passed ex-parte and the Tribunal granted liberty to recall the said order in the interest of justice and it will be appropriate to recall the order dated 27.02.2019 and the appeal may be restored for fresh hearing. The Registry is directed to place the appeal for hearing on merit on 4 th October, 2022. The Registry is directed to issue notice to both the parties. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on this 14 th day of September, 2022. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 14 th day of September, 2022 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Rajkot Bench, Rajkot
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