BALAJI SHIPPINT AND LOGISTICS LTD, V. ITO WD 6(1)(1),

MA 613/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8826 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 30-12-2011
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL B BE NCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT , AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER ./ MA NO. 613/M/2011 ARISING OUT OF ITA NO.1073/M/2011 ( ! ! ! ! / / / / ASSESSMENT YEAR :2007-08) M/S. BALAJI SHIPPING & LOGISTICS LTD. 203, ELPHINSTONE HOUSE 2 ND FLOOR, 17, MURZBAN STREET, FORT MUMBAI-400 001. / VS. INCOME TAX OFFICER WARD 6(1)(1) AAYAKAR BHAVAN MK ROAD MUMBAI-20. '# $ ./%& ./ PAN/GIR NO. : (AACCB 5903 E) ( #' / // / APPLICANT ) : ( ()#' / RESPONDENT ) #' * / APPLICANT BY : SHRI SASHI TULSIYAN ()#' + * / RESPONDENT BY : SHRI P.C. MAURYA + ,$ / // / DATE OF HEARING : 22.6.2012 -.! + ,$ / DATE OF PRONOUNCEMENT : 22.6.2012 / / O R D E R PER RAJENDRA SINGH (AM) : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSE E REQUESTING FOR RECALL OF ORDER DATED 17.11.11. OF THE TRIBUNAL IN ITA NO. NO.1073/MUM/2011. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE 2 MA. NO.613/M/11 M/S.BALAJI SHIPPING & LOGISTICS LTD. APPEAL OF THE ASSESSEE AS UN-ADMITTED AS NO BODY HAD APP EARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HAS SUBMITTED THAT ACCOUNTANT OF THE ASSESSEE HAD APPEARED BEFORE THE TRIBUNAL FOR SEEKING ADJOURN MENT, BUT SINCE HE WAS NOT HAVING ANY AUTHORIZATION, THE TRIBUNAL HAD NOT ALLOWED THE ADJOURNMENT AND DISMISSED THE APPEAL AS UN-ADMITTED. IT HAS ALSO BEEN SUBMITTED THAT THERE WAS NO ADVERTENT LAPSE ON THE PART OF THE ASSESSEE. THE ACCOUNTANT BEING IGNORANT OF THE TRIBUNAL PROCEDURE HAD APPEARE D WITHOUT AUTHORIZATION. AN AFFIDAVIT TO THAT EFFECT HAS BEEN F ILED. 2. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECORD S AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THE THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE BY THE ASSESSEE AT THE TIME OF HEARING O F THE APPEAL AND, THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE O RDER DATED 17.11.2011 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WI LL BE HEARD ON 18.10.2012. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. THEREFORE, NO FORMAL NOT ICE OF HEARING IS REQUIRED TO BE ISSUE BY THE REGISTRY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOW ED. 0 ,1 0, 2 ', 3 + %, 45 6 ORDER PRONOUNCED IN THE OPEN COURT ON 22.6.2012 . / + .! $ 2 71 22.6.2012 . + < 6 SD/- SD/- ( D. MANMOHAN ) (RAJENDRA SINGH) =>? /VICE PRESIDENT $ ' /ACCOUNTANT MEMBER MUMBAI; 7 DATED : 22.6.2012 .../JV. 3 MA. NO.613/M/11 M/S.BALAJI SHIPPING & LOGISTICS LTD. / + (,B C!, / + (,B C!, / + (,B C!, / + (,B C!,/ COPY OF THE ORDER FORWARDED TO : 1. #' / THE APPELLANT 2. ()#' / THE RESPONDENT. 3. D () / THE CIT(A)- 4. D / CIT 5. G< (, , , / DR, ITAT, MUMBAI 6.