Arcochart Trading and Shipping Private Limited, Mumbai V. Income Tax Officer, International Taxation, Nellore

MA 67/Hyd/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5617 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-12-2017
• Assessment Year: 2014-2015
• Appeal Filed On: 01-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMAKRISHNA BANDI
• Assessee Lawyers: GVVS MURTHY

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 67/HYD/2017 (IN ITA NO. 558/HYD/2017 ASSESSMENT YEAR: 2014-15) ARCOCHART TRADING & SHIPPING PVT. LTD., MUMBAI. PAN AAKCA 5933H VS. INCOME-TAX OFFICER, INTERNATIONAL TAXATION, NELLORE. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.V.S. MURTHY REVENUE BY : SHRI RAMAKRISHNA BANDI DATE OF HEARING : 01-12-2017 DATE OF PRONOUNCEMENT : 01-12-2017 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 558/HYD/2017 DATED 04/09/2017 WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE ASSESSEE, INTER-ALIA, STATED TH AT THE AR OF THE ASSESSEE RESIDES AND HAS OFFICE AT MUMBAI. ON THE D ATE OF HEARING OF THE APPEAL I.E. ON 4 TH SEPTEMBER, 2017, THE AR OF THE ASSESSEE WAS REPRESENTING A PART HEARD MATTER BEFORE THE HONBLE ITAT, MUMBAI ON THE SAID DATE AND HENCE, HE HAD REQUESTED THE ASSESSEE COMPANY TO SEEK ADJOURNMENT OF THE HEARING AND SEND LETTER TO THIS EFFECT TO THE ASSESSEE IN MUMBAI. ACCORDINGLY, A LETTER OF ADJOURNMENT WAS SE NT TO LOCAL AR, WHO WAS TO APPEAR BEFORE THE ITAT AND SEEK THE ADJOURNM ENT. HOWEVER, THE ENVELOPE CONTAINING THE ADJOURNMENT LETTER HAS BEEN RETURNED BY THE POSTAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT RESEND . AN AFFIDAVIT ALSO TO THIS 2 M.A. NO. 67/HYD/2017 M/S ARCOCHART TRADING AND SHIPPING P. LTD. EFFECT WAS FILED BY THE DIRECTOR OF THE COMPANY AFF IRMING THE AFORESAID FACTS. 3. REFERRING TO THE ABOVE FACTS, LD. AR SUBMITTED T HAT NON-APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERA TE BUT BONAFIDE, BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEAR NED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREVENTED BY SUF FICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 04/09/2017 PASSED IN ITA NO. 558/HYD/20 17 AND POST THE APPEAL FOR HEARING ON 26/03/2018 . AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISS UED TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 1 ST DECEMBER, 2017. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 1 ST DECEMBER, 2017. KV COPY TO:- 1) M/S ARCOCHART TRADING & SHIPPING P. LTD., F LAT NO. 01, MK BHAWAN, GROUND FLOOR, 300 BHAGAT SINGH R OAD, FORT, MUMBAI 400 001. 2) ITO, INTERNATIONAL TAXATION, NELLORE. 3) CIT (IT & TP), HYDERABAD. 4) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 5) GUARD FILE 3 M.A. NO. 67/HYD/2017 M/S ARCOCHART TRADING AND SHIPPING P. LTD. S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/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.P.S./PS SR.P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER