M/S. WSA SHIPPING (BOMBAY) PVT.LTD, V. ADD DIT (IT) CIR 2(2),

MA 96/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7010 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 14-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH: MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.96/MUM/2011 ARISING OUT OF ITA NO.4988/M/2009 FOR A.Y. 2003-04 M/S. WSA SHIPPING (BOMBAY) PVT. LIMITED., (WSA MANAGEMENT PTE. SINGAPORE) 101-105 SAGAR TECH PLAZA, ANDHERI KURLA ROAD, SAKI NAKA, ANDHERI (E), MUMBAI -400 072 ....... APPLICANT VS ADDL. DIRECTOR OF INCOME TAX (INT. TAXATION), CIRCLE 2(2), MUMBAI ..... RESPONDENT PAN: AAACW 2373 B APPLICANT BY: SHRI UDAY SOMAN RESPONDENT BY: SHRI PARTHASARATHI NAIK DATE OF HEARING: 05.08.2011 DATE OF PRONOUNCEMENT: 05.08.2011 O R D E R PER R.S. PADVEKAR, JM THIS MISC. APPLICATION IS FILED BY THE ASSESSEE WIT H A PRAYER TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITS APP EAL, BEING ITA NO.4988/MUM/2009 DATED 3RD SEPTEMBER, 2010, DISMISS ING THE SAME FOR NON-PROSECUTION. IT IS STATED IN THE APPLICATI ON THAT THE ASSESSEE HAS FILED THE APPLICATION ON 28.02.2010 WITH A REQU EST TO TRANSFER THIS APPEAL TO L BENCH AND THE SAID APPLICATION HAS BE EN OVERLOOKED. IT IS FURTHER STATED THAT THE ASSESSEE WAS UNDER BONA FIDE IMPRESSION THAT THE APPEAL WILL BE TRANSFERRED TO L BENCH AND THE CAUSE LIST OF THE G BENCH WAS NOT LOOKED INTO. THE ASSESSEE HAS ALSO FI LED AN AFFIDAVIT IN SUPPORT OF HIS APPLICATION IN MA 96/M/2011. MA 96/MUM/2011 M/S. WSA SHIPPING (BOMBAY) PVT. LIMITED. 2 2. WE HAVE PERUSED THE RECORD. IN OUR OPINION, THE ASSESSEE DESERVES TO BE GIVEN THE OPPORTUNITY TO REPRESENT H IS CASE. WE, ACCORDINGLY, RECALL THE ORDER OF THE TRIBUNAL DATED 3.09.2010 AND RESTORE THE APPEAL FOR HEARING. THE REGISTRY IS DI RECTED TO FIX THE APPEAL FOR HEARING ON 14.11.2011. NO SEPARATE NOTI CES OF HEARING WILL BE ISSUED TO BOTH THE PARTIES AS THE DATE OF HEARIN G IS PRONOUNCED IN THE OPEN COURT AND BOTH THE PARTIES HAVE TAKEN THE NOTE OF THE SAME. 3. IN THE RESULT THE M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 5 TH AUGUST 2011. SD/- SD/- ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE : 5TH AUGUST 2011 . COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)XV, MUMBAI. 4) THE CIT-CITY-15, MUMBAI. 5) THE D.R. G BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN MA 96/MUM/2011 M/S. WSA SHIPPING (BOMBAY) PVT. LIMITED. 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 05.08.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 05.08.2011 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/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER