M/s Anuradha Masala Udyog Pvt. Ltd, Kanpur V. Joint Commissioner of Income Tax, Kanpur

MA 10/LKW/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1125 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-10-2013
• Assessment Year: 1998-1999
• Appeal Filed On: 26-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH, LUCKNOW BEFORE SHRI SUNIL KUMAR YA DAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO.10/LKW/13 (IN I.T.A. NO.257/LKW/2002) ASSESSMENT YEARS: 1998-99 & M.A. NO.11/LKW/13 (IN I.T.A. NO.1208/LKW/2006) ASSESSMENT YEARS: 1998-99 M/S ANURADHA MASALA UDYOG (P) LTD., VS. JT. C.I.T., 59/132, AKASHDEEP BUILDING, RANGE-6, PURANI DAL MANDI, KANPUR. KANPUR. (APPLICANT) (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI RAKESH GARG, ADVOCATE RESPONDENT BY : SHRI AJAY KUMAR, D.R. DATE OF HEARING :25/10/2013 DATE OF PRONOUNCEMENT :25/10/2013 ORDER PER SUNIL KUMAR YADAV, J.M,: THESE MISC. APPLICATIONS ARE PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DA TED 14/07/2010 WITH THE SUBMISSIONS THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE FIXED BEFORE THE TRIBUNAL I.E. 14/07/2010 FOR THE REASONS STATED IN THE MISC. APPLICATION AND THE TRIBUNAL HAS DISMISSED THE APPEAL EX-P ARTE WITHOUT DEALING THE ISSUES ON MERIT. SINCE THE ABSENCE OF THE ASSESSEE ON THE DATE FIXED WAS NOT 2 INTENTIONAL, THE ORDER OF THE TRIBUNAL DATED 14/07/2010 MAY BE RECALLED AND APPEAL BE HEARD ON MERIT. 2. THE LEARNED D.R. APPARENTLY OPPOSED THE MISC. APPLICATION. 3. WE HAVE CAREFULLY EXAMINED THE MI SC. APPLICATION IN THE LIGHT OF THE RIVAL SUBMISSIONS AND WE FIND TH AT THE ASSESSEE HAS EXPLAINED THE REASONABLE CAUSE FOR HIS NON APPEARANCE ON THE DATE FIXED. WE ACCORDINGLY RECALL THE ORDER OF THE TR IBUNAL DATED 14/07/2010 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HE ARING ON 28/11/2013. SINCE THE DATE OF HEARING HAS BEEN PRONOUNCED IN THE OP EN COURT, NO FRESH NOTICE WILL BE SENT TO THE PARTIES. IN THE RESULT, BOTH THE MISC. APPLICATIONS OF THE ASSESSEE ARE ALLOWED. (ORDER PRONOUNCED IN TH E OPEN COURT ON 25/10/2013) SD/. SD/. ( A. K. GARODIA ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:25/10/2013 *SINGH COPY FORWARDED TO THE: 1. APPELLANT. 2. RESPONDENT. 3. CIT (A) 4. CIT 5. DR. ASSISTANT REGISTRAR