Smt. Vandana Bharrgava, Lucknow V. Asstt. Commissioner of Income Tax, Lucknow

MA 10/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1709 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 13-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAI KUMAR
• Assessee Lawyers: J J MEHROTRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO.10/LKW/2014 [IN ITA NO. 580/LKW/2013] ASSESSMENT YEAR: 2009 - 10 SMT. VANDANA BHARRGAVA B - 48, J PARK, MAHANAGAR EXTN. LUCKNOW V. ACIT RANGE 3 LUCKNOW PAN: AIHPB8701C (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. J. J. MEHROTRA, ADVOCATE RESPONDENT BY: SHRI. AJAI KUMAR, D.R. DATE OF HEARING: 28.02.2014 DATE OF PRONOUNCEMENT: 07.03.20 14 O R D E R PER SUNIL KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER DATED 27.11.2013 OF THE TRIBUNAL IN ITA NO. 580/LKW/2013 WITH THE SUBMISSION THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE FIX ED ON ACCOUNT OF ILLNESS OF HER MOTHER. THEREFORE THE ABSENCE OF THE ASSESSEE ON THE DATE FIXED FOR WAS NOT INTENTIONAL, BUT DUE TO THE CIRCUMSTANCES MENTIONED ABOVE. IN SUPPORT OF HER CONTENTION, THE ASSESSEE HAS FILED DISCHARGE SUMMARY/MEDICAL CERTIFIC ATE OF HER MOTHERS ILLNESS. 2 . THE LD. D.R. FORMALLY OPPOSED THE REQUEST FOR RECALLING OF THE ORDER OF THE TRIBUNAL. 3 . WE HAVE CAREFULLY EXAMINED THE MATERIAL AVAILABLE ON RECORD IN THE LIGHT OF THE RIVAL SUBMISSIONS AND WE FIND THAT THE ASSESSEE HAS A : - 2 - : REASONA BLE CA U SE FOR HER NON - APPEARANCE ON THE DATE FIXED. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 27.11.2013 OF THE TRIBUNAL IN ITA NO. 580/LKW/2013 BE RECALLED AND FRESH OPPORTUNITY OF BEING HEARD BE AFFORDED TO THE ASSESSEE. ACCORDINGLY WE REC ALL THE ORDER OF THE TRIBUNAL DATED 27.11.2013 AND FIX THE APPEAL FOR HEARING ON 8.5.2014. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES, NO FRESH NOTICE IS TO BE ISSUED TO BOTH THE PARTIES. 4 . IN THE RESULT, M ISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.03.2014 SD/. SD/. [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07.03.2014 JJ: 03 03 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDEN T 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR