Shailendra Singh Bhadauria, Kanpur V. Income Tax Officer, Kanpur

MA 103/LKW/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2838 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-02-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 10-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUNEET KUMAR

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO.103 /LKW/20 14 (ARISING OUT OF I.T.A.NO.262/LKW/2014) ASSESSMENT YEAR:2006 - 2007 SHRI SHAILENDRA SINGH BHADAURIA, 453/5, SHASTRI NAGAR, KANPUR. PAN:AHFPB0116N VS. INCOME TAX OFFICER, RANGE - 2(4), KANPUR. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY SHRI PUNEET KUMAR, D. R. DATE OF HEARING 13/02/2015 DATE OF PRONOUNCEMENT 1 0 /03/2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF EX - PARTE TRIBUNAL ORDER DATED 13/06/2014. 2. IN THIS MISC. APPLICATION, IT IS SUBMITTED BY THE ASSESSEE THAT NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. AN AFFIDAVIT HAS BEEN SUBMITTED BY THE ASSESSEE ALONG WITH THE MISC. APPLICATION IN SUPPORT OF THI S CONTENTION. 3. DURING THE COURSE OF HEARING, LEARNED A.R. OF THE ASSESSEE REITERATED THE SAME CONTENTIONS WHICH WERE RAISED IN THE MISC. APPLICATION. CONSIDERING THE FACT THAT AS PER THE ASSESSEE, NO NOTICE WAS SERVED ON THE ASSESSEE AND SINCE THIS STAND OF THE ASSESSEE COULD NOT BE REBUTTE D BY [ 2 ] LEARNED D.R. OF THE REVENUE AND IN VIEW OF RULE 24 OF I.T.A.T. RULES, 1963, WE ARE OF THE CONSIDERED OPINION THAT THERE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, WE RECALL THE EX - PARTE ORDER P ASSED BY THE I.T.A.T. AND FIX THE APPEAL FOR HEARING ON 16/04/2015. 4. WE WOULD LIKE TO MAKE IT CLEAR THAT SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 1 0 /03/2015 *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR