M/s Speed Rollers Pvt. Ltd., Kanpur V. Income Tax Officer-6(2), Kanpur

MA 11/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1712 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 27-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K DEY
• Section: 12

Judgement Text

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 S . 11, 12 & 13 /LKW/1 4 ( ARISING OUT OF I.T.A. NO. 651, 652 & 653 /LKW/ 2013 ) ASSESSMENT YEARS:2004 - 05, 2006 - 07 & 2008 - 09 M/S SPEED ROLLERS PVT. LTD., VS. INCOME TAX OFFICER - 6(2), 46/146, HALSEY ROAD, KANPUR. KANPUR. PAN:AAECS2248H (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SWARAN SINGH, C. A. RESPONDENT BY : SHRI P. K. DEY, D.R. DATE OF HEARING : 07 / 03 /201 4 DATE OF PRONOUNCEMENT : 07/03/2014 ORDER PER SUNIL KUMAR Y ADAV, J.M,: TH ESE MISC. APPLICATION S ARE PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 23/12/2013 WITH THE SUBMISSIONS THAT THE DIRECTOR OF THE ASSESSEE COMPANY WAS ILL AND WAS NOT PHYSICALLY FIT TO APPEAR BEFORE THE TRIBUNAL ON THE DATE FIXED I.E. 19/12/2013, THEREFORE, HE COULD NOT APPEAR ON THE DATE FIXED TO PURSUE HIS CASE. A COPY OF MEDICAL CERTIFICATE IN SUPPORT OF ITS CONTENTION IS ALSO PLACED ON RECORD. THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT SINCE THE ASSESSEE COULD NOT APPEAR ON THE DATE FIXED FOR THE REASONS STA TED ABOVE, THE EX - PARTE ORDER PASSED BY THE TRIBUNAL MAY KINDLY BE RECALLED AND THE APPEAL MAY BE LISTED FOR HEARING. 2 2. THE LEARNED D.R. F ORMERLY OPPOSED THE CONTENTIONS OF THE ASSESSEE. 3. WE HAVE CAREFULLY EXAMINED THE MISC. APPLICATIONS VIZ - A - VIZ THE ORDER OF THE TRIBUNAL AND THE MEDICAL CERTIFICATE FILED BY THE ASSESSEE AND WE FIND THAT THE ASSESSEE COULD NOT APPEAR ON ACCOUNT OF ILLNESS. THEREFORE, THERE IS VALID REASON FOR HIS NON APPEARANCE. UNDER THESE CIRCUMSTANCES, WE RECALL OUR ORDER DATED 2 3/12/2013 AND DIRECT THE REGISTRY TO FIX THE APPEAL S FOR HEARING ON 21/04/2014. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL GO TO THE PARTIES. ACCORDINGLY THE MISC. APPLICATIONS OF THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, THE MISC. APPLICATIONS ARE ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON THE CONCLUSION OF HEARING) SD/. SD/. ( A. K. GARODIA ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 10/04/2014 *SINGH COPY FORWARDED TO THE: 1. APPELLANT. 2. RESPONDENT. 3. CIT (A) 4. CIT 5. DR. ASSISTANT REGISTRAR