Deepak Kohli, Lucknow V. Income Tax Officer-IV(1), Lucknow

MA 11/LKW/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6467 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHARAT AWASTHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.11/LKW/2018 [ARISING OUT OF ITA NO. 49/LKW/2017] ASSESSMENT YEAR: 2009 - 10 DEEPAK KOHLI 68/2, MILL ROAD AISHBAGH, LUCKNOW V. INCOME TAX OFFICER IV(I) LUCKNOW T AN /PAN : AHWPK8742N (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI BHARAT AWASTHI, D.R. DATE OF HEARING: 20 0 4 201 8 DATE OF PRONOUNC EMENT: 24 0 4 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 16/2/2018 IN I.T.A. NO.49/LKW/2017 WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED TH E APPEAL OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE FIXED BECAUSE THE COUNSEL ENGAGED TO ARGUE THE CASE LOST TRACK OF THE MATTER AS THE SAME WAS SLIPPED FROM HIS MIND. THE LD. COUNSEL FOR THE ASSESSEE PRAYED THAT IN THE INTEREST OF JUSTICE THE ORDER OF THE TRIBUNAL DATED 16/2/2018 IN I.T.A. NO.49/LKW/2017 MAY BE RECALLED AND THE APPEAL MAY BE FIXED FOR FRESH HEARING. PAGE 2 OF 2 2 . THE LD. D.R. HAS PLACED RELIA NCE UPON THE ORDER OF THE TRIBUNAL DATED 16.2.2018. 3 . HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE TRIBUNAL VIS - - VIS THE MISCELLANEOUS APPLICATION, WE FIND THAT THE ASSESSEE HAS FURNISHED A VALID REASON FOR NON - APPEARANCE ON THE DATE FIXED. WE, THEREFORE, RECALL OUR ORDER 16/2/2018 IN I.T.A. NO.49/LKW/2017 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DUE COURSE . 4 . IN THE RESULT, MISCELLANEOUS APPLICATI ON OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 / 0 4 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24 TH APRIL , 201 8 JJ: 2004 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . C IT 5 . DR