M/s Ujala Fashion, Kanpur V. Dy. Commissioner of Income Tax-III, Kanpur

MA 12/LKW/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6468 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 19-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHARAT AWASTHI
• Keywords: Reasonable cause

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.1 2 & 13/LKW/2017 [ARISING OUT OF ITA NO. 4 34 & 435/LK W/2017] ASSESSMENT YEAR: 2009 - 10 M/S UJALA FASHION 49/84, GENERAL GANJ KANPUR V. DY. CIT III KANPUR T AN /PAN : AABFU3444P (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 PRONOUNCEM ENT: 24 0 4 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : TH ESE MISCELLANEOUS APPLICATION S ARE PREFERRED BY THE ASSESSEE AGAINST THE COMMON ORDER OF THE TRIBUNAL DATED 16/2/2018 IN I.T.A. NO.434 & 435 /LKW/2017 WITH THE SUBMISSION THAT THE TRIBUNAL H AS DISMISSED THE APPEAL S 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 NOTICE FOR HEARING DATED 2/2/2018 HAS BEEN MAILED ON 10/2/2 018, FIXING THE DATE OF HEARING ON 15/2/2018, WHICH NOTICE WAS RECEIVED BY THE ASSESSEE ON 26/2/2018 AND IN SUCH CIRCUMSTANCES, THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE IN NOT PUTTING APPEARING BEFORE THE TRIBUNAL. THE LD. COUNSEL FO R THE ASSESSEE PRAYED THAT IN THE INTEREST OF JUSTICE THE ORDER OF THE TRIBUNAL DATED 16/2/2018 IN I.T.A. NO.434 & M.A. NO.12 & 13/LKW/2017 PAGE 2 OF 2 435/LKW/2017 MAY BE RECALLED AND THE APPEAL S MAY BE FIXED FOR FRESH HEARING. 2 . THE LD. D.R. HAS PLACED RELIANCE 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.434 & 435/LKW/2017 IN THE INTEREST OF JUSTICE AN D DIRECT THE REGISTRY TO FIX THESE APPEAL S FOR HEARING IN DUE COURSE . 4 . IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATION S OF THE ASSESS EE ARE 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 . CIT 5 . DR