M/s Naiyer Associates, Sitapur V. Inocme Tax Officer-3(2), Lucknow

MA 12/LKW/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5622 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NOS.12 & 13/LKW/2019 (IN I.T.A. NOS.548 & 549/LKW/2018) ASSESSMENT YEARS:2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER M.A.NOS.12 & 13/LKW/2019 (ARISING OUT OF ITA NOS.548 & 549/LKW/2018 ASSESSMENT YEAR:2010-11 M/S NAIYER ASSOCIATES, C/O M. T. RIZVI, ADVOCATE 3 V. L. NAGAR, SITAPUR. PAN:AADFN 8688 C VS. INCOME TAX OFFICER-3(2), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R THESE MISC. APPLICATIONS HAVE BEEN FILED BY THE AS SESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 18/01/2019 PASSED IN I. T.A. NOS.548 & 549/LKW/2018 DISMISSING THE APPEALS OF THE ASSESSEE EX-PARTE. 2. DURING THE COURSE OF HEARING NONE APPEARED ON BE HALF OF THE ASSESSEE. HOWEVER, I DECIDED TO DISPOSE OF THE MIS C. APPLICATIONS OF THE ASSESSEE AS THESE MISC. APPLICATIONS CAN BE DISPOSE D OF EVEN IN ABSENCE OF THE ASSESSEE. THROUGH THIS MISC. APPLICATION THE AS SESSEE HAS EXPLAINED THE REASONS FOR ABSENCE OF COUNSEL ON THE DATE OF HEARI NG OF THE APPEALS ON ACCOUNT OF WHICH THE APPEALS WERE HEARD AND DISPOSE D OF EX-PARTE. THE REASONS FOR THE ABSENCE OF COUNSEL ON THE DATE OF H EARING ARE DULY EXPLAINED IN THE MISC. APPLICATION. APPELLANT BY NONE RESPONDENT BY S MT. ALKA SINGH, D.R. DATE OF HEARING 17/05/2019 DATE OF PRONOUNCEMENT 17 / 05 /201 9 M.A. NOS.12 & 13/LKW/2019 (IN I.T.A. NOS.548 & 549/LKW/2018) ASSESSMENT YEARS:2010-11 2 3. AFTER HEARING LEARNED D. R. AND GOING THROUGH TH E MISC. APPLICATION AND BEING CONVINCED WITH THE EXPLANATION FURNISHED BY THE ASSESSEE, I RECALL THE ORDER PASSED BY THE TRIBUNAL AND DIRECT THE REG ISTRY TO REFIX THESE APPEALS FOR HEARING IN REGULAR COURSE. 4. IN THE RESULT, BOTH THE MISC. APPLICATIONS OF TH E ASSESSEE ARE ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 17/05 /2019) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:17/05/2019 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW