Dhanpat Singh, Lucknow V. Astt. Commissioner of Income Tax, Lucknow

MA 120/LKW/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3896 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 07-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHALABH SINGH
• Keywords: Reasonable cause

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.120/LKW/2015 (ARISING OUT OF I.T.A.NO.675/LKW/2013) ASSESSMENT YEAR:2008-09 SHRI DHANPAT SINGH, A-57, KAMLA NEHRU NAGAR, LUCKNOW. PAN:AQQPS6378B VS. A.C.I.T., RANGE-III, LUCKNOW. (APPLICANT) (RESPONDENT) APPLICANT BY SHRI SHALABH SINGH, ADVOCATE RESPONDENT BY SHRI AMIT NIGAM, D.R. DATE OF HEARING 06/11/2015 DATE OF PRONOUNCEMENT 04/01/2016 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SE EKING RECALL OF EX- PARTE TRIBUNAL ORDER DATED 30/06/2015. IT IS SUBMI TTED BY THE ASSESSEE IN THE MISC. APPLICATION THAT ON THIS DATE OF HEARING I.E. 19/06/2015, AN APPLICATION FOR ADJOURNMENT WAS SENT BY THE COUNSEL OF THE ASSESSEE BEFORE THE TRIBUNAL BUT THE SAME WAS NOT PRODUCED B EFORE THE BENCH AND THEREFORE, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE R ECALLED. 2. CONSIDERING THE FACTS AS DISCUSSED ABOVE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSE SSEE ON THE DATE OF HEARING AND THEREFORE, IN VIEW OF RULE 24 OF I.T.A. T. RULES, 1963, WE FEEL THAT THERE IS SUFFICIENT CAUSE FOR NON APPEARANCE O F THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, WE RECALL THE EX-PARTE ORDER PASSED [2] BY THE I.T.A.T. AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE AND ISSUE NOTICE TO BOTH THE SIDES. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE 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:04/01/2016 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR