Income Tax Officer-6(1), Kanpur V. M/s Hindustan Ferro & Industries Ltd., Kanpur

MA 14/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3468 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-07-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 12-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHAWAR
• 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.14/LKW/2015 (ARISING OUT OF I.T.A.NO.356/LKW/2014) ASSESSMENT YEAR:2004 - 05 INCOME TAX OFFICER - 6(1), KANPUR. VS. M/S HINDUSTAN FERRO & INDUSTRIES LTD., 3/190, VISHNUPURI, KANPUR. PAN:AAACH5670A (APPLICANT) (RESPONDENT) M.A. NO.42/LKW/2015 (ARISING OUT OF I.T.A.NO.356/LKW/2014) ASSESSMENT YEAR:2004 - 05 M/S HINDUSTAN FERRO & INDUSTRIES LTD., 3/190, VISHNUPURI, KANPUR. PAN:AAACH5670A VS. INCOME TAX OFFICER - 6(1), KANPUR. (APPLICANT) (RESPONDENT) REVENUE BY SMT. PINKI MAHAWAR, D. R. ASSESSEE BY SHRI RAKESH GARG, ADVOCATE DATE OF HEARING 03/07/2015 DATE OF PRONOUNCEMENT 1 3 /08/2015 O R D E R PER A. K. GARODIA, A.M. OUT OF THESE TWO MISC. APPLICATIONS, ONE IS FILED BY THE ASSESSEE AND SECOND IS BY THE REVENUE AND BOTH THESE MISC. APPLICATIONS ARE AGAINST THE SAME TRIBUNAL ORDER DATED 04/07/2014 IN I.T.A. NO.356/LKW/2014. THESE MISC. APPLICATIONS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2 . F IRST, WE TAKE UP THE MISC. APPLICATION OF THE ASSESSEE I.E. M.A. NO. 42/LKW/2014. AS PER THIS MISC. APPLICATION, IT IS CONTENDED BY THE ASSESSEE THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING AND THEREFORE, THE E X - PARTE TRIBUNAL ORDER SHOULD BE RECALLED. [ 2 ] 3 . LEARNED D.R. OF THE REVENUE SUBMITTED THAT NO REASONABLE CAUSE FOR NON APPEARANCE COULD BE SHOWN BY THE ASSESSEE AND THEREFORE, THE MISC. APPLICATION SHOULD BE DISMISSED. 4 . WE HAVE CONSIDERED THE RIVAL SUBMISS IONS. WE FIND THAT AN AFFIDAVIT OF THE ACCOUNTANT OF THE ASSESSEE COMPANY SHRI VIKAS AGARWAL HAS BEEN SUBMITTED ALONG WITH THE MISC. APPLICATION IN WHICH IT IS STATED THAT NO NOTICE OF HEARING WAS RECEIVED IN RESPECT OF HEARING ON 23/06/2014. CONSIDERING THESE FACTS, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. THEREFORE, WE RECALL THE EX - PARTE TRIBUNAL ORDER AND FIX FOR HEARING ON 20/08/2015. WE MAKE IT CLEAR THAT SINCE THE DATE OF HEARING W AS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 5. NOW, WE TAKE UP THE MISC. APPLICATION FILED BY REVENUE I.E. M.A.NO.14/LKW/2015. SINCE, WE HAVE RECALLED THE EXPARTE TRIBUNAL ORDER ITSELF, THE MISC. APPLICATION OF THE REVENU E DOES NOT SURVIVE AND GHENCE, THE SAME IS REJECTED AS INFRUCTOUS. 6 . IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE STANDS ALLOWED. 7 . IN THE COMBINED RESULT, THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED AND MA OF THE REVENUE IS DISMISSED AS INFRUCTOUS. (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: 1 3 /08/2015 *C.L.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