Kiran Kumari, Lucknow V. Income Tax Officer-4(2), Lucknow

MA 14/LKW/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7516 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIPUL SINGH ACCOUNTANT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT M.A. NO. 14/LKW/2020 [IN ITA NO.12/LKW/2019] ASSESSMENT YEAR: 2011 - 12 SMT. KIRAN KUMARI 636/33, GANGA SAGAR HOSPITAL TAKROHI CHINHAT, LUCKNOW V. ITO - 4(2) LUCKNOW TAN/PAN: BZAPK8344K (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI VIPUL SINGH, ACCOUNTANT RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 06 0 3 20 20 DATE OF PRONOUNCEMENT: 06 0 3 20 20 O R D E R THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 13/9/2019 PASSED IN ITA NO.12/LKW/2019 FOR ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE HAS STATED IN HER APPLICATION THAT THE ASSESSEE WAS NOT AWARE ABOUT THE ISSUANCE OF NOTICE, FIXING THE DATE OF HEARING ON 13/9/2019, WHICH, AS PER THE ORDER DATED 13/9/2019 OF THE TRIBUNAL, WAS RETURNED UN-SERVED WITH THE REMARK THE ADDRESSEE IS NOT AVAILABLE, HENCE RETURNED; THAT MOREOVER, THE ASSESSEE RESIDES IN AN AREA WHERE THE DELIVERY OF THE POST IS NOT ALWAYS CERTAIN; THAT THE ASSESSEES AUTHORIZED REPRESENTATIVE WAS ALSO SUFFERING WITH JAUNDICE AND WAS HOSPITALIZED IN SAHARA HOSPITAL FOR MORE THAN ONE MONTH AND THEREAFTER IN SGPGI FROM 10/7/2019 TILL 6/11/2019; AND THAT THEREFORE, NOBODY COULD APPEAR BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING. IT WAS PRAYED THAT IN THE INTEREST OF JUSTICE, THE M.A.NO.14/LKW/2020 PAGE 2 OF 2 ORDER OF THE TRIBUNAL, DATED 13/9/2019 MAY KINDLY BE RECALLED AND THE CASE MAY BE DECIDED AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. THE LD. D.R., ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 13/9/2019. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS VIS--VIS THE MISCELLANEOUS APPLICATION, I FIND THAT THE ASSESSEE HAS FURNISHED A VALID REASON FOR NON-APPEARANCE ON THE DATE FIXED. IT IS EVIDENT FROM THE APPLICATION THAT THE ASSESSEE HAS SUFFICIENT CAUSE FOR NON-APPEARANCE BEFORE THE ITAT ON THE DATE FIXED FOR HEARING. I, THEREFORE, RECALL THE ORDER DATED 13/9/2019 PASSED IN ITA NO.12/LKW/2019, IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 16/4/2020. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/03/2020. SD/ - [ A. D. JAIN ] VICE PRESIDENT DATED: 06/03/2020 JJ:0603 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR