M/s Singh Automobiles, Kanpur Dehat V. Income Tax Officer-3(4), Kanpur

MA 141/LKW/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4059 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 30-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRADEEP SETH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO . 141/LKW/2015 [ARISING OUT OF ITA NO . 170/LKW/2015 ] ASSESSMENT YEAR : 2010 - 11 M/S SINGH AUTOMOBILES NH - 2, VILLAGE POST, BARA AKBARPUR, KANPUR DEHAT V. INCOME TAX OFFICER 3(4) KANPUR PAN: ABBFS7397G (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. PRADEEP SETH, C.A. RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 15 01 201 6 DATE OF PRONOUNCEMENT: 03 02 201 6 O R D E R PER SUNIL KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 25.6.2015 IN ITA NO . 170 /LKW/2015 WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE AP PEAL OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE FIXING THE DATE OF HEARING ON 19.6.2015. THEREFORE, NOBODY COULD APPEAR ON THE DATE OF HEARING AN D THE APPEAL WAS HEARD EX - PARTE AGAINST THE ASSESSEE. THE PARTNER OF THE ASSESSEE COMPANY, SHRI. ANUP KUMAR SINGH HAS ALSO FILED AN AFFIDAVIT IN THIS REGARD. THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT IN THE INTEREST OF JUSTICE THE ORDER OF THE TRI BUNAL DATED 25.6.2015 IN ITA NO . 170 /LKW/2015 MAY BE RECALLED AND THE APPEAL MAY BE FIXED FOR FRESH HEARING. : - 2 - : 2 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 25.6.2015 WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEAL O N MERIT, THE ORDER CANNOT BE RECALLED. 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 25.6.2015 IN ITA NO . 170 /LKW/2015 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 10.2.2016. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPE N COURT, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION ED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD 1 . APP LIC ANT FEBRU ARY, 2016 JJ: 1501 COPY FORWARDED TO: 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR