M/s Uma Foods Pvt. Ltd., Kanpur V. Dy. Commissioner of Income Tax-6, Kanpur

MA 142/LKW/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4064 (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: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 30-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

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. 142/LKW/2015 (IN MA NO. 15/LKW/2015) (IN ITA NO. 332/LKW/2014) ASSESSMENT YEAR 2004-05 D CIT - 6, KANPUR V S M/S UMA FOODS PRODUCT PVT. LTD HALSEY ROAD, KANPUR PAN AAACU 2817 N (RESPONDENT) (APPELLANT) NONE APPELLANT BY SHRI AMIT NIGAM , DR RESPONDENT BY 15 /0 1 /201 6 DATE OF HEARING 03 / 0 2 /201 6 DATE OF PRONOUNCEMENT O R D E R PER A.K. GARODIA: THIS MA IS FILED BY THE ASSESSEE, SEEKING RECALL O F EX-PARTE TRIBUNALS ORDER DATED 13.08.2015 PASSED IN MA NO. 15/LKW/2015 . 2. AS PER THE ACKNOWLEDGEMENT OF NOTICE ISSUED TO T HE ASSESSEE AT THE TIME OF THE FILING OF THIS MA, DATE OF HEARING WAS FIXED AND INTIMATED TO THE ASSESSEE THAT THIS MA WILL BE HEARD ON 15.01.2016, BUT IN SPITE OF THIS, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THIS DATE OF HEARING AND THEREFORE MA OF THE ASSESSEE WAS HEARD EX-PARTE, QUA THE ASSESSE E. 3. IT WAS SUBMITTED BY LD. DR OF THE REVENUE THAT T HIS MA FILED BY THE ASSESSEE IS AGAINST THE EX-PARTE TRIBUNALS ORDER P ASSED IN MA NO. 15/LKW/2015. HE SUBMITTED THAT MA CAN BE FILED AGAI NST THE TRIBUNALS ORDER :-2-: PASSED U/S 254(1) BUT NOT AGAINST A TRIBUNALS ORDE R PASSED U/S 254(2) OF THE ACT AS IN THE PRESENT CASE. 4. WE HAVE HEARD SUBMISSION OF THE LD. DR OF THE RE VENUE AND GONE THROUGH THE RECORD. WE FIND THAT AS PER THE PRESENT MA, THE ASSESSEE IS SAYING THAT AT THE TIME OF HEARING OF EARLIER MA NO. 15/LK W/2015 FIXED ON 03.07.2015, THE COUNSEL OF THE ASSESSEE COULD NOT A TTEND THE HEARING BECAUSE HE WAS SICK. MEDICAL CERTIFICATE IS ALSO ATTACHED W ITH MA. AS PER THIS, SHRI PRADEEP MEHROTRA WAS SUFFERING FROM DIABETIC AND HY PER TENSION AND CONFINED TO BED FROM 30.06.2015 TO 06.07.2015. HENCE, IT COM ES OUT THAT THE PRESENT MA IS FILED BY THE ASSESSEE AGAINST THE TRIBUNALS ORDER IN MA 15/LKW/2015 DATED 13.08.2015, WHICH WAS PASSED BY THE TRIBUNAL U/S 254(2) OF THE ACT. AS PER THE PROVISIONS OF SECTION 254(2) OF THE ACT, MI SCELLANEOUS APPLICATION CAN BE FILED BEFORE THE TRIBUNAL IN RESPECT OF ANY ORDE R PASSED BY THE TRIBUNAL U/S 254(1) BUT SINCE THE PRESENT MA IS FILED BY THE ASS ESSEE AGAINST AN ORDER PASSED BY THE TRIBUNAL U/S 254(2), THIS MA OF THE A SSESSEE IS NOT MAINTAINABLE. THEREFORE, THE SAME IS DISMISSED. 5. IN THE RESULT, THE M.AS. OF THE ASSESSEE IS DISM ISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTIONED PAGE. SD/ - SD/ - [ S . K. YADAV ] [ A. K. GARODIA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03/02/2016 AKS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR