M/s Spark Profiles Pvt. Ltd., V. Dy. Commissioner Of Income Tax-Vi, Kanpur

MA 144/LKW/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2845 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-03-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 29-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PUNEET KUMAR

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.144 /LKW/20 14 (ARISING OUT OF I.T.A.NO.670/LKW/2014) ASSESSMENT YEAR:2005 - 06 M/S SPARK PROFILES PVT. LTD., PLOT NO. 522, VIVEKANAND COLONY KUKAT PALLY, HYDERABAD PAN:AAHCS5215R VS. DY.C.I.T. - IV, KANPUR. (A PPLICANT ) (RESPONDENT) APPLICANT BY NONE RESPONDENT BY SHRI PUNEET KUMAR, D. R. DATE OF HEARING 13/03/2015 DATE OF PRONOUNCEMENT 1 3 /03/2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF EX - PARTE TRIBUNAL ORDER DATED 28/11/2014. THIS MISC. APPLICATION WAS FIXED FOR HEARING ON THREE DATES I.E. ON 06/02/2015, 27/02/2015 AND 13/03/2015. NONE APPEARED ON BEHALF OF THE ASSESSEE ON ANY OF THESE DATES. INSPITE OF THIS, ON EARLIER TWO OCCASIONS I.E. ON 06/02/2015 AND 27/02/2015, HEARING WAS ADJOURNED IN THE INTEREST OF JUSTICE BUT ON THIS DATE I.E. 13/03/2015, MIS C. APPLICATION WAS HEARD EX - PARTE QUA THE ASSESSEE. [ 2 ] 2. IT WAS SUBMITTED BY LEARNED D.R. OF THE REVENUE THAT THERE IS NO MERIT IN THE MISC. APPLICATION AND THEREFORE, THE SAME SHOULD BE DISMISSED. 3. WE HAVE CONSIDERED THE SUBMISSIONS AND LEARNED D.R. O F THE REVENUE AND HAVE GONE THROUGH THE CONTENTS OF THE MISC. APPLICATION. FROM THE MISC. APPLICATION, IT HA S NOT TRANSPIRED THAT THERE WAS ANY SUFFICIENT REASON FOR NON APPEARANCE OF THE ASSESSEE AND THEREFORE; WE DO NOT FIND ANY MERIT IN THIS MISC. APPL ICATION OF THE ASSESSEE. THE SAME IS THEREFORE, DISMISSED BECAUSE AS PER RULE 24 OF THE I.T.A.T. RULES, THE EX - PARTE TRIBUNAL ORDER CAN BE RECALLED ONLY WHEN THE ASSESSEE IS ABLE TO ESTABLISH THAT THE FAILURE OF THE ASSESSEE WAS BECAUSE OF SUFFICIENT REAS ONS. SINCE THE ASSESSEE COULD NOT ESTABLISH ANY SUFFICIENT REASON FOR ITS FAILURE TO APPEAR BEFORE THE TRIBUNAL ON 29/09/2014, WE DO NOT FIND ANY MERIT IN THE MISC. APPLICATION AND THEREFORE, THE SAME IS DISMISSED. (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 : 2 0 /03/2015 *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR