Punjab Khad Bhandar, Bareilly V. Income Tax Officer-ii, Pilibhit

MA 148/LKW/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4096 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-03-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 08-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO . 14 8 /LKW/2015 [ARISING OUT OF ITA NO.566/LKW/2015] ASSESSMENT YEAR : 200 6 - 07 PUNJAB KHA D BHANDAR, PILIBHIT V. INCOME TAX OFFICER - II PILIBHIT PAN: A AAFP 2072 P (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 04 0 3 201 6 DATE OF PRONOUNCEMENT: 17 0 3 201 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 08.10.2015 IN ITA N O.566/LKW/2015 WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE EX-PARTE ON ACCOUNT OF NON-APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE ASSESSEE HAS NOT RECEIVE D THE NOTICE FIXING THE DATE OF HEARING ON 08.10.2015. THEREFORE, NOBODY C OULD APPEAR ON THE DATE OF HEARING AND THE APPEAL WAS HEARD EX-PARTE A GAINST THE ASSESSEE. THE PARTNER OF THE ASSESSEE COMPANY, SHRI AZHAR SHA MSI 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 TRIBUNAL D ATED 08.10.2015 IN ITA NO.566/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 08.10.2015 WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEAL ON MERIT, THE ORDER CANNOT BE RECALLED. 3. HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVA L SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE TRIB UNAL VIS--VIS THE MISCELLANEOUS APPLICATION, WE FIND THAT THE ASSESSE E HAS FURNISHED A VALID REASON FOR NON-APPEARANCE ON THE DATE FIXED. WE, T HEREFORE, RECALL OUR ORDER 08.10.2015 IN ITA NO.566/LKW/2015 IN THE INTE REST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 21.03.2016. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COUR T, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASS ESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTIONED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH MARCH, 2016 AKS COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR