Kanpur Developement Authority, Kanpur V. Asstt. Commissioner of Income Tax-I, Kanpur

MA 15/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1872 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 10-02-2014
• Court: TRIBUNAL
• Department Lawyers: P K DEY
• Assessee Lawyers: H O RASTOGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NOS. 1 5 & 16 /LKW/2014 [IN ITA NO S. 332 & 333 /LKW/201 3 ] ASSESSMENT YEAR S : 200 8 - 09 & 200 9 - 1 0 KANPUR DEVELOPMENT AUTHORITY MOTIJHEEL KANPUR V. ASSTT. CIT - I KANPUR PAN: A AALK0324M (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. H.O. RASTOGI, C.A. RESPONDENT BY: SHRI. P. K. DEY , D.R. DATE OF HEARING: 02.05.2014 DATE OF PRONOUNCEMENT: 02 .0 5 . 2014 O R D E R PER SUNIL KUMAR YADAV: THESE MISCELLANEOUS APPLICATIONS ARE PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 23.12.2013 IN ITA NOS.332 & 333/LKW/2013 , WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE AP PEALS OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE FIXED DUE TO CERTAIN REASONS EXPLAINED IN THE MISCELLANEOUS APPLICATIONS. THEREFORE, THE ORDER OF THE TRIBUNAL DATED 23.12.2013 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFORDED TO THE ASSESSEE. 2 . THE LD. D.R. PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 23.12.2013 WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEALS ON MERIT, THE ORDER CANNOT BE RECALLED. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 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 APPLICATIONS, WE FIND THAT THE ASSESSEE HAS FURNISHED VALID REASONS FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 23.12.2013 IN ITA NOS.332 & 333/LKW/2013 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THESE APPEALS FOR HEARING ON 20.6.2014. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 4 . IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2.5.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND MAY , 2014 JJ: 0205 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )