Rajeev Bansal, Kanpur V. Dy. Commissioner of Income Tax,, Kanpur

MA 16/LKW/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1866 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-02-2014
• Assessment Year: 1993-1994
• Appeal Filed On: 21-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.16 /LKW/20 12 (ARISING OUT OF I.T.A.NO.95/LKW/2012) ASSESSMENT YEAR:93 - 94 SHRI RAJEEV BANSAL, 52/33, NAYAGANJ, KANPUR. PAN:AAOPB9254F VS. DY.C.I.T., KANPUR. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI S. K. JAIN, F.C.A. SHRI SWARAN SINGH, F.C.A. RESPONDENT BY SHRI AJAY KUMAR, D.R. DATE OF HEARING 28/02/2014 DATE OF PRONOUNCEMENT 1 1 /04/2014 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE. IN THIS MISC. APPLICATION , IT IS THE CLAIM OF THE ASSESSEE THAT NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE OR HIS A.R. AND HENCE , THERE IS REASONABLE AND SUFFICIENT CAUSE FOR NON APPEARANCE AND THEREFORE, THE TRIBUNAL ORDER SHOULD BE RECALLED. 2. CONSIDERING THESE FACTS AND IN VIEW OF RULE 24 OF I.T.A.T. RULES, WE FEEL THAT THERE IS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSE E AND HE NCE, WE RECALL THE EX - PARTE ORDER PASSED BY THE I.T.A.T. AND FIX THE APPEAL FOR HEARING ON 8 TH MAY 2014. 3. WE WOULD LIKE TO MAKE IT CLEAR THAT SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED . [ 2 ] M.A. NO.16 /LKW/20 12 (ARISING OUT OF I.T.A.NO.95/LKW/2012) ASSESSMENT YEAR:93 - 94 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. (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 : 1 1 /04/2014. *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