Raghuvir Singh, Udhamsingh Nagar V. Income Tax Officer, Bareilly

MA 16/LKW/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6628 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 02-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEELAM AGRAWAL
• Assessee Lawyers: RAVINDRA AGRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.1 6 /LKW/2018 [ARISING OUT OF ITA NO. 115 /LKW/2017] ASSESSMENT YEAR: 20 07 - 08 RAGHUVI R SINGH VILLAGE CHATARPUR RUDRAPUR UDHAM SINGH NAGAR UTTARAKHAND V. INCOME TAX OFFICER WARD 2(3) BAREILLY T AN /PAN : CNIPS8961F (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI RAVINDRA AGRAWAL, C.A. RESPONDENT BY: SMT NEELAM AGRAWAL, D.R. DATE OF HEARIN G: 04 0 5 201 8 DATE OF PRONOUNCEMENT: 07 0 5 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 16/2/2018 IN ITA NO. 115 /LKW/2017 ON THE GROUND THAT THE OR DER PASSED BY THE TRIBUNAL IS AN EX - PARTE ORDER WITHOUT AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. 2 . WE HAVE PERUSED THE RECORDS AND WE FIND THAT ON THE DATE FIXED FOR HEARING BEFORE THE TRIBUNAL, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CONTEN TION OF THE ASSESSEE WAS THAT NOTICE WAS RECEIVED BY THE ASSESSEE ON THE DATE OF HEARING I.E. 13/2/2018 , THEREFORE, ASSESSEE COULD NOT REPRESENT ITS CASE. THE ORDER PASSED BY THE TRIBUNAL M.A. NO.1 6 /LKW/2018 PAGE 2 OF 2 IS AN EX - PARTE ORDER, THEREFORE, THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND AS PER PROVISO TO RULE 24 OF ITAT RULES, RECALL THE ORDER OF THE TRIBUNAL DATED 16/2/2018 IN ITA NO.115/LKW/2017 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DU E COURSE. 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07 / 0 5 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7 TH MAY , 201 8 JJ: 0405 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR