The Jammu & Kashmir Bank Ltd., Kanpur V. Joint Director of Income Tax (Intelligence), Kanpur

MA 16/LKW/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0030 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 15-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER M.A. NO S . 15 & 16/LKW/2019 [ IN ITA NO S . 207 & 208/LKW/2018 ] ASSESSMENT YEAR S : 2011 - 12 & 2012 - 13 THE J AMMU & KASHMIR BANK LTD. 40/166, HOSPITAL ROAD PARADE KANPUR V. JT. DIT (INTELLIGENCE) KANPUR T AN /PAN : AAACT6167G (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI SAMEER JAIN, FCA RESPONDENT BY: SMT. ALKA SINGH, D.R. DATE OF HEARING: 15 0 3 201 9 DATE O F PRONOUNCEMENT: 20 0 3 201 9 O R D E R PER A. D. JAIN, V.P . : TH ESE MISCELLANEOUS APPLICATION S HA VE BEEN FILED BY THE ASSESSEE FOR RECALLING OF THE EX - PARTE ORDER OF THE TRIBUNAL DATED 18/1/2019 PASSED IN ITA NO S . 207 & 208/ LKW/201 8 FOR A.Y. 20 11 - 12 & 2012 - 13 . 2. THE ASSESSEE HAS STATED IN HIS APPLICATION THAT NO NOTICE FIXING THE DATE OF HEARING ON 17/1/2019 WAS RECEIVED BY THE ASSESSEE. THEREFORE, NOBODY COULD APPEAR ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR HEARING AND THE TRIBUNAL HAD DECIDED TH E APPEAL OF THE ASSESSEE EX - PARTE QUA THE ASSESSEE. ACCORDINGLY, IT WAS PRAYED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 17/1/2019 MAY KINDLY BE RECALLED AND THE CASE MAY BE DECIDED AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE A SSESSEE. M.A. NOS.15 & 16/LKW/2019 PAGE 2 OF 2 3. THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 17/1/2019 , WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEAL FOR NON - PROSECUTION, THE ORDER NOT BE RECALLED. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS VIS - - VIS THE MISCELLANEOUS APPLICATION, W E FIND THAT THE ASSESSEE HAS FURNISHED A VALID REASON FOR NON - APPEARANCE ON THE DATE FIXED. IT IS EVIDENT FROM THE APPLICATION THAT THE ASSESSEE HAS SUFFICIENT CAUSE FOR NON APPEARANCE BEFORE ITAT ON THE DATE FIXED FOR HEARING. WE , THEREFORE, RECALL THE ORDER DATED 18/1/2019 PASSED IN ITA NO S . 207 & 208/ LKW/201 8 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 1/ 5 /2019 . SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 / 0 3 /201 9 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 2 0 /03/ 201 9 JJ: 1503 COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR