Shri Ajitesh Chatterji, Kanpur V. Astt. Commissioner of Income Tax, Kanpur

MA 17/LKW/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6629 (ITAT-LUCKNOW)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEELAM AGRAWAL
• Assessee Lawyers: VIKASH GARG

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 7 /LKW/2018 [ARISING OUT OF ITA NO. 667 /LKW/201 6 ] ASSESSMENT YEAR: 201 3 - 14 SHRI AJ ITESH CHATTERJI 122/37, SAROJINI NAGAR KANPUR V. ACIT RANGE II KANPUR T AN /PAN : AAIPC0359G (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI VIKASH GARG, ADVOCATE RESPONDENT BY: SMT NEELAM AGRAWAL, D.R. DATE OF HEARING: 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 1 5 /2/2018 IN ITA NO. 667 /LKW/201 6 ON THE GROUND THAT THE ORDER PASSED BY THE TRIBUNAL IS AN EX - PA RTE 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 CONTENTION OF THE ASSESSEE WAS THAT THE COUN SEL FOR THE ASSESSEE WAS OUT OF STATION IN CONNECTION WITH A MARRIAGE , THEREFORE, ASSESSEE COULD NOT REPRESENT ITS CASE. THE ORDER PASSED BY THE TRIBUNAL IS AN EX - PARTE ORDER, THEREFORE, THE RIGHTS AND LIABILITIES OF THE ASSESSEE M.A. NO.1 7 /LKW/2018 PAGE 2 OF 2 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 15/2/2018 IN ITA NO.667/LKW/2016 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DUE COURSE. 3 . IN THE RESULT, THE MISCE LLANEOUS 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 . RESP ONDENT 3 . CIT(A) 4 . CIT 5 . DR