M/s Manoj Metal Industries, Kanpur V. Income Tax Officer-2(2), Kanpur

MA 17/LKW/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0027 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P K KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT M.A. NO. 17/LKW/2019 [IN ITA NO. 706/LKW/2017 ] ASSESSMENT YEAR: 2013 - 14 M/S MANOJ METAL INDUSTRIES 122/1 - E4, SAROJINI NAGAR KANPUR V. INCOME T AX OFFICER 2(2) KANPUR T AN /PAN : AARFM1515B (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI P. K. KAPOOR, C.A. RESPONDENT BY: SMT. ALKA SINGH, D.R. DATE OF HEARING: 15 0 3 201 9 DATE OF PRONOUNCEMENT: 20 0 3 201 9 O R D E R THIS MISCELLANEOUS APPLICATIO N HAS BEEN FILED BY THE ASSESSEE FOR RECALLING OF THE EX - PARTE ORDER OF THE TRIBUNAL DATED 30/ 11 / 201 8 PASSED IN ITA NO.7 0 6 /LKW/201 7 FOR A.Y. 20 13 - 14 . 2. THE ASSESSEE HAS STATED IN HIS APPLICATION THAT AS THE CONCERNED DEALING OFFICIAL OF THE ASSESSEE COMP ANY WAS SERIOUSLY ILL, AN ADJOURNMENT APPLICATION ALONG WITH WRITTEN SUBMISSION WAS SENT BY THE ASSESSEE THROUGH SPEED POST ON 24/11/2018. THE ASSESSEE WAS UNDER THE IMPRESSION THAT THE ADJOURNMENT APPLICATION AND THE WRITTEN SUBMISSION WOULD BE DELIVERED AT THE OFFICE OF THE TRIBUNAL BEFORE THE DATE OF HEARING. BUT, IN THE ABSENCE OF ANY ADJOURNMENT APPLICATION OR WRITTEN SUBMISSION, THE TRIBUNAL DECIDED THE APPEAL OF THE EX - PARTE QUA THE ASSESSEE VIDE ORDER DATED 30/11/2018. SINCE THE CASE OF ASSESSEE COULD NOT BE REPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING , I.E. , ON 2 7 /11/2018, IT I S PRAYED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 30/11/2018 MAY KINDLY BE RECALLED AND THE CASE M.A. NO.17/LKW/2019 PAGE 2 OF 2 MAY BE DECIDED AFTER AFFORDING AN OPPORTU NITY OF HEARING TO THE ASSESSEE. 3. THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 30/ 11 / 2014, WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEAL FOR NON - PROSECUTION, THE ORDER BE NOT RECALLED. 4. HAVING CONSIDERED TH E RIVAL SUBMISSIONS VIS - - VIS THE MISCELLANEOUS APPLICATION, I 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 ITA T ON THE DATE FIXED FOR HEARING. I , THEREFORE, RECALL THE ORDER DATED 30/11/2018 IN ITA NO.7 0 6 /LKW/201 7 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 10/4/2019 . SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPE N 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/ - [ A. D. JAIN ] VICE PRESIDENT DATED: 20/ 03/ 201 9 JJ: 1503 COPY FOR WARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR