Mahesh Singh Patel, Lucknow V. Astt. Commissioner of Income Tax, Lucknow

MA 18/LKW/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4350 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 14-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER M.A. NO S . 1 8 TO 24/LKW/2016 [ARISING OUT OF ITA NOS.419 TO 425/LKW/2014] ASSESSMENT YEARS:2003-04 TO 2009-10 SHRI MAHESH SINGH PATEL HIG-114, SECTOR E ALIGANJ, LUCKNOW V. ASSTT. CIT CENTRAL CIRCLE I, LUCKNOW PAN: A EDPP 6032 J (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SMT. NIDHI VERMA, D.R. DATE OF HEARING: 22 04 2016 DATE OF PRONOUNCEMENT: 27 04 2016 O R D E R PER MAHAVIR PRASAD, JM : THESE MISCELLANEOUS APPLICATIONS ARE PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 19.01.2016 IN ITA NOS.419 TO 425/LKW/2016 WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEALS OF THE ASSESSEE EX-PARTE ON ACCOUNT OF NON- APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL BECAUSE HE WAS ILL FROM 03.01.2016 TO 15.01.2016, COPY OF MEDICAL CERTIFICATE OF ILLNESS IS ENCLOSED. THEREFORE, NOBODY COULD APPEAR ON THE DATE OF HEARING AND THE APPEAL WAS HEARD EX- PARTE AGAINST THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT IN THE INTEREST OF JUSTICE THE ORDER OF THE TR IBUNAL DATED 19.01.2016 IN ITA NOS.419 TO 425/LKW/2016 MAY BE RECALLED AND THE APPEALS MAY BE FIXED FOR FRESH HEARING. :-2-: 2. THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 19.01.2016 WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEALS ON MERIT, THE ORDER CANNOT BE RECALLED. 3. HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVA L SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE TRIB UNAL VIS--VIS THE MISCELLANEOUS APPLICATIONS, WE FIND THAT THE ASSESS EE HAS FURNISHED A VALID REASON FOR NON-APPEARANCE ON THE DATE FIXED. WE, T HEREFORE, RECALL OUR ORDER DATED 19.01.2016 IN ITA NOS.419 TO 425/LKW/20 16 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL IN DUE COURSE. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE AS SESSEE ARE ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- (P.K. BANSAL) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 TH APRIL, 2016 AKS COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR