Mohd. Saleem Gulam Rasool Qureshi, Lucknow V. Jt. Commissioner of Income Tax-V, Lucknow

MA 19/LKW/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5624 (ITAT-LUCKNOW)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 26-02-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.19/LKW/2019 [IN ITA NO. 224/LKW/2017] ASSESSMENT YEAR: 2011 - 12 MOHD. SALEEM GULAM RASOOL QURE SHI M/S ASHRAFI ENTERPRISES FLAT NO.501, 4 TH FLOOR ASHOKA APARTMENT, KAISERBAGH LUCKNOW V. JCIT RANGE V LUCKNOW T AN /PAN : AABPQ2351H (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 17 0 5 201 9 DATE OF PRONOUNCEMENT: 17 0 5 201 9 O R D E R PER T.S. KAPOOR, A.M.: THIS MISCELLANEOUS APPLICATION IS PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 31/8/20 1 8 IN ITA NO. 224 /LKW/20 17 , WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. I T WAS FURTHER CONTENDED THAT NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE . THEREFORE, THE CASE OF ASSESSEE COULD NOT BE REP RESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. ON 31/8/2018 . ACCORDINGLY , IT WAS PRAYED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 31/8/2018 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFORDED TO THE ASSESS EE. M.A. NO.19/LKW/2019 PAGE 2 OF 2 2. THE LD. D.R. PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 31/8/2018 . 3. HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE TRIBUNAL VIS - - VIS THE MISCELLANEOUS APPLICATION, WE FIND THAT THE ASSESSEE HAS FURNISHED A VALID REASON FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 31/8/2018 IN ITA NO. 224 /LKW/20 17 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 2/7/2019 . SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 / 0 5 /201 9 . SD/ - SD/ - [A. D. JAIN] [ T. S. KAPOOR ] VICE PRESIDENT ACCOUNTANT MEMBER DATED: 17 /0 5 / 201 9 JJ: 1705 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR