Shri Sudhir Kumar Shukla, Kanpur V. Income Tax Officer-3(4), Kanpur

MA 20/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2106 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 07-04-2014
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Keywords: Bonafide mistake

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH, LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO. 20/LKW/2014 [ARISING OUT OF ITA NO.770/LKW/2013 ] ASSESSMENT YEAR: 2005 - 06 SHRI. SUDHIR KU MAR SHUKLA 118, SHANKRACHARYA NAGAR KANPUR V. INCOME TAX OFFICER 3(4) KANPUR PAN: AHDPS2275B (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 13 0 6 2014 DATE OF PRONOUN CEMENT: 13 0 6 2014 O R D E R PER SUNIL KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 22.1.2014 IN ITA NOS. 770 /LKW/201 3, WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED TH E APPEAL OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE NOTICE OF HEARING OF APPEAL WAS RECEIVED AND THE DATE OF HEARING WAS ALSO NOTED IN THE DIARY BUT UNDER CONFUSION THAT THE BENCH IS NOT FUNCTIONING ON THE DATE, COULD NOT PUT IN APPEARANCE. SINCE THE NON - APPEARANCE OF THE COUNSEL WAS OUT OF SHEER CONFUSION AND BONAFIDE MISTAKE ON THE PART OF THE COUNSEL, THE ORDER OF THE TRIBUNAL DATED 21.1.2014 MAY KINDLY BE RECALLED AND AN OPPORTUNI TY OF HEARING MAY BE AFFORDED TO THE ASSESSEE. A N AFFIDAVIT OF SHRI. PRADEEP MEHROTRA, ADVOCATE NARRATING THE ABOVE FACTS IS ALSO PLACED ON RECORD. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 2 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 21.1.2014 WITH THE SUBMISSION THAT S INCE THE TRIBUNAL HAS DECIDED THE APPEAL ON MERIT, THE ORDER CANNOT BE RECALLED. 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 VALID REASONS FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 22.1.2014 IN ITA NOS. 770 /LKW/201 3 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 13.8.2014. SIN CE 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 13.6.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH JUNE , 2014 JJ: 1306 COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )