Smt. Malti Agarwal, Kanpur V. Income Tax Officer-3(2), Kanpur

MA 21/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2104 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 16-04-2014
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA

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. 21/LKW/2014 [ARISING OUT OF ITA NO. 150/LKW/2014 ] ASSESSMENT YEAR: 2006 - 07 SMT. MALTI AGA RWAL PROP. M/S NIRMAL JI PRESS 109/263, R. K. NAGAR KANPUR V. INCOME TAX OFFICER 3(2) KANPUR PAN: ABTPA6698L (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 13 0 6 2014 DATE OF PRONOUNCEMENT: 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 31.3.2014 IN ITA NOS. 150 /LKW/201 4, WITH THE SUBMISSION THAT THE TRIBUNAL HAS D ISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE PETITIONER ENQUIRED FROM THE OFFICE OF THE TRIBUNAL AND CAME TO KNOW THAT THE BENCH W ILL NOT BE FUNCTIONING ON 31.3.2014 . IT WAS FURTHER CONTENDED THAT IN FACT THE PETITIONER BEING IGNORANT OF THE WORKING OF THE TRIBUNAL COULD NOT UNDERSTAND THE CONSTITUTION OF THE BENCH AND HENCE COULD NOT BE REPRESENTED ON THE DATE FIXED FOR . THEREFORE, THE ORDER OF THE TRIBUNAL PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : DATED 3 1.3.2014 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFORDED TO THE ASSESSEE. 2 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 31.3.2014 WITH THE SUBMISSION THAT SINCE 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 - APPEAR ANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 31.3.2014 IN ITA NOS. 150 /LKW/201 4 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 13.8.2014. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN C OURT, 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 ] ACCOUNTAN T 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/ )