Mrs. Sushila Malik, Lucknow V. ITO, Lucknow

MA 23/LKW/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4949 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-08-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 04-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MISHRA
• Assessee Lawyers: A P SINHA
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, LUCKNOW BENCH, LUCKNOW. BEFORE SHRI H. L. KARWA HONBLE VICE PRESIDENT AND SHRI N. K. SAINI, ACCOUNTANT MEMBER M.A. NO.23/LUC/10 (A/O I.T.A. NO.670/LUC/09) ASSESSMENT YEAR: 06-07 MRS. SUSHILA MALIK, VS. INCOME TAX OFFICER-II (3), 25, NEW BERRY ROAD, LUCKNOW. DALIGANJ, LUCKNOW. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI A. P. SINHA, ADVOCATE RESPONDENT BY: SHRI ALOK M ISHRA, D. R. O R D E R PER N. K. SAINI: THIS MISCELLANEOUS APPLICATION, FILED BY THE ASSE SSEE, IS ARISING OUT OF THE EX-PARTE ORDER DATED 29 TH MARCH 2010 PASSED IN I.T.A. NO.678/LUC/2009. IN THIS MISC. APPLICATION, THE CO UNSEL FOR THE ASSESSEE HAS SUBMITTED THAT HE WAS AWAY FROM LUCKNOW ON THE DATE OF HEARING BECAUSE OF SOME UNAVOIDABLE FAMILY MATTERS; AS SUCH HE COULD NOT ATTEND THE HEARING ON 29/03/2010. -: 2 :- 2. DURING THE COURSE OF HEARING, THE LEARNED COUNSE L FOR THE ASSESSEE REQUESTED TO RECALL THE EX-PARTE ORDER AND REITERAT ED THE SUBMISSIONS MADE IN THE AFORESAID MISC. APPLICATIONS. 3. THE LEARNED DR ALTHOUGH OPPOSED THE RECALLING OF THE EXPARTE ORDER, HOWEVER, COULD NOT CONTROVERT THE CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND CA REFULLY GONE THROUGH THE MATERIALS AVAILABLE ON THE RECORD. RUL E 24 OF THE ITAT RULES READS AS UNDER: 24. WHERE, ON THE DAY FIXED FOR HEARING OR ON ANY OTHER DATE TO WHICH THE HEARING MAY BE ADJOURNED, THE APPELLAN T DOES NOT APPEAR IN PERSON OR THROUGH AN AUTHORIZED REPRESENT ATIVE WHEN THE APPEAL IS CALLED ON FOR HEARING, THE TRIBU NAL MAY DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE R ESPONDENT: PROVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED ABOVE AND THE APPELLANT APPEARS AFTERWARDS AND SATISFIES THE TRIBUNAL THAT THERE WAS SUFFICIENT CA USE FOR HIS NON-APPEARANCE, WHEN THE APPEAL WAS CALLED ON FOR H EARING, THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX-PARTE ORDER AND RESTORING THE APPEAL. 5. FROM THE PROVISIONS CONTAINED IN THE AFORESAID R ULES, THE EX-PARTE ORDER MAY BE SET ASIDE AND THE APPEAL BE RESTORED I F THERE WAS A REASONABLE CAUSE OF NON-APPEARANCE AT THE TIME OF H EARING BY THE -: 3 :- ASSESSEE. IN THE INSTANT CASE, THE COUNSEL FOR THE ASSESSEE WAS AWAY FROM LUCKNOW BECAUSE OF SOME UNAVOIDABLE FAMILY MATTERS, AS SUCH HE COULD NOT ATTEND THE HEARING ON 29/03/2010, SO THERE WAS REASONABLE CAUSE FOR NON APPEARANCE. WE, THEREFORE, CONSIDERING THE TOT ALITY OF THE FACTS AND KEEPING IN VIEW PRINCIPLES OF NATURAL JUSTICE THAT NOBODY SHOULD BE CONDEMNED UNHEARD, RECALL THE EX-PARTE ORDER DATED 29/03/2010 PASSED IN ITA NO.678/LUC/09 FOR THE ASSESSMENT YEAR 2006-2007 . THE REGISTRY IS DIRECTED TO FIX THE CASE ON 20/09/2010 AND THE ASSE SSEE IS DIRECTED NOT TO SEEK UNDUE AND UNWARRANTED ADJOURNMENTS. 6. IN THE RESULT, THE M.A. IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 30/08/201 0) SD/. SD/. (H. L. KARWA) (N. K. SA INI) VICE PRESIDENT ACCOUNTANT MEMBER DATED:30/08/2010 *SINGH COPY FORWARDED TO THE: - 1. APPELLANT. 2. RESPONDENT. 3. CIT (A) 4. CIT 5. DR. ASSISTANT R EGISTRAR