Shri Krishna Mohan Trivedi, Kanpur V. Income Tax Officer-1(2), Kanpur

MA 23/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1888 (ITAT-LUCKNOW)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 28-04-2014
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: S P KAUSHAL

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.23/LKW/2014 [ ITA NO. 151/LKW/2014] ASSESSMENT YEAR: 2006 - 07 SHRI. KRISHNA MOHAN TRIVEDI 2 28, SHIV KATRA, HARJINDER NAGAR KANPUR V. INCOME TAX OFFICER 1(2) KANPUR PAN: ACLPT3665R (APP LIC ANT) (RESPONDENT) APP LICA NT BY: SHRI. S.P. KAUSHAL, ADVOCATE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 23 05 2014 DATE OF PRONOUNCEMENT: 23 0 5 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 NO.151/LKW/2014, 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. IT WAS FURTHER CONTENDED THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE FIXED DUE TO CERTAIN REASONS EXPLAINED IN THE MISCELLANEOUS APPLICATION. THEREFORE, THE ORDER OF THE TRIBUNAL DATED 31.3.2014 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFORDED TO THE ASSESSEE. 2 . THE LD. D.R. 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. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 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 FO R NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 31.3.2014 IN ITA NO.151/LKW/2014 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THESE APPEALS FOR HEARING ON 28.7.2014. 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 23.5.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADA V ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH MAY , 2014 JJ: 2705 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )