M/s Kanchan Singh Bhuli devi Shiksha Prasar Samiti, Kanpur V. C.I.T., Kanpur

MA 25/LKW/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7424 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 16-12-2011
• Assessment Year: misc
• Appeal Filed On: 08-06-2011
• Court: TRIBUNAL
• Department Lawyers: P K B AJAJ
• Assessee Lawyers: SWARN SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH, LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI B. R. JAIN , ACCOUNTANT MEMBER M A NO S . 25/LKW/2011 [ARISING OUT OF ITA NO. 706/LKW/2010] M/S KANCHAN SINGH BHULI DEVI SHIKSHA PRASA R SAMITI, VILL. BHIKANPUR POST MINAYAN, DISTT. KANPUR DEHAT, U.P. V. THE CIT - I KANPUR PAN: AAATK9919L (APP LIC ANT) (RESPONDENT) M A NO S . 44/LKW/2010 [ARISING OUT OF ITA NO. 707/LKW/2010] M/S KANCHAN SINGH BHULI DEVI SHIKSHA PRASAR SAMITI, VILL. BHIKANPUR POST MINAYAN, DISTT. KANPUR DEHAT, U.P. V. THE CIT - I KANPUR PAN: AAATK9919L (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. SWARN SINGH, C.A. RESPONDENT BY: SHRI. P. K. BAJAJ, D.R. DATE OF HEARING: 16.12.2011 DATE OF PRONOUNCEMENT: 16.12 .2011 O R D E R PER S UNIL KUMAR YADAV : THESE MISCELLANEOUS APPLICATIONS ARE FILED ON BEHALF OF THE ASSESSEE WITH A REQUEST TO RECALL THE EX - PARTE ORDER OF THE TRIBUNAL DATED 12.1.2011 PASSED IN ITA NOS. 706 & 707/LKW/2010 . : - 2 - : 2 . DURING THE COURSE OF HEARIN G OF THESE MISCELLANEOUS APPLICATIONS, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO AN AFFIDAVIT FILED ALONG WITH THE MISCELLANEOUS APPLICATIONS WITH THE SUBMISSION THAT WHEN THE APPEALS WERE FIXED FOR HEARING, THE MANAGER OF THE ASSESSEE - SOCIETY, SHRI. RAM CHARAN SINGH BHADAURIA WAS NOT KEEPING WELL AND ON ACCOUNT OF HIS ILLNESS HE COULD NOT APPEAR BEFORE THE TRIBUNAL AND THE TRIBUNAL HAS DISMISSED THE APPEALS IN LIMINE. THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT SINCE THE AB SENCE OF THE REPRESENTATIVE OF THE ASSESSEE WAS NOT INTENTIONAL BUT DUE TO THE CIRCUMSTANCES EXPLAINED ABOVE , THE ORDER OF THE TRIBUNAL DATED 12.1.2011 MAY BE RECALLED AND THE APPEALS BE HEARD ON MERITS. 3 . THE LD. D.R. FORMALLY OPPOSED THE REQUEST OF THE ASS ESSEE. 4 . HAVING HEARD THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE MISCELLANEOUS APPLICATIONS VIS - - VIS THE ORDER OF THE TRIBUNAL, WE ARE OF THE VIEW THAT THE REPRESENTATIVE OF THE ASSESSEE COULD NOT APPEAR ON THE DATE FIXED ON ACCOUNT OF HIS ILLN ESS, THEREFORE, HE HAS A REASONABLE CAUSE FOR HIS NON - APPEARANCE. WE ACCORDINGLY RECALL THE ORDER OF THE TRIBUNAL DATED 12.1.2011 AND DIRECT THE REGISTRY TO REFIX THE APPEAL S FOR HEARING ON 17.1.2012. SINCE THE DATE OF HEARING WAS PRONOUNCED DURING THE C OURSE OF HEARING, NO FRESH NOTICE WILL GO TO THE ASSESSEE. 5 . IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.12.2011. SD/ - SD/ - [B. R. JAIN ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 16.12.2011 JJ: 1612 : - 3 - : COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR