Late Raghvendra Jaiswal through Legal Heir Smt. Manju Jaiswal, Kanpur V. Income Tax Officer, Ward- 4(3), Kanpur

MA 25/LKW/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4837 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R K SRIVASTAVA
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT M.A. NO.25/LKW/2019 [IN ITA NO. 338/LKW/2018] ASSESSMENT YEAR: 2014 - 15 RAGHVENDRA JAISWAL (NOW DECEASED) TRHOUGH L/H SMT. MANJU JAISWAL C/O R . K. SRIVASTAVA, ADVOCATE 104A/274, RAM BAGH KANPUR NAGAR V. INCOME TAX OFFICER WARD 4(3) KANPUR NAGAR T AN /PAN : ACCPJ6910C (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI R. K. SRIVASTAVA, ADVOCATE RESPONDENT BY: SMT. ALKA SINGH, D.R. DATE OF HEARING: 14 0 6 201 9 DATE OF PRONOUNCEMENT: 0 6 201 9 O R D E R THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING OF THE EX - PARTE ORDER OF THE TRIBUNAL DATED 22/2/2019 PASSED IN ITA NO. 338 / LKW/2018 FOR ASSESSMENT YEAR 2014 - 15 . 2. THE AS SESSEE HAS STATED IN HIS APPLICATION THAT THE ASSESSEE WAS ILL AND ON COMPLETE BED REST FROM 17/2/201 9 TO 23/2/201 9 , THEREFORE, THE ASSESSEE COULD NOT APPEAR ON THE DATE FIXED FOR HEARING. THE ASSESSEE HAD ALSO FILED MEDICAL CERTIFICATE OF ANAND CLINIC IN THIS REGARD , WHEREIN THE DOCTOR HAD ADVISED THE ASSESSEE BED REST FROM 17/2/201 9 TO 23/2/201 9 . THE LD. A.R. OF THE ASSESSEE FURTHER SUBMITTED THAT THE COUNSEL OF THE ASSESSEE WAS OUT OF STATION DUE TO SOME PERSONAL WORK, THEREFORE, HE ALSO COULD NOT APPE AR BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING; THAT THE APPLICANT HAD SENT AN APPLICATION FOR ADJOURNMENT THROUGH REGISTERED POST ; THAT HOWEVER, THE TRIBUNAL ITA NO.729/LKW/2017 PAGE 2 OF 3 DISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE QUA THE ASSESSEE; AND THAT S INCE THE CASE OF THE ASSESSEE COULD NOT BE REPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING, I.E., ON 2 0 /2/2019 , IT WA S PRAYED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL , DATED 2 2 /2/2019 MAY KINDLY BE RECALLED AND THE CASE MAY BE DECIDED AFTER AFFORDI NG AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. THE LD. D.R. , ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 2 2 /2/2019 . 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS VIS - - VIS THE MISCELLANEOUS APPLICATION, I FIND THAT THE ASSESS EE HAS FURNISHED A VALID REASON FOR NON - APPEARANCE ON THE DATE FIXED. IT IS EVIDENT FROM THE APPLICATION THAT THE ASSESSEE HAS SUFFICIENT CAUSE FOR NON APPEARANCE BEFORE THE ITAT ON THE DATE FIXED FOR HEARING. I, THEREFORE, RECALL THE ORDER DATED 2 2 /2/2019 IN ITA NO. 338 / LKW/2018, IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 30/7/ 2019. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 5. IN THE RESULT, MISC ELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 / 0 6 /201 9 . SD/ - [ A. D. JAIN ] VICE PRESIDENT DATED: 14 / 0 6 / 201 9 JJ: 1406 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ITA NO.729/LKW/2017 PAGE 3 OF 3 BY ORDER ASSISTANT REGISTRA R