Shri Prakash Chand Sharma, Kanpur V. Dy. Commissioner of Income Tax, Kanpur

MA 26/LKW/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1491 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 18-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA
• Assessee Lawyers: SHYAM SUNDER GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO. 26 /LKW/ 20 1 3 ( ARISING OUT OF I.T.A. NO. 502 /LKW/ 2013 ) ASSESSMENT YEAR: 2006 - 2007 SHRI PRAKASH CHAND SHARMA, VS. DY. C.I.T., PROP. OF PRAKASH BOX FACTORY, RANGE - VI, 51/5, RAM GANJ, KANPUR. KANPUR. PAN:AGIPS4954P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ASHISH JAISWAL AND SHRI SHYAM SUNDER GUPTA RESPONDENT BY : S HRI Y. P. SRIVASTAVA, D. R. DATE OF HEARING :2 0 / 12 /201 3 DATE OF PRONOUNCEMENT : 07/01/2014 ORDER PER SUNIL KUMAR Y ADAV, J.M,: TH IS MISC. APPLICATION IS PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 24/10/2013 WITH THE SUBMISSION THAT THE CASE OF THE ASSESSEE COULD NOT BE REPRESENTED ON THE FIXED DATE I.E. 24 TH OCTOBER, 2013 FOR THE REASONS MENTIONED IN PARA 2 TO 4 OF HIS APPLICATION. 2. THE LEARNED D.R. DID NOT OPPOSE THE REQUEST OF THE ASSESSEE IN RECALLING OF THE ORD ER OF THE TRIBUNAL. 2 3. WE HAVE CAREFULLY EXAMINED THE MISC. APPLICATION AND WE FIND FORCE IN THE REASONS FOR NON APPEARANCE ON THE FIXED DATE OF HEARING AND WE ACCORDINGLY RECALL THE ORDER OF THE TRIBUNAL DATED 24/10/2013 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 31/01/2014. SINCE THE DATE OF HEARING HAS BEEN PRONOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE SENT TO THE PARTIES. ACCORDINGLY, THE MISC. APPLICATION OF THE ASSESSEE STANDS ALLOWED. 4. IN THE RESULT, THE MISC. APPLICATIO N OF THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 07/01/2014 ) SD/. SD/. ( A. K. GARODIA ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07/01/2014 * C.L. SINGH COPY FORWARDED TO THE: 1. APPELLANT. 2. RESPONDENT. 3. CIT (A) 4. CIT 5. DR. ASSISTANT REGISTRAR