M/s Blooms Realators & Hospitality Pvt. Ltd., Lucknow V. Income Tax Officer-1(4), Lucknow

MA 26/LKW/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6251 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 04-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.26/LKW/2017 [IN ITA NO. 586/LKW/2015] ASSESSMENT YEAR: 2010 - 11 M/S BLOOMS REALTORS & HOSPITALITYI PVT. LTD. B - 1/66, VIVEK KHAND, GOMTI NAGAR LUCKNOW V. INCOME TAX OFFICER 1(4) LUCKNOW T AN /PAN : AADCB6111H (APP LLIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI RAJIV MOHAN, D.R. DATE OF HEARING: 09 0 3 201 8 DATE OF PRONOUNCEMENT: 14 0 3 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 6/11/2015 IN ITA NO.586/LKW/2015 ON THE GROUND THAT THE ORDER PASS ED BY THE TRIBUNAL IS AN EX - PARTE ORDER WITHOUT AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE SUBMITTED THAT NO NOTICE WAS RECEIVED BY THE ASSESSEE FIXING THE APPEAL FOR HEARING ON 21/10/2015, THEREFORE, NOBODY COULD APPEAR ON BEHALF OF T HE ASSESSEE BEFORE THE TRIBUNAL. IN THIS REGARD, AN AFFIDAVIT WAS ALSO FILED BY MATTHU RAM KUSHWAHA, DIRECTOR OF THE ASSESSEE - COMPANY. IT WAS PRAYED BY THE LD. A.R. OF THE ASSESSEE THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL MAY BE RECALLE D M.A. NO.26/LKW/2017 PAGE 2 OF 2 AND THE MATTER MAY BE DECIDED AFTER AFFORDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 2 . WE HAVE PERUSED THE RECORDS AND WE FIND THAT ON THE DATE FIXED FOR HEARING BEFORE THE TRIBUNAL, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CONTENTION OF THE A SSESSEE WA S THAT NO NOTICE WAS RECEIVED BY THE ASSESSEE, THEREFORE, ASSESSEE COULD NOT REPRESENT ITS CASE. THE ORDER PASSED BY THE TRIBUNAL IS AN EX - PARTE ORDER , THEREFORE, THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. WE, THEREFO RE , IN THE INTEREST OF JUSTICE AND AS PER PROVISO TO RULE 24 OF ITAT RULES, RECALL THE ORDER OF THE TRIBUNAL DATED 6/11/2015 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DUE COURSE. 3 . IN THE RESULT , THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 / 0 3 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH MARCH , 201 8 JJ: 0903 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR