Kirti Kumar, Lucknow V. Asstt. Commissioner of Income Tax, Lucknow

MA 27/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1901 (ITAT-LUCKNOW)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 09-05-2014
• Court: TRIBUNAL
• Department Lawyers: AJAI KUMAR
• Assessee Lawyers: S C AGRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO.2 7 /LKW/2014 [ ITA NO. 81 /LKW/2014] ASSESSMENT YEAR: 200 7 - 0 8 KIRTI KUMAR, PROPRIETOR RO NALD AGENCIES LUCKNOW V. ACIT RANGE I LUCKNOW PAN: A BZPK3196K (APP LIC ANT) (RESPONDENT) APP LICA NT BY: SHRI. S. C. AGRAWAL , ADVOCATE RESPONDENT BY: SHRI. A JAI KUMAR , D.R. DATE OF HEARING: 30 05 2014 DATE OF PRONOUNCEMENT: 30 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 11.4 .2014 IN ITA NO. 81/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 AS THE NOTICE ISSUED BY THE TRIBUNAL ON 25.3.2014 WAS NOT RECEIVED BY THE ASSESSEE . THE ASSESSEE HAS ALSO FILED AN AFFIDAV IT IN THIS REGARD WITH THE SUBMISSION THAT THE ORDER OF THE TRIBUNAL DATED 11.4 .2014 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFORDED TO THE ASSESSEE. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 2 . THE LD. D.R. PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 11.4 .2014 WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEAL ON MERIT, THE ORDER CANNOT BE RECALLED. 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 APPLICATI ON, WE FIND THAT THE ASSESSEE HAS FURNISHED VALID REASONS FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 11.4.2014 IN ITA NO. 81/LKW/2014 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THESE APPEALS FOR HEARING ON 14 .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 30 .5.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH JUNE , 2014 JJ: 0906 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/ )