M/S. Ram Chandra Gupta, Basti V. Income Tax Officer, Basti

MA 28/LKW/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4835 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 30-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K JAISWAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT M.A. NO.28/LKW/2019 [IN ITA NO. 262/LKW/2018 ASSESSMENT YEAR: 2013 - 14 M/S RAM CHANDRA G UPTA HARRAIYA BASTI V. INCOME TAX OFFICER BASTI T AN /P AN : AAGFR1143K (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI S. K. JAISWAL, ADVOCATE RESPONDENT BY: SMT. ALKA SINGH, D.R. DATE OF HEARING: 14 0 6 201 9 DATE OF PRONOUNCEMENT: 14 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 28/2/2019 PASSED IN ITA NO. 262 / LKW/2018 FOR ASSESSMENT YEAR 2013 - 14 . 2. THE ASSESSEE HAS STATED IN HIS APPLICATION THAT THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE, WHO WAS TO ARGUE THE CASE BEFORE THE TRIBUNAL ON BEHALF OF THE ASSESSEE, IS A HEART PATIENT AND IS TAKING MEDICAL TREATMENT AT SGPG, LUCKNOW; THAT HE FELL ILL AND HENCE HE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING; AND THAT S INCE THE CASE OF THE ASSESS EE COULD NOT BE REPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING, I.E., ON 2 5/2/2019 , IT WA S PRAYED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL , DATED 28/2/2019 MAY KINDLY BE RECALLED AND THE CASE MAY BE DECIDED AFTER AFFORDING AN OPPO RTUNITY OF HEARING TO THE ASSESSEE. ITA NO.729/LKW/2017 PAGE 2 OF 2 3. THE LD. D.R. , ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 28/2/2019 . 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS VIS - - VIS THE MISCELLANEOUS APPLICATION, I FIND THAT THE ASSESSEE HAS FUR NISHED 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 28/2/2019 IN ITA NO . 262 / 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, MISCELLANEOUS 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 BY ORDER ASSISTANT REGISTRAR