Shyam Floor Mills Pvt. Ltd., Fatehpur V. Astt. Commissioner of Income Tax,CC-1, Kanpur

MA 32/LKW/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7342 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 18-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K K JAIN
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT M.A. NOS. 32/LKW/2019 [IN ITA NOS.535/LKW/2016] ASSESSMENT YEAR: 2011 - 12 SHYAM ROLLER FLOUR MILLS PVT. LTD. GOPAL NAGAR FATEHPUR V. ACIT CENTRAL CIRCLE KANPUR T AN /PAN : AADCS2289K (APP LIC ANT) (RESPONDENT) M.A. NOS. 34/LKW/2019 [IN ITA NOS.329/LKW/2016] ASSESSMENT YEAR: 2011 - 12 SHYAM ROLLER FLOUR MILLS RAMA BHAVAN, ITI ROAD FATEHPUR V. ACIT CENTRAL CIRCLE-1 KANPUR T AN /PAN : AAJFM170 4E (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI K. K. JAIN, ADVOCATE RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 11 10 201 9 DATE OF PRONOUNCEMENT: 24 10 201 9 O R D E R THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEES FOR RECALLING OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 8/2/2019 PASSED IN ITA NOS.535/LKW/2016 & 329/LKW/2016, FOR ASSESSMENT YEAR 2011-12. 2. THE ASSESSEES HAVE STATED IN THEIR APPLICATIONS THAT THE LD. A.R. OF THE ASSESSEES, SHRI KULBHUSHAN KUMAR JAIN, REACHED LATE IN THE TRIBUNAL ON THE DATE FIXED FOR HEARING, DUE TO TRAFFIC JAM, THEREFORE, HE COULD NOT ARGUE THE CASE BEFORE THE TRIBUNAL; AND THAT SINCE THE CASE OF M.A. NOS. 32 & 34/LKW/2019 PAGE 2 OF 2 THE ASSESSEES COULD NOT BE REPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING, I.E., ON 1/2/2019, IT WAS PRAYED THAT IN THE INTEREST OF JUSTICE, THE COMPOSITE ORDER OF THE TRIBUNAL, DATED 8/2/2019 MAY KINDLY BE RECALLED AND THE CASE MAY BE DECIDED AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE ASSESSEES. 3. THE LD. D.R., ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 8/2/2019. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS VIS--VIS THE MISCELLANEOUS APPLICATIONS, I FIND THAT THE ASSESSEES HAVE FURNISHED A VALID REASON FOR NON-APPEARANCE ON THE DATE FIXED. IT IS EVIDENT FROM THE APPLICATIONS THAT THE ASSESSEES HAVE SUFFICIENT CAUSE FOR NONAPPEARANCE BEFORE THE ITAT ON THE DATE FIXED FOR HEARING. I, THEREFORE, RECALL THE COMPOSITE ORDER DATED 8/2/2019 IN ITA NOS.535/LKW/2016 & 329/LKW/2016, IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 27/11/2019. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEES. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/10/2019. SD/ - [ A. D. JAIN ] VICE PRESIDENT DATED:24/10/2019 JJ:1110 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR