Shyam Kapoor, C/o Kansal Kapoor & Co., Moradabad V. Dy. Commissioner of Income Tax, Circle-Ii, Bareilly

MA 33/LKW/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7113 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 23-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHAWAR
• Assessee Lawyers: DEVASHISH MEHROTRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.33/LKW/2018 [IN ITA NO. 653/LKW/2017] ASSESSMENT YEAR: 2014 - 15 SHYAM KAPOOR C/O K ANSAL KAPOOR & CO. KOTHIWAL NAGAR, STATION ROAD MORADABAD V. DCIT CIRCLE II BAREILLY T AN /PAN : ABIPK3039J (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI DEVASHISH MEHROTRA, ADVOCATE RESPONDENT BY: SMT. PINKI MAHAWAR, D.R. DATE OF HEARING: 24 08 201 8 D ATE OF PRONOUNCEMENT: 31 08 201 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 25/5/2018 IN ITA NO.653/LKW/2017 ON THE GROUND THAT THE ORDER PASSED BY THE TRIBUNAL IS AN EX - PARTE ORDER WITHOUT AFFORDING 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 ASSES SEE WAS THAT NO NOTICE FIXING THE DATE OF HEARING WAS RECEIVED BY THE ASSESSEE. WE FIND THAT THE ORDER PASSED BY THE TRIBUNAL IS AN EX - PARTE ORDER, THEREFORE, THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. WE, THEREFORE, IN M.A. NO.33/LKW/2018 PAGE 2 OF 2 THE INT EREST OF JUSTICE AND AS PER PROVISO TO RULE 24 OF ITAT RULES, RECALL THE ORDER OF THE TRIBUNAL DATED 25/5/2018 IN ITA NO.653/LKW/2017 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DUE COURSE. 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 / 0 8 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST AUGUST , 201 8 JJ: 2708 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR