Sanjay Seth, Kanpur V. Income Tax Officer, Kanpur

MA 34/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2171 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 19-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K RAM

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. 34 /LKW/2014 [ARISING OUT OF ITA NO. 15 5 /LKW/2014 ] ASSESSMENT YEAR: 200 7 - 0 8 SANJAY SET H 19 - B, DADA NAGAR KANPUR V. INCOME TAX OFFICER 4 ( 3 ) KANPUR PAN: A JRPS6608Q (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. SWARAN SINGH, C.A. RESPONDENT BY: SHRI. R. K. RAM , D.R. DATE OF HEARING: 20 0 6 2014 DATE OF PRONOUNCEMENT: 20 0 6 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 2.5 .2014 IN ITA NOS. 15 5 /LKW/201 4, WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE E X - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE NOTICE - CUM - DEFECT MEMO WAS RECEIVED BY THE ASSESSEE LATE I.E. ON 2.5.2014 AND HENCE THE PETITIONER COULD NEITHER ATTEND THE HEARING PERSONALLY NOR INSTRUCT H IS COUNSEL TO REPRESENT HIM . A FFIDAVIT OF THE A SSESSEE NARRATING THE ABOVE FACTS IS ALSO PLACED ON RECORD . THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE ORDER OF THE TRIBUNAL DATED 2.5 .2014 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY B E AFFORDED TO THE ASSESSEE. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 2 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 2.5 .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 APPLICATION, WE FIND THAT THE ASSESSEE HAS FURNISHED VALID REASONS FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 2 .5.2014 IN ITA NOS. 155 /LKW/201 4 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 22 .8.2014. 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 20 .6.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH JUNE , 2014 JJ: 20 06 COPY FOR WARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )