M/s Akhilesh Garg H.U.F, Kanpur V. Astt. Commissioner of Income Tax-I, Kanpur

MA 34/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3318 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 07-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUNEET KUMAR SENIOR
• Assessee Lawyers: SWARN SINGH
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO. 34 /LKW/20 1 5 (ARISING OUT OF I.T.A.NO. 90 / LKW/201 4 ) A.YRS.: 200 8 0 9 M/S AKHILESH GARG (HUF), 15/79, CIVIL LINES, KANPUR 208 007. PAN: AAFHA3010D VS. ACIT 1, KANPUR. (A PPLICANT ) (RESPONDENT) A SSESSEE BY SHRI SWARN SINGH , C.A. DEPARTMENT BY SRI PUNEET KUMAR , SENIOR DR DATE OF HEARING 01 / 05 /201 5 DATE OF PRONOUNCEMENT 0 5 /0 6 /201 5 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATIONS IS FILED BY THE ASSESSEE REQUESTING FOR RECALL OF EXPARTE TRIBUNAL ORDER DATED 12.03.2015 . 2 . IN THE M.A., IT IS SUBMITTED THAT THE KARTA OF THE ASSESSEE HUF WAS ILL AND PHYSICALLY NOT FIT TO APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING. COPY OF A MEDICAL CERTIFICATE IS ENCLOSED WITH THE M.A. CERTIFYING THAT MR. AKHILESH GARG WAS IL L DURING 08.02.2015 TO 16.02.2015 AND THE DATE OF HEARING WAS 12.02.2015. 3. LEARNED AR OF THE ASSESSEE REITERATED THE SAME CONTENTIONS AS RAISED IN THE M.A. LEARNED DR SUBMITTED THAT THE ASSESSEE SHOULD HAVE MADE AT LEAST AN APPLICATION FOR ADJOURNMENT. [ 2 ] 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE ARE OF THE CONSIDERED OPINION THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND THEREFORE, AS PER RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, WE RECAL L THIS EX PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 15.06.2015. SINCE, THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE IS AL LOWED . (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 0 5 /0 6 /201 5 *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR