Asha Education Society, Kanpur V. Commissioner of Income Tax (Exemption), Lucknow

MA 36/LKW/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 9764 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 13-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAY NATH VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A.. NO.36/LKW/2018 [ ITA NO. 141/LKW/2017] ASSESSMENT YEAR: N.A. ASHA EDUCATION SOCIETY 3 7/17, ROOM NO.1, 2 ND FLOOR ROLAND COMPLEX, WESTCOTT BUILDING CAMPUS, THE MALL, KANPUR V. CIT (EXEMPTIONS) T AN /PAN : AAETA2233R (APP LICA NT) (RESPONDENT) APP LIC ANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI JAY NATH VERMA, D.R. DATE OF HEARING : 07 0 9 201 8 DATE OF PRONOUNCEMENT: 19 0 9 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE TRIBUNAL DATED 2/5/2018 IN ITA NO.141/LKW/2017 ON THE GROUND THAT THE O RDER 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 CONTE NTION OF THE ASSESSEE WAS THAT THE ASSESSEE IS DEPENDENT UPON ITS COUNSEL AND DUE TO SOME COMMUNICATION GAP, THE COUNSEL COULD NOT APPEAR BEFORE THE TRIBUNAL. THE ORDER PASSED BY THE TRIBUNAL IS AN EX - PARTE ORDER, THEREFORE, THE RIGHTS AND LIABILITIES OF THE M.A.. NO.36/LKW/2018 PAGE 2 OF 2 ASSESSEE WERE NOT ADJUDICATED UPON. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND AS PER PROVISO TO RULE 24 OF ITAT RULES, RECALL THE ORDER OF THE TRIBUNAL DATED 16/2/2018 IN ITA NO.248/LKW/2017 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING I N DUE COURSE. 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 / 0 9 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH SEPTEMBER , 20 1 8 JJ: 0709 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR