Ideal Welfare Society, Lucknow V. Income Tax Officer, Lucknow

MA 37/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2166 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 28-05-2014
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO. 37/LKW/2014 [ARISING OUT OF ITA NO. 133/LKW/2014 ] ASSESSMENT YEAR: 2009 - 10 IDEAL WELF ARE SOCIETY R - 5, NEHRU ENCLAVE GOMTI NAGAR, LUCKNOW V. INCOME TAX OFFICER RANGE 2(1) LUCKNOW PAN: AAATI4213K (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. RAHUL KHARE, ADVOCATE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 18 0 7 2014 DATE OF PRONOUNCEMENT: 18 0 7 2014 O R D E R PER SUNIL KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS PREFERRED ON BEHALF OF THE ASSESSEE AGAINST T HE ORDER OF THE TRIBUNAL DATED 2.5 .2014 IN ITA NO. 133 / LKW/2014, WITH THE SUBMISSION THAT THE TRIBUNAL HAS DI SMISSED THE APPEAL OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE DATE OF HEARING OF THE APPEAL ON 24.4.2014 WAS COMMUNICATED TO THEIR DELHI OFFICE BUT DUE TO SOME MISUNDERSTANDING ON THE PART OF THEIR STAFF ON ACCOUNT OF SHIFTING OF THEIR OFFICE FROM E - 358, GREATER KAILASH - 1 TO 7/6, SARVAPRIYA VIHAR, NEW DELHI, THE ASSESSEE COULD NOT REPRESENT ITS CASE . THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT NARRATING THE ABOVE FACT S WITH THE PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : SUBMISSION THAT THE ORDER OF THE TRIBUNAL DATED 2.5 .2014 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFORDED TO THE ASSESSEE. 2 . THE LD. D.R. PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 2.5 .2014 WITH THE SUBMISSION THAT SI NCE 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 T HE ASSESSEE HAS FURNISHED VALID REASONS FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THE REFORE, RECALL OUR ORDER DATED 2.5 .2014 IN ITA NO. 133 /LKW/2014 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THESE APPEALS FOR HEARING ON 1 7.9 .2014. SIN CE 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 18.7.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH AUGUST , 2014 JJ: 3107 COPY FORWARDED 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/ )