Akash Trading Co., Basti V. ITO, Basti

MA 38/LKW/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6262 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 04-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: H RAHMAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.38/LKW/2017 [ARISING OUT OF ITA NO. 323/LKW/2011] ASSESSMENT YEAR: 2005 - 06 AKASH TR ADING CO. PROP. SATYA PRAKASH JAISWAL BASTI V. INCOME TAX OFFICER BASTI T AN /PAN : ADEPJ3689F (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI H. RAHMAN, ADVOCATE RESPONDENT BY: SHRI AMIT NIGAM, D.R. DATE OF HEARING: 02 02 201 8 DATE OF PRONOUNCEMENT: 0 5 0 2 201 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 30/1/2014 IN ITA NO . 323 /LKW/201 1 WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE NOTICE ISSUED BY THE TRIBUNAL FIXING THE APPEAL FOR HEARING ON 7/1/2014 WAS NEITHER RECEIVED BY THE COUNSEL OF THE ASSESSEE NOR BY THE ASSESSEE , THEREFORE, NOBODY COULD APPEAR ON THE DATE FIXED FOR. THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT IN THE INTEREST OF JUSTICE THE ORDER OF THE TRIBUNAL DATED 30/1/2014 IN ITA NO . 323 /LKW/201 1 MAY BE RECALLED AND THE APPEAL MAY BE FIXED FOR FRESH HEAR ING. PAGE 2 OF 2 2 . WE HAVE GONE THROUGH THE EX - PARTE ORDER PASSED THE TRIBUNAL DATED 7/1/2014 AND THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AND WE ARE CONVINCED WITH REASONS GIVEN BY THE ASSESSEE FOR NON - APPEARANCE. WE, THEREFORE, RECALL OUR ORDER 30/1/2014 I N ITA NO . 323 /LKW/201 1 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DUE COURSE . 3 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 5 / 0 2 / 201 8 . SD/ - SD/ - [ T .S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 TH FEBR UARY , 201 8 JJ: 0202 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR