M/s Apala Construction & Developer Pvt. Ltd., Lucknow V. Income Tax Officer- IV (4), Lucknow

MA 39/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2167 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2014
• Court: TRIBUNAL
• Assessee Lawyers: A P SINHA

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. 39/LKW/2014 [ARISING OUT OF ITA NO. 731/LKW/2013 ] ASSESSMENT YEAR: 2009 - 10 M/S APALA CONSTRUCTION & DEVELOPERS (P) LTD. 86, SUBHASH MARG, LUCKNOW V. INCOME TAX OFFICER 1(2) LUCKNOW PAN: AABCA7719A (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. A.P. SINHA, ADVOCATE RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 18 07 2014 D ATE OF PRONOUNCEMENT: 18 07 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 1 0.12.2013 IN ITA NO. 731 /LKW/201 3 , WITH THE SUBMISSION THAT THE TRIBUNAL H AS DISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE LD. COUNSEL FOR THE ASSESSEE WAS AWAY FROM LUCKNOW ON THE DATE FIXED FOR AND HENCE HE COULD ATTEND THE HEARING. THE MANAGING DIRECTOR OF T HE ASSESSEE - COMPANY, SHRI. GIRISH CHANDRA RASTOGI HAS FILED AN AFFIDAVIT IN THIS REGARD WITH THE SUBMISSION THAT THE ORDER OF THE TRIBUNAL DATED 1 0.12.2013 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFORDED TO THE A SSESSEE. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 2 . THE LD. D.R. PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 1 0.12.2013 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 SUBMISSION S 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 1 0.12.2013 IN ITA NO. 731 /LKW/201 3 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THESE APPEALS FOR HEARING ON 1 6.9 .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 APP LICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.7 .2014 AT THE TIME OF CONCLUSION OF HEARING. S D / - S D / - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH AUGUST , 2014 JJ: 3107 COPY FORWARDED TO: 1 . APP LI C 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/ )