Dr. Mahesh Surtani, Faizabad V. ITO Wd. 1, Faizabad

MA 40/LKW/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7423 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2011
• Appeal Filed By: Assessee
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 30-08-2011
• Court: TRIBUNAL
• Assessee Lawyers: SACHINDRA KUMAR MISRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH, LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI B. R. JAIN , ACCOUNTANT MEMBER M A NO S. 40 TO 43/LKW/2011 [ARISING OUT OF ITA NOS. 215 TO 217/LKW/2011] ASSESSMENT YEAR S : 2000 - 01, 2001 - 02 , 2004 - 05 AND 2005 - 06 DR. MAHESH SURTANI PROP. M/S HAPPY NUSING HOME BEGUMGANJ MAUABARA FAIZABAD V. ITO WARD I, FAIZABAD PAN: AGFPS6326Q (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SACHINDRA KUMAR MISRA, ADVOCATE RESPONDENT BY: SHRI. VIVEK GUPTA, D.R. DATE OF HEARING: 02.12.2011 DATE OF PRONOUNCEMENT: 12.12.2011 O R D E R PER S UNIL KUMAR YADAV : THESE MISCELLANEOUS APPLICATIONS ARE PREFERRED ON BEHALF OF THE ASSESSEE UNDER SECTION 254(2) OF THE INCOME - TAX ACT, 1961 AGAINST THE ORDER OF THE TRIBUNAL DATED 7.7.2011 IN ITA NOS. 215 TO 217/LKW/2011 WITH THE SUBMISSION THAT THE NOTICE OF HEARING WAS NEVER RECEIVED BY THE ASSESSEE . T HEREFORE, NONE COULD APPEAR ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL ON THE DATE FIXED AND THE TRIBUNAL HAS DI SMISSED THE APPEAL S IN LIMINE. THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT SINCE THE NON - APPEARANCE ON BEHALF OF THE ASSESSEE WAS NOT INTENTIONAL BUT DUE TO THE REASON MENTIONED ABOVE, THE IMPUGNED ORDER OF THE TRIBUNAL MAY BE : - 2 - : RECALLED AND THE APPEALS MAY BE DISPOSED OF ON MERIT AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. THE LD. D.R. HAS SIM PLY OBJECTED THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. 3. HAVING HEARD THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE O RDER OF THE TRIBUNAL DATED 7.7.2011 VIS - - VIS THE MISCELLANEOUS APPLICATIONS AND THE RECORD, WE FIND THAT THOUGH NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BUT THERE IS NO EVIDENCE ON RECORD WITH REGARD TO ITS SERVICE UPON THE ASSESSEE. THEREFORE, WE AR E OF THE VIEW THAT THE ORDER OF THE TRIBUNAL DATED 7.7.2011 IS TO BE RECALLED TO MEET THE ENDS OF JUSTICE. WE ACCORDINGLY RECALL THE ORDER OF THE TRIBUNAL DATED 7.7.2011 AND DIRECT THE REGISTRY TO FIX THESE APPEALS FOR HEARING ON 9.1.2012. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE NEEDS TO BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.12.2011. SD/ - SD/ - [B. R. JAIN ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12.12.2011 JJ: 0212 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR