Shri Gulab Gupta, Unnao V. Dy. Commissioner of Income Tax, Lucknow

MA 40/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2429 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 09-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: S K BAJPAI

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO.40 /LKW/20 14 (ARISING OUT OF I.T.A.NO.141/LKW/2014) ASSESSMENT YEAR:2010 - 2011 SHRI GULAB GUPTA, VILLAGE & TEHSIL SAFIPUR, DISTRICT - UNNAO PAN:AHDPG1464A VS. DY.C.I.T., RANGE - 2, LUCKNOW. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI S. K. BAJPAI, ADVOCATE RESPONDENT BY SHRI ALOK MITRA, D.R. DATE OF HEARING 18/07/2014 DATE OF PRONOUNCEMENT 2 9 /0 8 /2014 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF EX - PARTE TRIBUNAL ORDER DATED 16/05/2014. 2. IN THIS MISC. APPLICATION, IT IS SUBMITTED BY THE ASSESSEE THAT THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE OR HIS A.R. AND HENCE, THERE IS REASONABLE AND SUFFICIENT CAUSE FOR NON APPEARANCE AND THEREFORE, THE TRIBUNAL ORDER SHOULD BE RECALLED. THE ASSESSEE HAS ALSO SUBMITTED AN AFFIDAVIT IN SUPPORT OF ITS CONTENTION. 3. CONSIDERING THESE FACTS AND IN VIEW OF RULE 24 OF I.T.A.T. RULES, WE FEEL THAT THERE IS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AN D HENCE, WE RECALL THE EX - PARTE ORDER [ 2 ] PASSED BY THE I.T.A.T. AND FIX THE APPEAL FOR HEARING ON 19 TH SEPTEMBER, 2014. 4. WE WOULD LIKE TO MAKE IT CLEAR THAT SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING WILL BE I SSUED. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 2 9 /08/2014. *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR