M/s Malik Cycle Parts Industries Pvt. Ltd., Kanpur V. Income Tax Officer, Kanpur

MA 41/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3477 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-07-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 16-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHAWAR
• Assessee Lawyers: VIKAS GARG F
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO.41 /LKW/20 15 (ARISING OUT OF I.T.A.NO.399/LKW/2014) ASSESSMENT YEAR:2003 - 04 M/S MALIK CYCLE PARTS INDUSTRIES PVT. LTD., 42 - 43B, DADA NAGAR, KANPUR. PAN;AACCM2888D VS. INCOME TAX OFFICER, RANGE - VI(1), KANPUR. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI VIKAS GARG, F.C.A. RESPONDENT BY SMT. PINKI MAHAWAR, D. R. DATE OF HEARING 03/07/2015 DATE OF PRONOUNCEMENT 1 3 /08/2015 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 10/03/2015 IN I.T.A. NO.399/LKW/2014 FOR ASSESSMENT YEAR 2003 - 04. 2. IN THIS MISC. APPLICATION, IT IS SUBMITTED BY THE ASSESSEE THAT A.R. SHRI VIKAS GARG WAS TRAVELLING ON THE DATE OF HEARING AND HE, BY WAY OF PROFESSIONAL ASSISTANCE, REQUESTED THE OFFICE OF SHRI ABHINAV MEHROTRA, ADVOCATE TO MAKE A MENTION BEFORE THE BE NCH AND FOR ADJOURNMENT OF HEARING. HE ALSO SUBMITTED THAT A FORMAL ADJOURNMENT APPLICATION WAS ALSO SUBMITTED TO HIS OFFICE FOR SEEKING ADJOURNMENT AND PLACING THE APPLICATION BEFORE THE BENCH BUT SHRI ABHINAV MEHROTRA, ADVOCATE WAS [ 2 ] ALSO ABSENT FROM LUCK NOW AND HE COULD NOT APPEAR BEFORE THE BENCH AND HIS OFFICE INADVERTENTLY OMITTED TO SUBMIT THE APPLICATION BEFORE THE BENCH. AN AFFIDAVIT OF SHRI VIKAS GARG IS ALSO SUBMITTED IN SUPPORT OF THIS CONTENTION. 3. IN COURSE OF HEARING BEFORE US, LEARNED A.R. OF THE ASSESSEE REITERATED THE SAME CONTENTIONS AND CONSIDERING THE SAME, WE FEEL THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING. THEREFORE, AS PER RULE 24 OF I.T.A.T. RULES, 1963, WE RECALL THIS EX - PA RTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 24/08/2015. 4. WE MAKE IT CLEAR THAT SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 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 : 1 3 /08/2015 *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