Surya Prakash Awasthi, Kanpur V. Asstt. Commissioner of Income Tax-III, Kanpur

MA 45/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2412 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-09-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 12-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: JITENDRA PANDEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO . 45/LKW/2014 [ARISING OUT OF ITA NO . 154/LKW/2014 ] ASSESSMENT YEAR S : 2008 - 09 SURYA PRAK ASH AWASTHI 148 - A, PANKI ROAD KALYANPUR, KANPUR V. ACIT - III KANPUR PAN: AEFPA1924C (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. JITENDRA PANDEY, C.A. RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 29 09 2014 DATE OF PRONOUNCEMENT: 29 09 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 2.5.2014 IN ITA NO. 154/ LKW/2014, 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 FIXING THE HEARING FOR 28.4.2014 HAS NOT BEEN RECEIVED BY THE ASSESSEE AND THEREFORE NOBODY COULD APPEAR ON THE DATE FIXED FOR HEARING. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 2.5.2014 IN ITA NO.154 / LKW/2014 MAY BE RECALLED AND THE APPEAL MAY BE FIXED FOR FRESH HEARING. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 2 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE T RIBUNAL DATED 2.5.2014 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 SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE TRIBUNAL VIS - - VIS THE MISCELLANEOUS APPLICATION, WE FIND THAT THE ASSESSEE HAS FURNISHED A VALID REASON FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 2.5.2014 IN ITA NO.154 / LKW/2014 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY T O FIX THIS APPEAL FOR HEARING ON 3.12.2014. 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 APPLICATION OF THE ASSESSEE IS ALLOWED ORDER WAS PRONOUNCED IN THE O PEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH OCTOBER , 2014 JJ: 3009 COPY FORWARDED TO: 1 . APP LIC 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/ )