Fortuna Foundation Engineers & Consultant (P) Ltd., Lucknow V. Addl. Commissioner Of Income Tax, Lucknow

MA 45/LKW/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6284 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.45/LKW/2017 [ARISING OUT OF ITA NO. 525/LKW/2013] ASSESSMENT YEAR: 2009 - 10 FORTUNA FOUNDATION ENGINEERS & CONSULTANT (P) LTD. 22, GAUTAM BUDH MARG LUCKNOW V. ACIT RANGE IV LUCKNOW T AN /PAN : AAACF3510H (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI RAJIV KUMAR, D.R. DATE OF HEARING: 08 02 201 8 DATE OF PRONOUNCEMENT: 20 0 2 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 14/1/2016 IN ITA NO.525/LKW/2013 ON THE GROUND THAT THE ORDER PASSED BY THE TRIBUNAL IS AN EX - PARTE ORDER WITHOUT AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. IT WAS PRAYED BY THE LD. A.R. OF THE ASSESSEE THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE MATTER MAY BE DECIDED AFTER AFFOR DING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 2 . WE HAVE PERUSED THE RECORDS AND WE FIND THAT VARIOUS OPPORTUNITIES WERE GIVEN TO THE ASSESSEE, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ORDER PASSED BY THE TRIBUNAL IS AN EX - PARTE ORDER M.A. NO.45/LKW/2017 PAGE 2 OF 2 AND THERE FORE IN THE INTEREST OF JUSTICE WE RECALL THE ORDER OF THE TRIBUNAL DATED 14/1/2016 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DUE COURSE. HOWEVER, WE MAKE IT CLEAR THAT IF THE ASSESSEE FAILS TO REPRESENT ITS CASE ON THE NEXT DATE FIXED FOR HEARING , WHICH WILL BE THE FINAL OPPORTUNITY, BEFORE THE TRIBUNAL, THE LAW SHALL TAKE ITS OWN COURSE. WITH THIS OBSERVATION, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 3 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. O RDER PRONOUNCED IN THE OPEN COURT ON 20 / 0 2 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH FEBR UARY , 201 8 JJ: 0902 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR