Randhir Dev Sharma, Lucknow V. Dy. Commissioner of Income Tax, Lucknow

MA 47/LKW/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6661 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DHARMENDRA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.47/LKW/2017 [ARISING OUT OF ITA NO. 101/LKW/2017] ASSESSMENT YEAR: 2012 - 13 RANDHI R DEV SHARMA PROPRIETOR M/S VICKY RIOADWAYS DEWA ROAD, CHINHUT LUCKNOW V. DCIT RANGE 1 LUCKNOW T AN /PAN : ADWPS2705J (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI DHARMENDRA KUMAR, C.A. RESPONDENT BY: SMT. JYOTI VERMA, D.R. DATE OF HEARING: 27 0 4 201 8 DATE OF PRONOUNCEMENT: 02 0 5 201 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 8/12/2017 IN ITA NO.101/LKW/2017 ON THE GROUND THAT THE ORDER PASSED BY THE TRIBUNAL IS AN EX - PARTE ORDER WITHOUT AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE SUBMITTED THAT NO NOTICE WAS RECEIVED BY THE ASSESSEE FIXING THE APPEAL FOR HEARING ON 7/12/2017, THEREFORE, NOBODY COULD APPEAR ON BEHALF OF THE ASSE SSEE BEFORE THE TRIBUNAL. IN THIS REGARD, AN AFFIDAVIT WAS ALSO FILED BY 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 AFFORDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. M.A. NO.47 /LKW/2017 PAGE 2 OF 2 2 . WE HAVE PERUSED THE RECORDS AND WE FIND THAT ON THE DATE FIXED FOR HEARING BEFORE THE TRIBUNAL, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CONTENTION OF THE ASSESSEE WAS THAT NO NOTICE WAS RECEIVED BY THE A SSESSEE, THEREFORE, ASSESSEE COULD NOT REPRESENT ITS CASE. THE ORDER PASSED BY THE TRIBUNAL IS AN EX - PARTE ORDER, THEREFORE, THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND AS PER PROVIS O TO RULE 24 OF ITAT RULES, RECALL THE ORDER OF THE TRIBUNAL DATED 8/12/2017 IN ITA NO.101/LKW/2017 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DUE COURSE. 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOU NCED IN THE OPEN COURT ON 02 / 0 5 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND MAY , 201 8 JJ: 2704 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR