Akhilesh Kumar Pathak, Hardoi V. Income Tax Officer, Hardoi

MA 5/LKW/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2169 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-06-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 28-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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.05 /LKW/20 13 (ARISING OUT OF I.T.A.NO.785/LKW/2008) ASSESSMENT YEAR:2006 - 2007 SHRI AKHILESH KUMAR PATHAK 70, SUBHASH NAGAR, HARDOI. PAN:AANPP0520F VS. INCOME TAX OFFICER, HARDOI. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY SHRI MANOJ KUMAR GUPTA, CIT, D.R. DATE OF HEARING 27/06/2014 DATE OF PRONOUNCEMENT 1 7 /07/2014 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE EX - PARTE ORDER OF THE TRIBUNAL DATED 13 TH MAY 2009. IT IS SUBMITTED BY THE ASSESSEE THAT DUE TO COMMUNICATION GAP BETWEEN THE ASSESSEE AND A.R. OF THE ASSESSEE AND DUE TO LACK OF PROPER INSTRUCTIONS IN THE MATTER, THE A.R. OF THE ASSESSEE COULD NOT ATTEND ON THE DATE OF HEARING BEFORE THE TRIBUN AL AND HENCE, THERE WAS SUFFICIENT AND REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE AND THEREFORE, AS PER RULE 24 OF THE I.T.A.T. RULES, THE ORDER OF THE TRIBUNAL SHOULD RECALLED. 2. WE HAVE GONE THROUGH THE MATERIALS AVAILABLE ON RECORD. WE ARE SATISFIED THAT IN THE FACTS OF THE PRESENT CASE , THERE WAS SUFFICIENT CAUSE FOR [ 2 ] NON APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING AND AS PER RULE 24 OF THE I.T.A.T. RULES, 1963, WE RECALL THE EX - PARTE ORDER AND FIX THE APPEAL FOR HEARING ON 28/08/2014. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE STANDS 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 7 /0 7 /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