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. 5 0 /LKW/2014 [ARISING OUT OF ITA NO. 276 /LKW/201 4 ] ASSESSMENT YEAR: 200 9 - 1 0 GURU CHAR AN YADAV VILLAGE MAKKHAPUR DARSHAN NAGAR FAIZABAD V. INCOME TAX OFFICER FAIZABAD PAN: A BDPY5294N (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. S. K. AGRAWAL, ADVOCATE RESPONDENT BY: SHRI. Y. P. SRIVASTAVA , D.R. DATE OF HEARING: 08 08 2014 DATE OF PRONOUNCEMENT: 08 08 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 29.5 .201 4 IN ITA NO. 276 / LKW/201 4 , WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMI SSED 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 DATE OF HEARING FOR 28.5. 2014 WAS NOT RECEIVED BY THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT IN THE INTEREST OF JUSTICE, T HE ORDER OF THE TRIBUNAL DATED 29.5 .2014 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFORDED TO THE ASSESSEE. 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 TRIBUNAL DATED 29.5.2014 WITH THE SUBM ISSION 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 VALID REASONS FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 29.5.2014 IN ITA NO. 276 /LKW/201 4 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX TH IS APPEAL FOR HEARING ON 20 .10 .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 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8.8 .2014 AT THE TIME OF CONCLUSION OF H EARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH AUGUST , 2014 JJ: 0808 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/ )