Jagdamba Prasad Yadav, Lucknow V. Income Tax Officer-3(2), Lucknow

MA 51/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2354 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-06-2014
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: SHYAM LAL
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO S . 5 1,54 & 55 /LKW/2014 [ARISING OUT OF ITA NO S . 238,, 239 & 240 /LKW/201 4 ] ASSESSMENT YEAR S : 200 9 - 10 JAGDAMBA PRASAD YADAV 655 - A, DEEN DAYAL UPPADHAYA MARG GAYATRI PURAM, LUCKNOW V. INCOME TAX OFFICER 3(2) LUCKNOW PAN: A PQPP6013D (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. SHYAM LAL, C.A. RESPONDENT BY: SHRI. ALOK MITRA , D.R. DATE OF HEARING: 08 08 2014 DATE OF PRONOUNCEMENT: 08 08 2014 O R D E R PER SUNIL KUMAR YADAV: TH ESE MISCELLANEOUS APPLICATION S ARE PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 28.5.2014 IN ITA NO S . 238 TO 240/ LK W/201 4 , WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEAL S 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 27.5 .2014 WAS NOT RECEIVED BY THE ASSESSEE. THE ASSESSEE HAS FILED AN AFFIDAVIT IN THIS REGARD WITH THE SUBMISSION THAT THE ORDER OF THE TRIBUNAL DATED 28.5. 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. PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 28.5 .201 4 WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEAL S 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 T HE TRIBUNAL VIS - - VIS THE MISCELLANEOUS APPLICATION S , WE FIND THAT THE ASSESSEE HAS FURNISHED VALID REASONS FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 28.5.2014 IN ITA NOS.238 TO 240/LKW/2014 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THESE APPEALS 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 SARE ALLOWED. ORDER PRONOUN CED IN THE OPEN COURT ON 8.8 .2014 AT THE TIME OF CONCLUSION OF HEARING. 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/ )