Dhanpat Singh, Lucknow V. Asstt. Commissioner of Income Tax, Lucknow

MA 52/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2356 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 24-06-2014
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: SHALABH SINGH

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. 5 2 /LKW/2014 [ IN M.A. NO.17/LKW/2014 ARISING OUT OF ITA NO. 321 /LKW/2013 ] ASSESSMENT YEAR : 200 7 - 08 DHANPAT SINGH LUCKNOW V. ACIT, RANGE III LUCKNOW PAN: A QQPS6378 B (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. S HALABH SINGH, ADVOCATE RESPONDENT BY: SHRI. ALOK MITRA , D.R. DATE OF HEARING: 08 08 2014 DATE OF PRONOUNCEMENT: 08 08 201 4 O R D E R PER SUNIL KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS PREFERRED ON BEHALF OF THE ASSESSEE AGAINST T HE ORDER OF THE TRIBUNAL DATED 2.5 .201 4 IN M.A. NO.17/LKW/2014 ARISING OUT OF ITA NO. 155 /LKW/201 4 , WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE MISCELLANEOUS APPLICATION 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 2.5 .2014 WAS NOT RECEIVED BY THE ASSESSEE. THE ASSESSEE H AS FILED AN AFFIDAVIT IN THIS REGARD WITH THE SUBMISSION THAT THE ORDER OF THE TRIBUNAL DATED 2.5 .2014 MAY KINDLY BE RECALLED AND THE APPEAL OF THE ASSESSEE MAY BE HEARD ON MERIT AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 2 . THE LD. D.R. PLACE D RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 2.5.2014 WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE MISCELLANEOUS APPLICATION 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 2.5. 2014 IN M.A. NO.17/LKW/2014 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX TH E APPEAL OF THE ASSESSEE IN ITA NO.155/LKW/2014 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 R ESULT, MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED 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 C OPY 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/ )