U.P Civil Secretariat Primary Co-operative Bank Ltd., Lucknow V. Additional Commissioner Of Income Tax, Lucknow

MA 53/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2355 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 01-07-2014
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA

Judgement Text

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. 53 /LKW/2014 [ARISING OUT OF ITA NO. 321 /LKW/2013 ] ASSESSMENT YEAR: 2008 - 0 9 U.P. CIVI L SECRETARIAT PRIMARY CO - OPERATIVE BANK LIMITED 1, VIDHAN BHAWAN, LUCKNOW V. ACIT, RANGE 2 LUCKNOW PAN: AA AJU0257B (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. SANDEEP KUMAR, FCA RESPONDENT BY: SHRI. Y. P. SRIVASTAVA , D.R. DATE OF HEARING: 08 08 2 014 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 1 0. 6 .201 4 IN ITA NO. 32 1 /LKW/201 3 , WITH THE SUBMISSION THAT THE TRIBU NAL HAS DISMISSED 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 9.6.2014 WAS NOT RECEIVED BY THE ASSESSEE. THE SECRETARY OF THE ASSESSEE , SHRI. VIMAL MEHROTRA HAS FILED AN AFFIDAVIT IN THIS REGARD WITH THE SUBMISSION THAT THE ORDER OF THE TRIBUNAL DATED 1 0. 6.2014 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 ORDE R OF THE TRIBUNAL DATED 1 0. 6 .2014 WITH THE SUBMISSION 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 TRI BUNAL 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 1 0.6.2014 IN ITA NO. 32 1 /LKW/201 3 IN THE INTEREST OF JUSTICE AND DIRECT TH E 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 C OURT 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/ )