Smt. Anita Singh, Lucknow V. ITOIV I, Lucknow

MA 54/LKW/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8728 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 12-06-2012
• Assessment Year: misc
• Appeal Filed On: 08-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUJA RAJ
• Assessee Lawyers: A P SINHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI B. R. JAIN , ACCOUNTANT MEMBER M. A NO. 54/LKW/2011 [ARISING OUT ITA NO. 225/LKW/2011] ASSESSMENT YEAR: 2004 - 05 SMT. ANITA SINGH 1 9/718, CHANDAN NIWAS INDIRA NAGAR, LUCKNOW V. INCOME TAX OFFICER IV - I LUCKNOW PAN: ARVPS1908G (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. A. P. SINHA, ADVOCATE RESPONDENT BY: SMT. PUJA RAJ, D.R. DATE OF HEARING: 12.06.2012 DATE OF PRONOUNCEMENT : 14.06.2012 O R D E R PER B. R JAIN : THROUGH APPLICATION DATED 8.11.2012, THE ASSESSEE SEEKS RECALL OF THE TRIBUNAL ORDER DATED 10.8.2011 ON THE GROUND THAT SHE HAD ENTRUSTED THE MATTER FOR REPRESENTATION TO HER ADVOCATE SHRI. S. C. AGARWAL, WHO WAS FULLY IN THE KNOWLEDGE OF THE DATE OF HEARING BUT DID NOT ATTEND THE MATTER. THE LD. COUNSEL FOR THE ASSESSEE ALSO RAISED AN ALTERNATIVE PLEA THAT THE APPELLATE TRIBUNAL DID NOT RENDER ITS DECISION ON MERIT AND AS SUCH THE ORDER NEEDS TO BE RECALLED. 2 . HEA RD PARTIES. NONE - APPEARANCE BY THE ADVOCATE IS NOT THE MISTAKE OF THE APPELLATE TRIBUNAL . THE APPELLANT LAID NO MATERIAL TO SUBSTANTIATE AS TO WHY HER COUNSEL FAILED TO REPRESENT THE MATTER ON THE : - 2 - : APPOINTED DAY. THE SAME BEING NOT A MISTAKE BY THE APPEL LATE TRIBUNAL, SUCH ORDER, THEREFORE, DOES NOT C ALL FOR RECTIFICATION WITHIN THE REALM OF TRIBUNALS POWER UNDER SECTION 254(2) OF THE ACT. ON THAT GROUND , WE FIND NO MERIT IN THE APPLICATION MADE BY THE ASSESSEE. 3 . AS REGARDS THE ALTERNATIVE PLEA RAISED BY THE LD. COUNSEL FOR THE ASSESSEE THAT THE APPELLATE TRIBUNAL DID NOT RENDER THE DECISION ON MERIT BUT DISMISSED THE APPEAL IN LIMINE , IS A M I STAKE RECTIFIABLE UNDER SECTION 254(2) OF THE ACT. WE, THEREFORE, HAVING REGARD TO THE JUDGMENT BY HON'BLE GAUHAT I HIGH COURT IN THE CASE OF RAJENDRA PRASAD BORAH V. INCOME - TAX APPELLATE TRIBUNAL [2008] 302 ITR 243 (GAU ) AND HON'BLE RAJASTHAN HIGH COURT IN THE CASE OF TRIBHUWAN KUMAR V. COMMISSIONER OF INCOME - TAX [2007] 294 ITR 401(RAJ ) RECALL THE ORDER SO THAT THE D ECISION IS RENDERED ON MERIT ON THE GROUNDS RAISED IN APPEAL BEFORE US, FOR WHICH MATTER IS LISTED FOR HEARING AND DISPOSAL ON 9.7.2012. THE REGISTRY WILL ISSUE FORMAL NOTICE TO THE PARTIES FOR HEARING ON THAT DAY. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.6.2012. SD/ - SD/ - [SUNIL KUMAR YADAV] [B. R. JAIN] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 14.6.2012 JJ: 1206 COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR