Appeal details
Counselvise Citation
[2015] 124 COUNSELVISE.COM (IT) 3472 (ITAT-LUCKNOW)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 13 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
13-08-2015
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
2005-2006
Appeal Filed On
30-04-2015
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NOS.55 TO 57/LKW/2015 (ARISING OUT OF I.T.A.NOS.99 TO 101/LKW/2014) A.YEAR S :2005 - 06, 2009 - 10 & 2010 - 11 M/S KARTIKEYA INTERNATIONAL, 113/105, SWAROOP NAGAR, KANPUR. PAN:AADFK4969K VS. DY.C.I.T. - II, KANPUR. (APPLICANT) (RESPONDENT) APPLICANT BY SHRI R. R. JAIN, C. A. SHRI SAMEER JAIN, C. A. RESPONDENT BY SHRI R. R. N. SHUKLA, D.R. DATE OF HEARING 17/07/2015 DATE OF PRONOUNCEMENT 1 3 /08/2015 O R D E R PER A. K. GARODIA, A.M. ALL THESE THREE MISC. APPLICATIONS ARE FILED BY THE ASSESSEE SEEKING RECALL OF THE COMBINED EX - PARTE TRIBUNAL ORDER DATED 31/03/2015. 2. IT HAS BEEN SUBMITTED IN THE MISC. APPLICATIONS THAT THE APPEALS WERE EARLIER FIXED FOR HEARING ON 07/01/2015 AND ON THIS DATE, THE HEARING WAS ADJOURNED TO 26/03/2015 ON THE REQUEST OF THE ASSESSEE AND THE NEXT DATE OF HEARING WAS ANNOUNCED IN THE OPEN CO URT. IT IS SUBMITTED IN THE MISC. APPLICATION THAT THE ADJOURNMENT APPLICATION WAS SENT BY THE ASSESSEE THROUGH SPEED POST AND THE ASSESSEE WAS NOT PRESENT IN THE COURT TO TAKE NOTE OF NEXT DATE OF HEARING AND NO NOTICE OF HEARING FOR THE DATE FIXED ON 26 /03/2015 WAS RECEIVED BY THE ASSESSEE AND UNDER THESE FACTS, THE ASSESSEE COULD NOT APPEAR ON THIS DATE. IT IS SUBMITTED THAT THESE ARE REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE AND THEREFORE, THIS EX - PARTE TRIBUNAL ORDER SHOULD BE RECALLED. [ 2 ] 3. LEARNED D.R. OF THE REVENUE SUBMITTED THAT THE ASSESSEE SHOULD HAVE BEEN PRESENT ON 07/01/2015 TO TAKE NOTE OF NEXT DATE OF HEARING AND THEREFORE, THE ORDER OF THE TRIBUNAL SHOULD NOT BE RECALLED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN OUR CONS IDERED OPINION, IN THE FACTS OF THE PRESENT CASE, WE ACCEPT THIS AS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING BUT WE WOULD LIKE TO OBSERVE THAT WHENEVER AN ASSESSEE MAKES AN APPLICATION FOR ADJOURNMENT, HE SHOULD EITHER BE PRESENT IN THE COURT TO PURSUE HIS APPLICATION FOR ADJOURNMENT AND EVEN IF HE IS NOT PRESENT FOR UNAVOIDABLE REASONS, HE SHOULD FIND OUT REGARDING THE NEXT DATE OF HEARING FIXED BY THE TRIBUNAL ON THAT DATE. IN FACT , NOW THE CAUSE LIST IS AVAILABLE ON THE WEBSITE OF THE TRIBUNAL AND THEREFORE, IT IS VERY EASY TO FIND OUT THE NEXT DATE OF HEARING AND HENCE, ALTHOUGH IN THE PRESENT CASE, WE ARE RECALLING EX - PARTE TRIBUNAL ORDER IN THE INTEREST OF JUSTICE BUT THIS SHOULD NOT BE CONSIDERED AS A PRECEDENCE AND ON THE DATE OF SEEKING ADJOURNMENT , THE ASSESSEE SHOULD REMAIN PRESENT IN THE COURT EITHER HIMSELF OR THROUGH AR OR THE ASSESSEE SHOULD FIND OUT THE NEXT DATE OF HEARING FROM WEBSITE OR BY VISITING THE TRIBUNAL OFFICE . WITH THESE OBSERVATIONS, WE RECALL T HIS COMBINED EX - PARTE TRIBUNAL ORDER AND FIX THESE APPEALS FOR HEARING ON 10/09/2015. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 5. IN THE RESULT, ALL THE MISC. APPLICATIONS OF THE ASSESSEE STAND ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SU NIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 3 /08/2015 *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR
