Madan Lal Maheshwari, Kanpur V. The Income TAx Officer, Kanpur

MA 58/LKW/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8726 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-06-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 12-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K RAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI MEHAR SI NGH , ACCOUNTANT MEMBER M. A NO. 58/LKW/2011 [ARISING OUT OF ITA NO. 165/LKW/2011] ASSESSMENT YEAR: 2007 - 08 MADAN LAL MAHESHWA RI KANPUR V. ITO 2(2) KANPUR PAN: AASPM9840N (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI. R. K. RAM, D.R. DATE OF HEARING: 29.06.2012 DATE OF PRONOUNCEMENT: 29.06.2012 O R D E R PER S UNIL KUMAR YADAV : 2 . THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 10.10.2011 IN ITA NO. 165/LKW/2011 WITH THE SUBMISSION THAT THE TRIBUNAL HAS PASSED THE EX - PARTE ORDER IN THE ABSENCE OF THE ASSESSEE AND DISMISSED THE APPEAL O F THE ASSESSEE. THE ASSESSEE FURTHER SUBMITTED THAT HIS COUNSEL DOWNLOADED THE CAUSE LIST FOR 5 TH OCTOBER 2011 FROM THE OFFICIAL SITE OF THE TRIBUNAL AND IN THE DOWNLOADED CAUSE LIST THE CASE OF THE ASSESSEE DID NOT FIGURE. THEREFORE , THE ASSESSEE HAD A BONA - FIDE BELIEF THAT HIS MATTER WAS NOT LISTED FOR HEARING ON THAT DATE AND NOBODY APPEARED ON BEHALF OF THE ASSESSEE . BUT IN FACT THE APPEAL WAS LISTED FOR HEARING , TO WHICH THE ASSESSEE HAD NO INFORMATION AND THE TRIBUNAL HAD DISMISSED THE APPEAL : - 2 - : AFTER PROCEEDING EX - PARTE QUA THE ASSESSEE. THEREFORE, THE NON - REPRESENTATION ON BEHALF OF THE ASSESSEE WAS NOT INTENTIONAL BUT DUE TO THE REASONS STATED ABOVE. IN SUPPORT OF HIS CONTENTION, THE ASSESSEE HAS PLACED A COPY OF THE DOWNLOADED CAUSE LIST. 3 . THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE , THE ORDER OF THE TRIBUNAL DATED 10.10.2011 IN ITA NO. 165/LKW/2011 MAY BE RECALLED AND THE APPEAL BE HEARD ON MERIT. 4 . THE LD. D.R., ON THE OTHER HAND, OBJECTED TO THE REQUEST OF THE LD . COUNSEL FOR THE ASSESSEE . 5 . HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND PERUSAL OF RECORD, WE FIND THAT IN THE DOWNLOADED CAUSE LIST ASSESSEES NAME WAS NOT FIGURED . T HEREFORE, THE ASSESSEE HAD A BONA - FIDE BELIEF ABOUT NON - FIXING OF THE APPEAL FOR HEARING. SINCE THE NON - APPEARANCE ON BEHALF OF THE ASSESSEE IS NOT INTENTIONAL BUT DUE TO THE REASONS STATED ABOVE, WE FIND MERIT IN HIS MISCELLANEOUS APPLICATION. WE ACCORDINGLY RECALL THE ORDER DATED 10.10.2011 OF THE TRIBUNAL AND FIX THE APPEAL FOR HEARING ON 21.8.2012. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LD. COUNSEL FOR THE ASSESSEE, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 6 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSES SEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.06.2012 S D/ - S D/ - [ MEHAR SINGH ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29.6.2012 JJ: 2906 : - 3 - : COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR