Smt. Vijma Yadav, Allahabad V. ITO, Allahabad

MA 6/ALLD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4973 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 18-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.6/ALLD/2018 [IN ITA NO.238/ALLD/2015] ASSESSMENT YEAR: 2008 - 09 SMT. VIJMA YADAV 172, ASHOK NAGAR ALLAHABAD V. INCOME TAX OFFICER 1(4) ALLAHABAD TAN/PAN: ABTPY8740K (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI TANMAY SADH, ADVOCATE RESPONDENT BY: SHRI A. K. SINGH, D.R. DATE OF HEARING: 18 11 201 9 DATE OF PRONOUNCEMENT: 19 11 201 9 O R D E R PER A. D. JAIN, V.P.: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 12/12/2017 PASSED IN ITA NOS.238/ALLD/2015, FOR ASSESSMENT YEAR 2008-09. 2. THE ASSESSEE HAS STATED IN THE APPLICATION THAT NOTICE, FIXING THE DATE OF HEARING FOR 12/12/2017, HAS NOT BEEN RECEIVED BY THE ASSESSEE. THEREFORE, THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE PRAYED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL, DATED 12/12/2017 MAY KINDLY BE RECALLED AND THE CASE MAY BE DECIDED AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. M.A. NO.6/ALLD/2018 PAGE 2 OF 2 3. THE LD. D.R., ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 12/12/2017. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS VIS--VIS THE MISCELLANEOUS APPLICATION, WE FIND THAT THE ASSESSEE HAS FURNISHED A VALID REASON FOR NON-APPEARANCE ON THE DATE FIXED. IT IS EVIDENT FROM THE APPLICATION THAT THE ASSESSEE HAS SUFFICIENT CAUSE FOR NONAPPEARANCE BEFORE THE ITAT ON THE DATE FIXED FOR HEARING. WE, THEREFORE, RECALL THE ORDER DATED 12/12/2017 IN ITA NO.238/ALLD/2018, IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DUE COURSE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/11/2019. SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED:19/11/2019 JJ:1811 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR