M/s Somani Iron & Steels Ltd., Kanpur V. Income Tax Officer, Kanpur

MA 6/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2848 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1997-1998
• Appeal Filed On: 27-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Assessee Lawyers: B P YADAV

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO.06 /LKW/20 15 (ARISING OUT OF I.T.A.NO.125/LKW/2014) ASSESSMENT YEAR:1997 - 98 M/S SOMANI IRON & STEEL LTD., 51/27, NAYAGANJ, KANPUR. PAN:AABCS9127N VS. INCOME TAX OFFICER, WARD - 6(2), KANPUR. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI B. P. YADAV, C. A. RESPONDENT BY SHRI HARISH GIDWANI, D. R. DATE OF HEARING 13/03/2015 DATE OF PRONOUNCEMENT 1 3 /03/2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF EX - PARTE TRIBUNAL ORDER DATED 10/12/2013. 2. IN THIS MISC. APPLICATION, IT IS SUBMITTED BY THE ASSESSEE THAT THE ADVOCATE SHRI ARUN KUMAR TIWARI, WHO WAS LOOKING AFTER THE INCOME TAX MATTER OF THE ASSESSEE COMPANY WAS SUFFERING WITH HIGH BLOOD PRESSURE AND VIRAL FEVER AND THEREFORE, COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING I.E. 01/10/2014 AND ALSO COULD NOT SEND ADJOURNMENT APPLICATION ON THE SAME DATE. 3. DURING THE COURSE OF HEARING, LEARNED A.R. OF THE ASSESSEE ALSO SUBMITTED AN AFFIDAVIT OF SHRI ARUN KUMAR TIWARI, AD VOCATE IN SUPPORT OF [ 2 ] THIS CONTENTION. UNDER THESE FACTS AND IN VIEW OF RULE 24 OF I.T.A.T. RULES, 1963 , WE ARE OF THE CONSIDERED OPINION THAT THERE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, WE RECAL L THE EX - PARTE ORDER PASSED BY THE I.T.A.T. AND FIX THE APPEAL FOR HEARING ON 6 TH MAY, 2015. 4. WE MAKE IT CLEAR THAT SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 2 0 /03/2015 *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR