Syed Irtiza Hussain, Lucknow V. Income Tax Officer-ii(1), Lucknow

MA 62/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2427 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 18-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O N PATHAK
• Assessee Lawyers: J J MEHROTRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO.62/LKW/2014 [IN ITA NO. 3 57 /LKW/20 1 4 ] ASSESSMENT YEAR: 200 4 - 0 5 SYED IRTIZA HUSSAIN 45 , CANTT. ROAD LUCKNOW V. INCOME TAX OFFICER II(1) LUCKNOW PAN: AAVPH5066M (APP LIC ANT) (RESPONDENT) M.A. NO.63/LKW/2014 [IN ITA NO. 358/LKW/2014 ] ASSESSMENT YEAR: 2004 - 05 SHAHIDA KHATOON 45, CANTT. ROAD LUCKNOW V. INCOME TAX OFFICER II( 3 ) LUCKNOW PAN: ADBPP4578L (APP LIC ANT) (RESPONDENT) M.A. NO.64/LKW/2014 [IN ITA NO. 359/LKW/2014 ] ASSESSMENT YEAR: 2004 - 05 SYED MURTUZA HUSSAIN BURLINGTON HOTEL, VIDHAN SABHA MARG, LUCKNOW V. INCOME TAX OFFICER II(2) LUCKNOW PAN: AAHPH0373C (APP LIC ANT ) (RESPONDENT) APP ELL ANT BY: SHRI. J.J. MEHROTRA, C.A. RESPONDENT BY: SHRI. O.N. PATHAK, D.R. DATE OF HEARING: 29 08 2014 DATE OF PRONOUNCEMENT: 29 08 2014 O R D E R PER SUNIL KUMAR YADAV: THESE MISCELLANEOUS APPLICATIONS ARE PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 26.6.2014 IN PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : ITA NOS. 357 TO 359 /LKW/201 4, WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEAL S OF THE ASSESSEE S EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE S . IT WAS FURTHER CONTENDED THAT DUE TO AN INADVERTENT MISTAKE COMMITTED BY SHRI. R.P. TIWARI, THE REPRESENTATIVE OF THE ASSESSEE S , THE DATE OF HEARING WAS NOTED AS 26.6.2014 INSTEAD OF 25.6.2014 IN THE DIARY MAINTAINED FOR THIS PURPOSE AND WHEN THE REPRE SENTATIVE OF THE ASSESSEE REACHED THE TRIBUNAL ON 26.6.2014 HE REALISED THE MISTAKE. A N A FFIDAVIT OF SHRI. R.P. TIWARI NARRATING THE ABOVE FACTS IS ALSO PLACED ON RECORD. THE LD. COUNSEL FOR THE ASSESSEE S CONTENDED THAT THE ORDER OF THE TRIBUNAL DATED 2 6 . 6 .2014 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFORDED TO THE ASSESSEE S . 2 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 2 6.6 .2014 WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEAL S ON MERIT, THE ORDER CANNOT BE RECALLED. 3 . HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE TRIBUNAL VIS - - VIS THE MISCELLANEOUS APPLICATION S , WE FIND THAT THE ASSESSEE HAS FURNISHED VALID REASONS FOR NON - APPE ARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 26.6.2014 IN ITA NOS. 357 TO 359 /LKW/201 4 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX TH ESE APPEAL S FOR HEARING ON 7.10 .2014. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION S ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 9 . 8 .2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADA V ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 4 TH SEPTEMBER , 2014 JJ: 0109 PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )