Rajesh Kumar Dixit, Kanpur V. Income Tax Officer- 4(4), Kanpur

MA 69/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3467 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 17-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T P SINGH

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. NO.69 /LKW/20 15 (ARISING OUT OF I.T.A.NO.03/LKW/2015) ASSESSMENT YEAR:2010 - 11 SHRI RAJESH KUMAR DIXIT, HOUSE NO. K - 332B, KARAMPUR, YASODA NAGAR, KANPUR. PAN:ABKPD7456Q VS. INCOME TAX OFFICER, WARD - 4(4), KANPUR. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY SHRI T. P. SINGH, D. R. DATE OF HEARING 24/07/2015 DATE OF PRONOUNCEMENT 1 3 /08/2015 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 16/04/2015 IN I.T.A. NO.03/LKW/2015 FOR ASSESSMENT YEAR 2010 - 11. 2. IN THIS MISC. APPLICATION, IT IS SUBMITTED BY THE ASSESSEE THAT ON ACCOUNT OF HIS ILLNESS, THE ASSESSEE WAS NOT IN T OWN AND WAS OUT OF STATION IN CONNECTION WITH MEDICAL TREATMENT AND FOR THIS REASON , THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON TH E APPOINTED DATE OF HEARING. 3. IN COURSE OF HEARING BEFORE US, LEARNED A.R. OF THE ASSESSEE REITERATED THE SAME CONTENTIONS. CONSIDERING THIS FACT THAT THE ASSESSEE WAS OUT OF TOWN BECAUSE O F MEDICAL REASON S , WE ARE SATISFIED THAT THERE [ 2 ] WAS REASONABLE C AUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. THEREFORE, AS PER RULE 24 OF I.T.A.T. RULES, 1963, WE RECALL THIS EX - PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 16/09/2015. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COU RT, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 4. 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 : 1 3 /08/2015 *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