Surendra Kumar Gupta, Kanpur V. Dy. Commissioner Of Wealth Tax-I, Kanpur

MA 7/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2844 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 28-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUNIT KUMAR
• Assessee Lawyers: S K GUPTA

Judgement Text

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 . 07/LKW/2015 [ARISING OUT OF WTA NO.01/LKW/2014] ASSESSMENT YEAR : 2004 - 05 SURENDRA KUM AR GUPTA 51/40, GOLDIE HOUSE KANPUR V. DY. CWT RANGE I KANPUR PAN: AAQPG0240E (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. S. K. GUPTA, C.A. RESPONDENT BY: SHRI. PUNIT KUMAR, D.R. DATE OF HEARING: 13 03 2015 DATE OF PRONOUNCEMENT: 13 03 2015 O R D E R PER SUNIL KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS PREFERRED ON BEH ALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 29 .9.2014 IN WTA NO.01/LKW/2014, WITH THE SUBMISSION THAT THE TRIBUN AL HAS DISMISSED THE APPEAL OF THE ASSESSEE EX-PARTE ON ACCOUNT OF NON-A PPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENTED ON BEHALF O F THE ASSESSEE THAT THE NOTICE FIXING THE APPEAL FOR HEARING ON 29.9..2014 WAS NOT RECEIVED BY THE ASSESSEE AND THE NON-APPEARANCE ON THE DATE OF HEAR ING WAS INADVERTENT AND FOR REASONABLE AND BONA-FIDE CAUSE. IT WAS PR AYED THAT IN THE INTEREST OF JUSTICE THE ORDER OF THE TRIBUNAL DATED 29.9.201 4 IN WTA NO.01/LKW/2014 MAY BE RECALLED AND THE APPEAL MAY B E FIXED FOR FRESH HEARING. :-2-: 2. THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 29.9.2014 WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEAL ON MERIT, THE ORDER CANNOT BE RECALLED. 3. HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVA L SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE TRIB UNAL VIS--VIS THE MISCELLANEOUS APPLICATION, WE FIND THAT THE ASSESSE E HAS FURNISHED A VALID REASON FOR NON-APPEARANCE ON THE DATE FIXED. WE, T HEREFORE, RECALL OUR ORDER DATED 29.9.2014 IN WTA NO.01/LKW/2014 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEAR ING ON 22.4.2015. 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 IS ALLOWED . ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTIONED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:20 TH MARCH, 2015 JJ:1603 COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR