M/s Salarpur Cold Storate (P) Ltd., Barabanki V. Dy. Commissioner of Income Tax, Lucknow

MA 71/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3461 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 14-08-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 19-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTAV
• Assessee Lawyers: NEERAJ KUMAR RAI
• Keywords: Reasonable cause

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. 71 /LKW/2015 (ARISING OUT OF I.T.A.NO. 84 /LKW/201 3 ) ASSESSMENT YEAR: 2004 05 & M.A. NO. 72 /LKW/2015 (ARISING OUT OF I.T.A.NO. 606 /LKW/201 3 ) ASSESSMENT YEAR: 2009 10 M/S SALARPUR COLD STORAGE (P) LTD., 1467, VILL. KARAULI, P.O. GANDHI ASHRAM, LUCKNOW ROAD, BARABANKI. PAN:AAJCS0942B VS. D. C.I.T. - RANGE - V, LUCKNOW. (APPLICANT) (RESPONDENT) APPLICANT BY SHRI NEERAJ KUMAR RAI, ADVOCATE RESPONDENT BY S HRI Y. P. SRIVASTAV, D. R. DATE OF HEARING 21 /0 8 /2015 DATE OF PRONOUNCEMENT 2 8 /08/2015 O R D E R PER A. K. GARODIA, A.M. BOTH THESE MISC. APPLICATIONS ARE FILED BY THE ASSESSEE REQUESTING FOR RECALL OF EX PARTE TRIBUNAL ORDER DATED 16.04.2015 AND 21/04/2015. IT IS SUBMITTED IN THE M. A. THAT THE COUNSEL OF THE ASSESSEE SRI NEERAJ KUMAR RAI, ADVOCATE HAD TO GO TO NEW DELHI IN CONNECTION WITH SOME MATTER PEND ING IN HONBLE SUPREME COURT AND HE COULD NOT RETURN TO LUCKNOW IN TIME. AN AFFIDAVIT OF SRI NEERAJ KUMAR RAI, ADVOCATE IS ATTACHED WITH THE M.A. 2. IN COURSE OF HEARING, SAME CONTENTIONS WERE RAISED. IN THE FACTS NOTED ABOVE, WE ARE SATISFIED THAT THERE W AS REASONABLE CAUSE FOR NON [ 2 ] APPEARANCE OF THE ASSESSEE AND HENCE, IN VIEW OF RULE 24 OF INCOME TAX TRIBUNAL RULES, 1963, WE RECALL THESE EX - PARTE TRIBUNAL ORDERS AND FIX THE APPEALS FOR HEARING ON 01.10.2015. WE WANT TO MAKE IN CLEAR THAT SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, BOTH THE MISC. APPLICATIONS OF THE ASSESSEE ARE ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION P AGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 8 /08/2015 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR