M/s Malik Cycle Parts Industries Pvt. Ltd., Kanpur V. Income Tax Officer, Kanpur

MA 73/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2391 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 04-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K DEY
• Assessee Lawyers: VIKAS GARG
• Section: 43B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO.73/LKW / 2014 [ IN ITA NO. 399/LKW/2014] ASSESSMENT YEAR: 2003 - 04 M/S MALIK CYCLE PARTS INDUSTRIES PVT. LTD. 42 - 43B DADA NAGAR KANPUR V. INCOME TAX OFFICER RANGE 6(1) KANPUR PAN: AACCM2888D (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. VIKAS GARG, FCA RESPONDENT BY: SHRI. P. K. DEY, D.R. DATE OF HEARING: 05 09 2014 DATE OF PRONOUNCEM ENT: 05 0 9 2014 O R D E R PER SUNIL KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 11.7.2014 IN ITA NO. 399/ LKW/2014, WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE A PPEAL OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE ASSESSEE HAD FILED AN APPLICATION FOR ADJOURNMENT ON 2.7.2014, AS ITS COUNSEL WAS NOT AVAILABLE AND THE APPLICATION WAS RECEIVED BY TH E OFFICE OF THE TRIBUNAL ON 2.7.2014. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 1 1.7.2014 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFOR DED TO THE ASSESSEE. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 2 . THE LD. D.R. PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 1 1.7.2014 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 RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE TRIBUNAL VIS - - VIS THE MISCELLANEOUS APPLICATION, WE FIND THAT THE ASSESSEE HAS FURNISHED VALID REASONS FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 11.7.2014 I N ITA NO. 399/ LKW/2014 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX TH IS APPEAL FOR HEARING ON 1 0.11. 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, MISCELLAN EOUS APPLICATION IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24 TH SEPTEMBER , 2014 JJ: 0509 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/ )