M/s Niharika Automobiles, Jaunpur V. Income Tax Officer, Jaunpur

MA 8/VNS/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4148 (ITAT-VARANASI)
• Duration Of Justice: 2 year(s) 7 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 08-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER MA No. 08/VNS/2019 arising out of ITA No. 31/VNS/2019 Assessment Year:2013-14 M/s Niharika Automobiles Kalichabad, Muradganj, Jaunpur, U.P. v. Income Tax Officer Jaunpur, U.P. PAN:AAIFN3081E (Appellant) (Respondent) Appellant by: None Respondent by: Shri A.K.Singh, Sr. DR Date of hearing: 27.05.2022 Date of pronouncement: 27.05.2022 O R D E R VIJAY PAL RAO, JUDICIAL MEMBER: By way of this Misc. Application, the assessee is seeking recalling of the order of the Tribunal dated 07.06.2019. 2. We have gone through the impugned order of the Tribunal and heard the learned DR. At the outset, we note that the Tribunal vide impugned order dismissed the appeal of the assessee in limine for want of prosecution and also with liberty to the assessee to get this appeal revived if sufficient cause of non appearance is shown. Since the appeal of the assessee was dismissed for non prosecution and the same was not decided on merits therefore, there is an apparent mistake on the face of the impugned order which is required to be rectified. Accordingly, we recall the impugned order dated 07.06.2019 of this Tribunal and restore the appeal of the assessee at its original number and stage. Appeal of the assessee is directed to be fixed for hearing on 7.7.2022. The learned DR has noted the next date of hearing MA No. 08/VNS/2019 arising out of ITA No. 31/VNS/2019 2 however, the notice be issued to the assessee for the next date of hearing of the appeal of the assessee. 3. In the result, the misc. application of the assessee is allowed. Order was pronounced in the open court on conclusion of hearing on 27.05.2022 and reduced to writing and signed on 30.05.202. Sd/- Sd/- [RAMIT KOCHAR] [VIJAY PAL RAO] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30/05/2022 Varanasi/Allahabad, U.P. Sh Copy forwarded to: 1. Appellant- M/s Niharika Automobiles 2. Respondent-ITO, Jaunpur 3. CIT(A),Varanasi 4. CIT 5. DR By order Sr. P.S. MA No. 08/VNS/2019 arising out of ITA No. 31/VNS/2019 3