M/s Khairabad Eye Hospital Society, Kanpur V. Asstt. Commissioner of Income Tax-I, Kanpur

MA 80/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2388 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 19-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRADEEP SETH
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO . 80/LKW/2014 [ARISING OUT OF ITA NO . 304/LKW/2014 ] ASSESSMENT YEAR S : 2009 - 10 M/S KHAIRA BAD EYE HOSPITAL SOCIETY 112/202, SWAROOP NAGAR KANPUR V. ACIT - 1 KANPUR PAN: AAATK3893P (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. PRADEEP SETH, C.A. RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 26 09 2014 DATE OF PRONOUNCEMENT: 26 09 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 28.7.2014 IN ITA NO. 3 04 / LKW/2014, WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF TH E ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING AS NO NOTICE STATED TO HAVE BEEN SENT ON 16.6.2014 FIXING THE HEARING ON 24.7.2014 WAS EVER SERV ED OR RECEIVED BY THE APPLICANT AND THE APPLICANT HAD NO KNOWLEDGE ABOUT THE CAUSE LIST BEING UPLOADED ON THE WEBSITE OF THE INCOME TAX APPELLATE TRIBUNAL. IN SUPPORT OF THE CONTENTION, DR. Y.K. MAHENDRA, CEO OF THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT NA RRATING THE ABOVE FACTS. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THIS VIEW OF THE MATTER, THE ORDER DATED 28.7.2014 OF THE PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : TRIBUNAL IN ITA NO. 3 04 / LKW/2014 MAY BE RECALLED AND THE APPEAL MAY BE FIXED FOR FRESH HEARING. 2 . THE LD. D.R. HAS PLACED RE LIANCE UPON THE ORDER OF THE TRIBUNAL DATED 28.7.2014 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 A VALID REASON FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 28.7.2014 IN ITA NO. 3 04 / LKW/2014 IN THE INTEREST OF J USTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 1.12.2014. 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, MISCELLANEOUS APPLICATION IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH OCTOBER , 2014 JJ: 2609 COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSIST ANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )