Shri Nathji Education Foundation, Kanpur V. Commissioner of Income Tax--II, Kanpur

MA 80/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3463 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 21-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SWARN SINGH
• 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. 80 /LKW/2015 (ARISING OUT OF I.T.A.NO. 809 /LKW/201 4 ) ASSESSMENT YEAR: N. A. & M.A. NO. 81 /LKW/2015 (ARISING OUT OF I.T.A.NO. 815 /LKW/201 4 ) ASSESSMENT YEAR: N. A. SHRI NATHJI EDUCATION FOUNDATION, 33/140, GAYA PRASAD LANE, KANPUR. PAN:AATCS5058E VS. C.I.T. - II, KANPUR. (APPLICANT) (RESPONDENT) APPLICANT BY SHRI SWARN SINGH, C. A. RESPONDENT BY S HRI AMIT NIGAM, 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 ORDERS BOTH DATED 26.02.2015. IT IS SUBMITTED IN THE M. A. THAT THE COUNSEL OF THE ASSESSEE SRI S. K. JAIN, FCA WAS ILL AND HOSPITALISED IN LAST WEEK OF JANUARY, 2015. IT IS ALSO SUBMITTED THAT FOR THIS REASON, HE COULD NOT APPEAL AND SENT ADJOURNMENT APPLICATION BY SPEED POST BUT THE SAME REACHED THE TRIBUNAL OFFICE IN THE AFTERNOON OF THE DATE OF HEARING I.E. 02.02.2015. 2. IN COURSE OF HEARING, SAME CONTENTIONS WERE RAISED. IN THE FACTS NOTED ABOVE, WE ARE SATI SFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE [ 2 ] 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 06.10.2015. WE WANT TO MAKE IN CLEAR THAT SINCE THE DATE OF HEARING AS 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 PAGE) 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