Kaushal Kapoor, Faizabad V. Asstt. Commissioner of Income Tax, Faizabad

MA 83/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2390 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 21-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K RAM
• Assessee Lawyers: RAJIV AGRAWAL

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 . 83/LKW/2014 [ARISING OUT OF ITA NO . 179/LKW/2014 ] ASSESSMENT YEAR : 2009 - 10 KAUSHAL KAP OOR 47, CIVIL LINES FAIZABAD V. ASSTT. CIT FAIZABAD PAN: ACFPK3935K (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. RAJIV AGRAWAL, FCA RESPONDENT BY: SHRI. R. K. RAM, 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 17.7.2014 IN ITA NO. 179 / LKW/2014, WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE EX - PART E 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 THE ASSESSEE DID NOT RECEIVE ANY NOTICE FIXING THE APPEAL FOR HEARING ON 16.7.2014. IN SUPPORT OF HIS CONTENT ION, THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT NARRATING THE ABOVE FACTS. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THIS VIEW OF THE MATTER, THE ORDER DATED 17.7.2014 OF THE TRIBUNAL IN ITA NO.179 / LKW/2014 MAY BE RECALLED AND THE APPEAL MAY BE FIX ED FOR FRESH HEARING. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 2 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 17 .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. WE, THEREFORE, RECALL OUR ORDER DATED 17.7.2014 IN ITA NO.179 / LKW/2014 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 2 .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, MISCELLA NEOUS APPLICATION IS ALLOWE D. 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 ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )