M/s Falcon Air, Kanpur V. Income Tax Officer-1(1), Kanpur

MA 87/LKW/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2707 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-12-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 11-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.87 /LKW/20 14 (ARISING OUT OF I.T.A.NO.385/LKW/2014) ASSESSMENT YEAR:2005 - 2006 M/S FALCON AIR, 25/3, THE MALL, KANPUR. PAN:AAAFF7271L VS. INCOME TAX OFFICER - 1(1), KANPUR. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY SHRI AMIT NIGAM, D. R. DATE OF HEARING 12/12/2014 DATE OF PRONOUNCEMENT 2 3 /01/2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF EX - PARTE TRIBUNAL ORDER DATED 22/08/2014. 2. IN THIS MISC. APPLICATION, IT IS SUBMITTED BY THE ASSESSEE THAT SHRI ANURAG AWASTHI, CHARTERED ACCOUNTANT WAS EXTREMELY INVOLVED IN THE SUDDEN ILLNESS OF HIS MOTHER AND THEREFORE, HE COULD NOT ATTEND THE HEARING. SAME CONTENTIONS WERE REITERATED IN COURSE OF HEARING. 3. CONSIDERING THESE FACTS AND IN VIEW OF RULE 24 OF I.T.A.T. RULES, 1963 WE FEEL THAT THERE IS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, WE RECALL THE EX - [ 2 ] PARTE ORDER PASSED BY THE I.T.A .T. AND FIX THE APPEAL FOR HEARING ON 29/01/2015. 4. WE WOULD LIKE TO MAKE IT CLEAR THAT SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 5. IN THE RESULT, THE MISC. APPLICATION IS 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 3 /01/2015 *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR