Smt. Urmila Gupta, Hardoi V. Income Tax Officer, Hardoi

MA 87/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3666 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-10-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 24-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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.87/LKW/2015 (ARISING OUT OF I.T.A.NO.712/LKW/2014) ASSESSMENT YEAR:2011-2012 SMT. URMILA GUPTA, NAYAGAON MUBARAKPUR, HARDOI. PAN:AKHPG1519K VS. INCOME TAX OFFICER, HARDOI. (APPLICANT) (RESPONDENT) APPLICANT BY SHRI ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY SHRI AMIT NIGAM, D.R. DATE OF HEARING 16/10/2015 DATE OF PRONOUNCEMENT 04/11/2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SE EKING RECALL OF THE EX-PARTE TRIBUNAL ORDER DATED 16/01/2015. IT IS SU BMITTED IN THE MISC. APPLICATION THAT NO NOTICE WAS RECEIVED FOR THE HEA RING FIXED ON 18/12/2014 THEREFORE, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. 2. LEARNED D. R. OF THE REVENUE SUBMITTED THAT NO R EASONABLE CAUSE HAS BEEN SHOWN FOR NON APPEARANCE AND THEREFORE, TH E MISC. APPLICATION OF THE ASSESSEE SHOULD BE DISMISSED. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT THIS APPEAL WAS EARLIER FIXED FOR HEARING ON 21/10/2014 AND ON THIS DATE, THERE WAS A REQUEST FROM A. R. OF THE ASSESSEE SHRI SANJAY SAXE NA FOR ADJOURNMENT AND THE HEARING WAS ADJOURNED TO 18/12/2014. IT I S SUBMITTED BY THE [2] ASSESSEE IN THE MISC. APPLICATION THAT A.R. OF THE ASSESSEE COULD NOT BE PRESENT IN THE COURT ON THE EARLIER DATE OF HEARING I.E. 21/10/2014 AND THEREFORE, COULD NOT TAKE NOTE OF THE NEXT DATE OF HEARING I.E. 18/12/2014 AND NO NOTICE FOR THIS DATE OF HEARING WAS RECEIVED BY THE ASSESSEE AND FOR THIS REASON, THERE WAS NO COMPLIANCE ON 18/12/2 014 BECAUSE THE ASSESSEE OR A.R. OF THE ASSESSEE WERE NOT AWARE ABO UT THIS DATE OF HEARING. CONSIDERING THESE FACTS, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THIS DATE OF HEARING I.E. 18/12/2014 AND THEREFORE, AS PER RULE 24 OF THE I.T.A.T. RULES, 1963, THIS EX-PARTE TRIBUNAL ORDER IS HEREBY RECALLED AND NEXT DATE OF HEARING IS FIXED ON 26/11/2015. 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. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE 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:04/11/2015 *SINGH 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