M/s Mehra Brothers, Kanpur V. Income Tax Officer-2(2), Kanpur

MA 9/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2108 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 13-06-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 10-01-2014
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: ROHIT BHALLA

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. 09/LKW/2014 [ARISING OUT OF ITA NO. 508/LKW/2012 ] ASSESSMENT YEAR: 2008 - 09 M/S MEHRA BROTHERS, 117/H - 1/249, PANDU NAGAR KANPUR V. INCOME TAX OFFICER 2(2) KANPUR PAN: AAEFM9151E (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. ROHIT BHALLA, FCA RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 13 0 6 2014 DATE OF PRONOUNCEMENT: 13 0 6 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 6.6.2013 IN ITA NOS. 508 /LKW/201 2, WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE ASSESSEE COULD NOT BE REPRESENTED ON THE DATE FIXED FOR, AS THE COUNSEL OF THE ASSESSEE, SHRI. ROHIT BHALLA, FCA SLIPPED FROM THE STAIRCASE FR ACTURING HIS RIGHT LEG IN THE MORNING TIME ON 5.6.2013 I.E. ON THE DATE OF HEARING AND HE WAS ADVISED COMPLETE REST FOR ATLEAST 60 DAYS . AN AFFIDAVIT OF SHRI. ROHIT BHALLA, FCA NARRATING THE ABOVE FACTS IS ALSO PLACED ON RECORD WITH A PRAYER THAT THE ORDE R OF THE TRIBUNAL DATED 6.6. 2013 MAY KINDLY BE RECALLED AND AN OPPORTUNITY OF HEARING MAY BE AFFORDED TO THE ASSESSEE. 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 6.6. 2013 WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED TH E 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 VALID REASONS FOR NON - APPEARANCE ON THE DATE FIXED FOR. WE, THEREFORE, RECALL OUR ORDER DATED 6.6.2013 IN ITA NOS. 508 /LKW/201 2 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX TH IS APPEAL FOR HEARING ON 13.8 .2014. SINCE THE DATE OF HEARING HAS BEEN A NNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION I S ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.6 .2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL K UMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH JUNE , 2014 JJ: 1306 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/ )