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Income Tax Appellate Tribunal - Lucknow

Mr. Pawan Kumar Singh, Bareilly vs Income Tax Officer, Bareilly on 25 January, 2019

           IN THE INCOME TAX APPELLATE TRIBUNAL
                LUCKNOW BENCH "B", LUCKNOW

         BEFORE SHRI A.D JAIN, VICE PRESIDENT AND
               SHRI T.S. KAPOOR, ACCOUNTANT MEMBER

                         M.A. No.14/Lkw/2018
                 [Arising out of ITA No.729/Lkw/2014]
                             (A.Y. 2009-10)

   Mr. Pawan Kumar Singh,     vs. Income Tax Officer,
   848, Tilak Colony,             Ward - 2(1),
   Subhash Nagar,                 Bareilly
   Bareilly
   PAN CCRPS 4435G
   (Applicant)                      (Respondent)


   Applicant by:                Shri Abhinav Mehrotra, Advocate
   Respondent by:               Shri C.K. Singh, DR
   Date of hearing:             18 01 2019
   Date of pronouncement:       25 01 2019


                            ORDER

PER: A.D. JAIN, VICE PRESIDENT:

1. This Miscellaneous Application has been filed by the assessee for recalling of the Tribunal order dated 03.11.2014 passed in ITA No.729/Lkw/2014 for A.Y. 2009-10.
2. The assessee has stated in his application that the assessee's counsel could not be present before the Bench, due to vehicle breakdown, while on his way from Bareilly to Lucknow, and that upon his arrival at the Bench, he found that the court was over and the order had been passed ex-parte.

:-2-:

3. The ld. D.R. has placed reliance upon the order of the Tribunal dated 03.11.2014, with the submission that since the Tribunal has decided the appeal for non-prosecution, the order not be recalled.
4. Having considered the rival submissions vis-à-vis the Miscellaneous Application, we find that the assessee has furnished a valid reason for non-appearance on the date fixed. It is evident from the application that the assessee has sufficient cause for non appearance before ITAT on the date fixed for hearing. We, therefore, recall the order dated 03.11.2014 in ITA No.729/Lkw/2014 in the interest of justice and direct the Registry to fix this appeal for hearing on 11.03.2019. Since the date of hearing has been announced in the open court, no fresh notice will be issued to the assessee.
5. In the result, Miscellaneous Application of the assessee is allowed.

Order pronounced in the open court on 25/01/2019.

          Sd/-                                                    Sd/-
    (T.S. Kapoor)                                             (A.D. Jain)
   Accountant Member                                       Vice President

   Aks -
   Dtd. 25 /01/2019

   Copy of order forwarded to:

   (1)     The appellant               (2)       The respondent
   (3)     Commissioner                          (4) CIT(A)
   (5)     Departmental Representative (6)       Guard File

                                                             By order

                                                      Assistant Registrar