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Commercial Engineers & Body Builders ... vs Assessee

Income Tax Appellate Tribunal19 March 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may recall its own ex parte disposal of an appeal, and fix the appeal for fresh hearing, where the assessee has shown a valid reason for its non-appearance on the date fixed, the recall being made in the interest of justice; and where the new date has been announced in open court, no fresh notice to the assessee is required.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALLUCKNOW BENCH "B", LUCKNOWBEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBERAND SHRI. A. K. GARODIA, ACCOUNTANT MEMBERM.A. No.145/LKW/2014[Arising out of ITA No.457/LKW/2013]Assessment Year:2010-11Commercial Engineers & Body v. DCITBuilders Co. Ltd. Range 684/105, G.T. Road, Kanpur KanpurPAN:AAACC5823E(Applicant) (Respondent)M.A. Nos.146 to 148/LKW/2014[Arising out of ITA No.458 to 460/LKW/2013]Assessment Years:2006-07, 2009-10 & 2010-11Commercial Automobiles Pvt. Ltd. v. DCIT84/105, G.T. Road, Kanpur Range 6KanpurPAN:AACCC4267E(Applicant) (Respondent)

Applicant by: Shri. Subhash Bajpai, Manager (Taxation) Respondent by: Shri. Harish Gidwani, D.R. Date of hearing: 13 03 2015 Date of pronouncement: 13 03 2015

ORDER

PER SUNIL KUMAR YADAV:

These Miscellaneous Applications are preferred on behalf of the assessees against the order of the Tribunal dated 17.12.2014 in ITA Nos.457/LKW/2013 and I.T.A. Nos.458 to 460/LKW/2013, with the submission that the Tribunal has dismissed the appeals of the assessees ex- parte against the assessee. It was further contended that an adjournment :-2-:

application was moved through e-mail on 10.12.2014 praying for the adjournment of the appeals, as the counsel who was engaged in these appeals were in Delhi, but the adjournment application could not be placed before the Bench and accordingly the appeals were decided against the assessees. It was prayed on behalf of the assessees that the order of the Tribunal dated 17.12.2014 in ITA Nos.457/LKW/2013 and I.T.A. Nos.458 to 460/LKW/2013 may be recalled and the appeals may be fixed for fresh hearing.

2. The ld. D.R. has placed reliance upon the order of the Tribunal dated 17.12.2014 with the submission that since the Tribunal has decided the appeals 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-à-vis the Miscellaneous Applications, we find that the assessee has furnished a valid reason for non-appearance on the date fixed. We, therefore, recall our order dated 17.12.2014 in ITA Nos.457/LKW/2013 and I.T.A. Nos.458 to 460/LKW/2013 in the interest of justice and direct the Registry to fix these appeals for hearing on 22.4.2015. 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, Miscellaneous Applications are allowed.

Order was pronounced in the open court on the date mentioned on the captioned page.

Sd/- Sd/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER

DATED:19th March, 2015 JJ:1603 :-3-:

Copy forwarded to: 1. Applicant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar

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