M/S Babu Har Govind Dayal Trust, Lucknow vs Assessee
- CitationITA No.180/LKW/2013]
Ratio decidendi
The rule this decision rests on
The Tribunal may recall its own ex parte order disposing of an appeal on merits where the assessee has shown a valid reason for its non-appearance on the date fixed, and recall is required in the interest of justice; the fact that the appeal was decided on merits does not by itself bar recall.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s Babu Har Govind Dayal Trust v. Income Tax Officer II(1) 26/1-G, Wazir Hasan Road Lucknow PAN:AABTB2939E (Applicant) (Respondent)
Applicant by: Shri. A. P. Sinha, Advocate Respondent by: Shri. Harish Gidwani, D.R. Date of hearing: 13 03 2015 Date of pronouncement: 13 03 2015
ORDER
PER SUNIL KUMAR YADAV:
This Miscellaneous Application is preferred on behalf of the assessee against the order of the Tribunal dated 23.1.2015 in ITA No.180/LKW/2013, 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 counsel who was engaged for representing the case of the assessee before the Tribunal was away from Lucknow and hence hey could attend the case on behalf of the assessee on the date fixed for hearing. Shri. Prashant Chandra, the Managing Trustee of the assessee has also filed an affidavit in this regard with a prayer that in the interest of justice the order of the Tribunal dated 23.1.2015 in ITA No.180/LKW/2013 may be recalled and the appeal may be fixed for fresh hearing.
:-2-:
2. The ld. D.R. has placed reliance upon the order of the Tribunal dated 23.1.2015 with the submission that since the Tribunal has decided the 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-à-vis the Miscellaneous Application, we find that the assessee has furnished a valid reason for non-appearance on the date fixed. We, therefore, recall our order dated 23.1.2015 in ITA No.180/LKW/2013 in the interest of justice and direct the Registry to fix this appeal for hearing on 21.4.2015. 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 Application is 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
Copy forwarded to: 1. Applicant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free