M/S Dhanju Auto Fuel Center, ... vs Assessee

This Miscellaneous Application is preferred on behalf of the assessee against the order of the Tribunal dated 25.9.2014 in ITA No.464/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 on behalf of the proprietor of the assessee-firm, Shri. Daljeet Singh that he was ill during the period 21.9.2014 to 30.9.2014 and hence he could neither inform the counsel nor seek adjournment from the Tribunal. Shri. Daljeet Singh has also filed a medical certificate in proof of his illness. An affidavit of Shri. Daljeet Singh narrating the above facts is also placed on record. The ld. counsel for the assessee has submitted that in this view of the matter, the order of the :-2-:

Tribunal dated 25.9.2014 in ITA No.464/LKW/2013 may be recalled and the appeal may be fixed for fresh hearing.

2. The ld. D.R. has placed reliance upon the order of the Tribunal dated 25.9.2014 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 25.9.2014 in ITA No.464/LKW/2013 in the interest of justice and direct the Registry to fix this appeal for hearing on 6.3.2015. 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:3rd February, 2015 JJ:1601

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