M/S Falcon Air, Kanpur vs Assessee
- CitationI.T.A.No.385/Lkw/2014)
Ratio decidendi
The rule this decision rests on
The Tribunal may recall an ex parte order and restore the appeal to hearing where the assessee's non-appearance on the date of hearing is shown to be due to sufficient cause, as contemplated by Rule 24 of the Income-tax Appellate Tribunal Rules, 1963. Where the date of hearing has been announced in open court, no separate notice of the adjourned hearing need be issued to the parties.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s Falcon Air, Vs. Income Tax Officer-1(1), 25/3, The Mall, Kanpur. Kanpur. PAN:AAAFF7271L (Applicant) (Respondent)
Applicant by Shri Rakesh Garg, Advocate Respondent by Shri Amit Nigam, D. R.
Date of hearing 12/12/2014 Date of pronouncement 23/01/2015
ORDER
PER A. K. GARODIA, A.M.
This Misc. Application is filed by the assessee seeking recall of ex- parte Tribunal order dated 22/08/2014.
2. In this Misc. Application, it is submitted by the assessee that Shri Anurag Awasthi, Chartered Accountant was extremely involved in the sudden illness of his mother and therefore, he could not attend the hearing. Same contentions were reiterated in course of hearing.
3. Considering these facts and in view of Rule 24 of I.T.A.T. Rules, 1963 we feel that there is sufficient cause for non appearance of the assessee on the appointed date of hearing and hence, we recall the ex-
[2] parte order passed by the I.T.A.T. and fix the appeal for hearing on 29/01/2015.
4. We would like to make it clear that since the date of hearing was announced in the open court, no separate notice of hearing will be issued.
5. In the result, the Misc. Application is allowed.
(Order was pronounced in the open court on the date mentioned on the caption page)
Sd/. Sd/.
(SUNIL KUMAR YADAV) ( A. K. GARODIA ) Judicial Member Accountant Member
Dated:23/01/2015 *C.L.Singh
Copy of the order forwarded to :
1. The Appellant
2. The Respondent.
3. Concerned CIT
4. The CIT(A)
5. DR, ITAT, Lucknow Asstt. 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