M/S R.V Constructions, Kanpur vs Assessee

M/s R.V. constructions v. Income Tax Officer 2(3) 87/248, Acharya Nagar Kanpur Kanpur PAN:AAJFR2426G (Applicant) (Respondent)

Applicant by: Shri. Yogesh Agarwal, Advocate Respondent by: Smt. Swati Ratna, D.R. Date of hearing: 17 04 2015 Date of pronouncement: 17 04 2015

ORDER

PER SUNIL KUMAR YADAV:

This Miscellaneous Application is preferred on behalf of the assessee against the order of the Tribunal dated 18.2.2015 in ITA No.834/LKW/2014, 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 though the notice issued by the Tribunal fixing the appeal for hearing on 10.2.2015 was received by the assessee, but since the counsel was preoccupied in prior professional engagements he could not make appearance. Moreover, the partner responsible for looking after all the income tax matters was suffering from hypertension and hence he also could not attend. The ld. counsel for the assessee has prayed that in the interest of justice the order of the Tribunal dated 18.2.2015 in ITA No.834/LKW/2014 may be recalled and the appeal may be fixed for fresh hearing.

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2. The ld. D.R. has placed reliance upon the order of the Tribunal dated 18.2.2015 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 18.2.2015 in ITA No.834/LKW/2014 in the interest of justice and direct the Registry to fix this appeal for hearing on 4.6.2015. 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:23rd April, 2015 JJ:1704

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