Shri Ashok Kumar Agarwal, Kanpur vs Assessee

Shri. Ashok Kumar Agarwal v. Income Tax Officer 2(3) 37/17, Rolland Complex Kanpur 2nd Floor, R.No.1, The Mall Kanpur PAN:AANPA6323K (Applicant) (Respondent)

Applicant by: None 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 25.7.2014 in ITA No.432/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. Although none was present on behalf of the assessee (applicant), the submission of the assessee was that the notice fixing the appeal for hearing on 23.7.2014 was not received by the assessee and the assessee is very much interested to pursue his appeal. Shri. Pradeep Mehrotra, Advocate who was engaged for representing the case of the assessee before the Tribunal has also filed an affidavit in this regard with a prayer that in the interest of justice the order of the Tribunal dated :-2-:

25.7.2014 in ITA No.432/LKW/2014 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 25.7.2014 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 25.7.2014 in ITA No.432/LKW/2014 in the interest of justice and direct the Registry to fix this appeal for hearing on 24.4.2015. 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:1606

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