AJEET PRATAP SINGH LEGAL HEIR OF DEVENDRA SINGH JADON,SIRSAGANJ V. INCOME TAX OFFICER, WARD-2(2)(1), FIROZABAD

MA 7/AGR/2025

AI Insights

The case involves a miscellaneous application by Sh. Ajeet Pratap Singh, the legal heir of Sh. Devendra Singh Jadon, against an ex parte order passed by the Income Tax Appellate Tribunal, Agra. The application sought to recall the order and allow the assessee an opportunity to present his case for the assessment year 2017-18. The Tribunal, after reviewing the application and hearing arguments from both the assessee's representative and the Department's representative, concluded that the assessee did not meet the necessary legal criteria to be considered a 'legal representative' for the purposes of the Income Tax Act, nor had he taken any action under section 159 of the Act which would allow for the recall of the ex parte order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793357 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 12-06-2025
• Laws Referred To: Income Tax Act, Code of Civil Procedure, 1908
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE; REVENUE; ANIL KUMAR
• Assessee Lawyers: PANKAJ GARGH
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER MA No. 07/Agr/2025 (arising out of ITA No.142/Agr/2024 Assessment Years: 2017-18 Sh. Ajeet Pratap Singh, Legal Heir of Sh. Devendra Singh Jadon, Rudhawali, Sirsaganj, Saray Murlidhar, Firozabad (UP) Vs. Income-tax Officer, Ward 2(2)(1), Firozabad. PAN : AHAPJ0506B (Applicant) (Respondent) ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This miscellaneous application has been moved on behalf of the assessee with the prayer to recall the exparte order dated 04.02.2025 passed by this Tribunal in assessee’s ITA No. 142/Agr/2024 for the assessment year 2017-18 and to allow opportunity to present his submissions on merits of the case. 2. Perused the records and heard the ld. Representative for assessee and ld. DR for revenue. Assessee by Sh. Pankaj Gargh, Advocate Department by Sh. Anil Kumar Sr. DR Date of hearing 22.08.2025 Date of pronouncement 26.09.2025 Printed from counselvise.com MA No.07/Agr/2025 2 | P a g e 3. A perusal of present miscellaneous application shows that the assessee seeks to set aside and recall the ex parte order dated 04.02.2025 with the factual and legal descriptions, but has not mentioned any sufficient cause for his non-appearance when the appeal was called for hearing, as required under the proviso to Rule 24 of the ITAT Rules, 1963. Moreover, the order of Tribunal categorically speaks that the assessee had neither proved to have satisfied the relevant statutory conditions defining a “legal representative” u/s. 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 or intermeddler thereof, nor any action is stated to have been initiated against him u/s. 159 of the Act. The Tribunal has also provided the assessee liberty to file a fresh appeal as and when he either satisfies the statutory conditions of a “legal representative” u/s. 2(11) (supra) or he is proceeded against by the department u/s. 159 of the Act, whichever is earlier. Hence, the present application is found to have no merit and is, accordingly, liable to be dismissed. 4. In the result, miscellaneous application is dismissed. Order pronounced in the open court on 26.09.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.09.2025 *aks/- Printed from counselvise.com MA No.07/Agr/2025 3 | P a g e Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "