ALOK KUMAR JAIN,DURG V. INCOME TAX OFFICER, WARD-2(1), BHILAI

MA 9/RPR/2022

AI Insights

The case involves Alok Kumar Jain, the appellant, who filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, against an ex-parte order of the Tribunal concerning the assessment year 2015-16. The application was based on the claim that the assessee's representative could not attend the hearing due to 'geographical glitches'. The Tribunal noted that there had been no appearance or compliance from the assessee or his representative during the initial hearings, leading to the ex-parte decision. The Tribunal dismissed the application, emphasizing the absence of any apparent mistake in the original order and the repeated non-compliance by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469777 (ITAT-RAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. No.09/RPR/2022 (Arising out of ITA No.50/RPR/2020) Ǔनधा[रण वष[/Assessment Year : 2015-16 Alok Kumar Jain 221, Lal Building, Mohan Nagar, Durg (C.G.)-491 001 PAN: ACIPJ2268D .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(1), Bhilai (C.G) ……Ĥ×यथȸ / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 07.03.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 10.03.2025 2 MA No.09/RPR/2022 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned Miscellaneous Application has been filed by the assessee arising out of ITA No.50/RPR/2020 for assessment years 2015- 16 u/s.254(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) with a prayer to set-aside the ex-parte order of Tribunal dated 10.11.2022. 2. The assessee by filing the captioned miscellaneous application submitted as follows: (relevant extract) “3. That, as informed by said Authorized Representative, due to geographical glitches (Court address could be found late), he could not participate in the said hearing through court and submit material points of errors in the order of learned first appellate authority and the Hon’ble Tribunal has been pleased to dismiss the appeal ex-parte on merits vide order pronounced on 10/11/2022. 4. That on being so advised, the applicant is making this application under rule 24 of Income Tax (Appellate Tribunal) Rules, 1963 that was a sufficient cause for his non-appearance when the appeal was called on for hearing and the Hon’ble tribunal may be please to set-aside the ex-parte order and restore the appeal for fresh adjudication in the interest of justice.” 3. At the time of hearing of the miscellaneous application neither the assessee nor his Authorized Representative was present. Therefore, I am constrained to dispose of the application after hearing the Ld. Sr. DR and perusing the material available on record. 3 MA No.09/RPR/2022 4. I have thoughtfully considered the contents of the miscellaneous application. On perusal of the order sheet entries, it is noted that when the appeal was instituted and the matter was fixed for hearing, there has been no single appearance either by the assessee or his Authorized Representative. That the notices of hearing was served upon the assessee through registered post and after providing several opportunities there was no compliance on the dates of hearing. Therefore, the Tribunal was constrained to dispose of the appeal vide an ex-parte order dated 10.11.2022. That further, even on the present date i.e. 07.03.2025 though the assessee had filed miscellaneous application against the order of the Tribunal, still there was no compliance by him. 5. Considering the aforesaid facts and conduct of the assessee, I am of the considered view that there is no mistake apparent from record in the order of the Tribunal, dated 10.11.2022 in dismissing the appeal vide an ex-parte order. Accordingly, the captioned miscellaneous application filed by the assessee is dismissed in terms of the aforesaid observations being devoid of any merits. 4 MA No.09/RPR/2022 6. In the result, miscellaneous application filed by the assessee is dismissed. Order pronounced in open court on 10th day of March, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 10th March, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur "