AVIKAL MASKARA,KANKE ROAD V. INCOME TAX OFFICER, WARD 1 (1), RANCHI

MA 4/RAN/2025

AI Insights

The case involves Avikal Maskara, the appellant, who filed a Miscellaneous Application against the order of the ITAT dated 29.11.2024, which had dismissed his appeal for the assessment year 2017-18 without a hearing. The dismissal occurred because the assessee's representative was out of station due to a social compulsion and could not attend the hearing. The Tribunal acknowledged the procedural oversight in not hearing the assessee before dismissing the appeal and decided to recall the earlier order and schedule a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716735 (ITAT-RANCHI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 21-04-2025
• Laws Referred To: ITAT Rules
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PER BENCH; KHUBCHANDT PANDYA
• Assessee Lawyers: R.R. MITTAL
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Avikal Maskara, 5 Panchvatif Apartment, Vasant Vihar-834008 PAN/GIR No.AXLPM 3649 P (Appellant Revenue by Per Bench This is an ITAT dated 29.11.2024 in ITA No.253/Ran/2024 for the assessment year 2017-18. 2. Shri R.R.Mittal, Pandya, ld Sr DR 3. At the time of hearing, ld AR submitted that was disposed without hearing the assessee. He submitted that when the IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/HRI GEORGE MATHAN, JUDICIAL MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M.A.No.04/Ran/2025 (in ITA No.253/RAN/2024) Assessment Year : 2017-18 Avikal Maskara, 5th floor, Panchvatif Apartment, Vasant Vs. Income Tax Officer, Ward 1(1),Ranchi AXLPM 3649 P (Appellant) .. ( Respondent Assessee by : Shri R.R.Mittal, Adv Revenue by : Shri Khubchand T Pandya, Date of Hearing : 22/08/202 Date of Pronouncement : 22/08/202 O R D E R This is an M.A. filed filed by the assessee against the order of the ITAT dated 29.11.2024 in ITA No.253/Ran/2024 for the assessment year Shri R.R.Mittal, ld AR appeared for the assessee. Shri Khubchand T ld Sr DR represented on behalf of the revenue. At the time of hearing, ld AR submitted that the appeal in this case was disposed without hearing the assessee. He submitted that when the P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, HRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Income Tax Officer, Ward Respondent) ld Sr DR /2025 /2025 filed by the assessee against the order of the ITAT dated 29.11.2024 in ITA No.253/Ran/2024 for the assessment year ed for the assessee. Shri Khubchand T the appeal in this case was disposed without hearing the assessee. He submitted that when the Printed from counselvise.com M.A.No.04/Ran/2025 (in ITA No.253/RAN/2025) Assessment Year : 2017-18 P a g e 2 | 3 matter was posted for hearing, he was out of station due to some social compulsion. He prayed that the order be recalled for rehearing . Ld Sr DR opposed the prayer of ld AR of the assessee. 4. We have considered the rival submissions. In this case, when the case was fixed for hearing on 27.11.2024, an adjournment petition was filed by the assessee for adjourning the case to next date of hearing. However, the Tribunal explicitly noted the non-appearance of the assessee during the hearing while disposing of the appeal and the appeal was dismissed without affording the assessee an opportunity of being heard on the merits of the case. In view of above, by exercising our power u/s. 24 of ITAT Rules, we recall the order dated 29.11.2024 and fix the appeal for hearing on 3.9.2025. As the date is pronounced in the open court, the notice of hearing is dispensed with. 3. In the result, M.A. filed by the assessee stands allowed.. Order dictated and pronounced in the open court on 22/08/2025. Sd/- sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi ; Dated 22/08/2025 B.K.Parida, SPS (OS) Printed from counselvise.com M.A.No.04/Ran/2025 (in ITA No.253/RAN/2025) Assessment Year : 2017-18 P a g e 3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Ranchi 1. The Appellant : 2. The Respondent: 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, Ranchi 6. Guard file. //True Copy// Printed from counselvise.com "