BALVINDER SINGH,JAMHEDPUR V. INCOME TAX OFFICER WARD 1(3), JAMSHEDPUR

MA 5/RAN/2025

AI Insights

The case involves Balvinder Singh, the appellant, who filed a Miscellaneous Application against the order of the Income Tax Appellate Tribunal, Ranchi Bench. The original appeal was dismissed due to the non-appearance of the assessee's representative, who was unable to attend the hearing due to a social commitment. The assessee's counsel argued that the appeal was disposed of without a fair hearing, requesting a recall of the order for a fresh hearing. The Senior Departmental Representative opposed this request. The Tribunal, considering the circumstances and the principles of natural justice, decided to recall the previous order and scheduled a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716737 (ITAT-RANCHI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-04-2025
• Result in Favour of: Partly Allowed
• 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 Balvinder Singh, Kalimati Road, Sakchi-831001 PAN/GIR No.AFWPS 5034 H (Appellant Revenue by Per Bench This is an dated 28.11.2024 in ITA No. 12. 2. Shri R.R.Mittal, Pandya, ld Sr DR IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/HRI GEORGE MATHAN, JUDICIAL MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M.A.No.05/Ran/2025 (in ITA No.254/RAN/2024) Assessment Year : 2011-12 Balvinder Singh, Kalimati Road, Vs. Income Tax Officer, Ward 1(3 Jamshedpur AFWPS 5034 H (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 by the assessee against the order of the .11.2024 in ITA No.254/Ran/2024 for the assessment year 2011 Shri R.R.Mittal, ld AR appeared for the assessee. Shri Khubchand T ld Sr DR represented on behalf of the revenue. 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 1(3), Respondent) ld Sr DR /2025 /2025 by the assessee against the order of the ITAT 024 for the assessment year 2011- ed for the assessee. Shri Khubchand T Printed from counselvise.com M.A.No.05/Ran/2025 (in ITA No.254/RAN/2024) Assessment Year : 2011-12 P a g e 2 | 3 3. At the time of hearing, ld AR submitted that the appeal this case was disposed without hearing the assessee. He submitted that when the matter was posted for hearing, he was out of station due to some social compulsion. He prayed that in the interest of justice, the order be recalled for fresh hearing. 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 28.11.2024 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.05/Ran/2025 (in ITA No.254/RAN/2024) Assessment Year : 2011-12 P a g e 3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Ranchi 1. The appellant: Balvinder Singh, Kalimati Road, Sakchi 2. The respondent: Income Tax Officer, Ward 1(3),Jamshedpur 3. The CIT(A)- 4. Pr.CIT, 5. DR, ITAT, Ranchi 6. Guard file. //True Copy// Printed from counselvise.com "