BARIPADA RCMS LIMITED,BARIPADA V. INCOME TAX OFFICER, BARIPADA

MA 19/CTK/2024

AI Insights

The case involves Baripada RCMS Limited, which filed miscellaneous petitions under section 254(2) of the Income Tax Act, seeking to recall exparte orders issued by the Tribunal for the assessment years 2017-18 and 2018-19. The Tribunal had initially disposed of the appeals without hearing the assessee due to the absence of their representative, who was unable to attend due to the business's poor condition and staff shortages. The Tribunal considered the submissions of both parties and decided to recall the exparte orders, allowing for a fresh hearing of the appeals.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 40758 (ITAT-CUTTACK)
• Duration Of Justice: 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 09-10-2024
• Laws Referred To: Section 254(2) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: MOHIT SHETH

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL (In Assessment Year Baripada RCMS Limited, Station Road, Baripada PAN/GIR No. (Appellant Per Bench By way of these Miscellaneous petitions assessee seeks to recall the order of the Tribunal 25.6.2024, in ITA Nos.196/CTK/24, ITA No.193/CTK/2024 and ITA No.189/CTK/2024 for the assessment years 2017 2. Shri Mohit Sheth, S.C.Mohanty, Sr. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER M.A.Nos.17, 18 & 19/ctk/2024 n ITA Nos.196,193 & 189/CTK/20 Assessment Years : 2017-18, 2017-18 & 2018 Baripada RCMS Limited, Station Road, Baripada Vs. Income Tax officer, Baripada No.AAAAB 6896 Q (Appellant) .. ( Respondent Assessee by : Shri Mohit Sheth, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 18/10/20 Date of Pronouncement : 18/10/20 O R D E R By way of these Miscellaneous petitions u/s.254(2) of the Act, seeks to recall the order of the Tribunal dated 27.6.2024 and 25.6.2024, in ITA Nos.196/CTK/24, ITA No.193/CTK/2024 and ITA 189/CTK/2024 for the assessment years 2017-18 & 2018 Mohit Sheth, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER /CTK/2024 18 & 2018-19 Income Tax officer, Respondent) , Adv DR 2024 024 254(2) of the Act, the dated 27.6.2024 and 25.6.2024, in ITA Nos.196/CTK/24, ITA No.193/CTK/2024 and ITA 18 & 2018-19. the assessee and Shri M.A.Nos.17, 18 & 19/ctk/2024 (In ITA Nos.196,193 & 189/CTK/2024 Assessment Years : 2017-18, 2017-18 & 2018-19 P a g e 2 | 3 3. It was submitted by ld AR that due to bad position of the RCMS business and due to shortage of staff, the Secretary of the appellant had appeared before the ITAT in ITA No.189/CTK/2024 for the A.Y. 2018-19 and sought adjournment for another date of hearing as he was not authorized to represent the appeal of the society. It was the submission that in ITA No.196/CTK/2024 and ITA No.193/CTK/2024, an adjournment petition was furnished by the appellant society due to ill health of the Chief Executive. However, all the appeals were disposed exparte without hearing the assessee. It was prayed that all the appeals be recalled for fresh hearing. Ld Sr. DR did not object to the request of ld AR of the assessee. 4. We have considered the rival submissions and perused the miscellaneous petitions. We are of the considered view that it is a fit case for recall of impugned exparte orders as the assessee was prevented by sufficient cause, from appearing on the scheduled date of hearing. Accordingly, we hereby recall the expate orders and restore the appeals on the rolls of the Tribunal to be heard on 28.10.2024. No fresh notice will be issued 5. In the result, M.A.s filed by the assessee stand allowed. Order dictated and pronounced in the open court on 18/10/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/10/2024 M.A.Nos.17, 18 & 19/ctk/2024 (In ITA Nos.196,193 & 189/CTK/2024 Assessment Years : 2017-18, 2017-18 & 2018-19 P a g e 3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The appellant: Baripada RCMS Limited, Station Road, Baripada 2. The Respondent: Income Tax officer, Baripada 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "