GRAM VIKAS KALYAN SANSTHAN,MATHURA V. I.T.O. (TDS), AGRA

MA 22/AGR/2018

AI Insights

The case revolves around a Miscellaneous Application filed by Gram Vikas Kalyan Sansthan seeking the recall of an ex-parte order passed by the Income Tax Appellate Tribunal, Agra. The original appeal (ITA No.30/Agr/2016) was dismissed due to the non-appearance of the assessee on the scheduled hearing date, attributed to the illness of their counsel. The assessee, upon discovering the dismissal during a subsequent related case, filed for the recall of the order citing sufficient cause for their earlier non-appearance. The Tribunal, referencing Rule-24 of the ITAT Rules, found the reasons provided by the assessee satisfactory and allowed the recall of the ex-parte order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705237 (ITAT-AGRA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILENDER SHRIVASTAVA
• Assessee Lawyers: RAJAN GUPTA
• Keywords: Reasonable cause; TDS

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ AGRA (Through Physical/Virtual Hearing) BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER MA No.22/Agr/2018 (Arising out of ITA No.30/Agr/2016) [Assessment Year: 2010-11] Gram Vikas Kalyan Sansthan, Nagla Aklha, Sonkh Goverdhan Road, Mathura Vs ITO (TDS) Agra PAN-AAATG3272E Appellant Respondent Appellant by Shri Rajan Gupta, CA Respondent by Shri Shailender Shrivastava, Sr. DR Date of Hearing 04.04.2025 Date of Pronouncement 30.06.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This Miscellaneous Application filed by the assessee is seeking recalling of ex-parte order dated 24.04.2017 passed by the Tribunal in ITA No.30/Agr/2016 relating to Assessment Year 2011-12. The content of Miscellaneous Application filed by the assessee is reproduced hereunder:- “Miscellaneous Application U/S 254(2) of the Income tax Act, 1961 In ITA No 30/Agra/2016 filed by Gram Vikas Kalyan Sansthan, Nagla, Akkha, Sonkh Goverdhan Road, Mathura against the order of Commissioner of income Tax ( Appeals)-1, Agra, dismissed appellant's appeal. Most respectfully, Applicant submits as under: 1. Facts, in short, of the present application are being made for revival of the Appeal No 30/Agra/2016, as the council of the appellant Shri Rajan Gupta, Chartered Accountant, partner of the firm was unwell and was advised bed rest 2 MA No.22/Agr/2019 for a few days. He could not appear before you on 12/04/2017. Medical Certificate is enclosed. 2. This Application is being filed late due to it and we have no intimation about the dismissal of the Appeal No 30/Agra/2016 by the Agra bench on 24.04.2017. 3. We have come to know only on 02/04/2018 when we have to attend an appeal No 31/ Agra/2016 in Agra and inquire about the Appeal No 30 and found that the Order was already pronounced against this Appeal. 4. In view of the above, Applicant most humbly prays the Hon'ble Tribunal to recall its order passed on 24.04.2017 it is further submitted that hearing may kindly be taken up on immediate priority as next date of other related case is on 16.05.2018.” 3. In this Miscellaneous Application, it is submitted that the counsel of the assessee and partner of the firm was unwell and was advised bed rest and therefore could not appear on 12.04.2017, when the case was fixed for hearing. Another application dated 01.05.2018 was filed by the assessee before the Tribunal informing that the appeal was fixed for hearing on 02.04.2018 in respect of ITA No.31/Agr/2016, when it came to know that ITA No.30/Agr/2016 was dismissed vide order dated 24.04.2017 due to non-appearance of the assessee. The assessee made thereafter an application to obtain duplicate copy of the order dated 24.04.2017and thereafter filed the Miscellaneous Application on 22.05.2018. 4. We have heard both the parties and perused the materials available on record. Rule-24 of the ITAT Rules provides that where an appeal is dismissed by the Tribunal, where the appellant does not appear on the date of hearing of the appeal but the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non- appearance, when the appeal was called on for hearing, the Tribunal shall 3 MA No.22/Agr/2019 make an order setting aside the ex parte order and restoring the appeal. Rule-24 of the ITAT Rules is reproduced as under “Where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent : Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal.]” 5. On perusal of the reasons given by the assessee for its non- appearance on the date of hearing of the appeal on 12.04.2017, we are satisfied that there was a reasonable cause for the non-appearance on the part of the assessee in this case. We, therefore, recall the order dated 24.04.2017 in this case and direct the registry to fixed this case in due course. 6. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open court on 30 June, 2025. Sd/- Sd/- [SUNIL KUMAR SINGH] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 30.06.2025. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra "