KAMAL JAIN,ROORKEE V. DCIT, CIRCLE HARIDWAR , HARIDWAR

MA 308/DEL/2019

AI Insights

This case involves a Miscellaneous Application filed by Shri Kamal Jain against an order of dismissal for non-prosecution by the Income Tax Appellate Tribunal, Dehradun Bench. The original appeal was dismissed due to the absence of the assessee at the hearing. The assessee's counsel submitted an affidavit explaining that the absence was due to a car breakdown en route to the hearing. The Tribunal, considering the circumstances and the lack of objection from the Senior Departmental Representative, decided to recall the previous order and set a new date for the hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783580 (ITAT-DEHRADUN)
• Duration Of Justice: 6 year(s) 6 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 11-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL SINGH
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER MA No.308/Del/2019 (Arising out of ITA No.909/Del/2018) ASSESSMENT YEAR 2013-14 Shri Kamal Jain, C/o Hemant Arora & Co. LLP, 30, Civil Lines, Roorkee, Uttarakhand. PAN: ACIPJ7541D Vs. DCIT, Circle Haridwar. (Appellant) (Respondent) O R D E R PER MANISH AGARWAL, AM: This Miscellaneous Application is filed by the assessee against the order passed by the Co-ordinate Bench in ITA No. 909/Del/2018 for Assessment Year 2013-14 dated 12.10.2018 wherein the Co-ordinate Bench has dismissed the appeal of the assessee for non-prosecution. 2. From the perusal of the order of Co-ordinate Bench, it is seen that in para no.3 of the order, the Bench has granted the liberty to the assessee for recalling of the order if the assessee would satisfactorily demonstrate the reasons for non- prosecution. 3. Before us, the Counsel for the assessee Sh. Hemant Kumar Arora filed his affidavit wherein it is stated that the due to the circumstances beyond his control Assessee by None Department by Shri Amar Pal Singh, JCIT-DR Date of hearing 08.08.2025 Date of pronouncement 06.11.2025 Printed from counselvise.com 2 MA No.308/Del/2019 Kamal Jain vs. DCIT he could not be able to attend the hearing before the bench. It is stated in the affidavit that he has left Roorkee to appear before the Co-ordinate Bench on 21.08.2018 but his car broke down in midway and when he reached to the Bench, the appeal was already decided ex-parte. It is therefore, prayed to recall the order so passed. 4. On the other hand, the Sr. DR raised no objection to the request of the assessee. 5. Heard both the parties. From the perusal of the order of Co-ordinate Bench, we find that the Bench has not decided the appeal of the assessee on merits and a liberty was granted to assessee that in case the assessee has satisfactorily explained the reasons for not attending the hearing, the same can be recalled. As observed above, the AR of the assessee has filed an affidavit before us, explaining the circumstances under which he was not able to attend the hearing, therefore, we find that the assessee has been able to explain the default with sufficient and reasonable cause. Accordingly, the MA of the assessee is allowed and order passed by the coordinate bench dt.12.10.2018 is hereby recalled. Registry is directed to fix the case of the assessee on 08.12.2025 before the coordinate bench. No further notice would be issued to any of the party. 6. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open Court on 06.11.2025. Sd Sd/- /- (YOGESH KUMAR U.S.) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 06.11.2025. PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Printed from counselvise.com 3 MA No.308/Del/2019 Kamal Jain vs. DCIT 5. DR ASSISTANT REGISTRAR ITAT, DEHRADUN Printed from counselvise.com "