KUMAR SUMAN SINGH,PATNA V. DCIT, CENTRAL CIRCLE-2, PATNA

MA 8/PAT/2025

AI Insights

The case involves Kumar Suman Singh, the appellant, who filed miscellaneous applications against a consolidated order passed by the Income Tax Appellate Tribunal, Patna. The original appeals (I.T.A. Nos.212 to 216/Pat/2023) were decided ex parte due to the non-appearance of the assessee or his counsel. The appellant's counsel had requested an adjournment to engage a senior lawyer, which was not acknowledged by the Tribunal, leading to an ex parte decision. The Tribunal dismissed the applications for recall of the order, citing the absence of any evidence or representation from the appellant on the scheduled hearing dates.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37421 (ITAT-PATNA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Sanjay Awasthi, Accountant Member M.A. Nos.4 to 8/Pat/2025 (Arising out of I.T.A. Nos.212 to 216/Pat/2023) Assessment Years: 1998-99 & 2001-02 to 2004-05 Kumar Suman Singh ………………………………………..…..........……….Appellant F-62, P.C. Colony, Kankarbagh, Patna, Bihar – 800020. [PAN: AIHPS1976L] vs. ACIT, Central Circle-2, Patna...............................………........……...…..…..Respondent Appearances by: Shri Anup Kumar, Advocate, appeared on behalf of the appellant. Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : March 07, 2025 Date of pronouncing the order : March 11, 2025 ORDER Per Sonjoy Sarma, Judicial Member: The present miscellaneous applications filed by the assessee pertaining to five cases arising from a consolidated order passed by the Tribunal in I.T.A. Nos.212 to 216/Pat/2023 dated 09.01.25 which was heard ex parte against the assessee. 2. The contention of the assessee is that on the date of hearing, the engaged counsel, Shri Rakesh Kumar appeared and requested for an adjournment to engage a senior lawyer from outside Patna but the Tribunal proceeded to decide the appeal and passed an ex parte order against the assessee. The assessee has, therefore, prayed for recalling of the order dated 09.01.25 for a fresh hearing on the merits of the case. 3. On the other hand, the ld. DR opposed the recalling request arguing that on the scheduled date of hearing, no one appeared on the behalf of the assessee. He further argued that the case had been listed M.A. Nos.4 to 8/Pat/2025 Kumar Suman Singh 2 for hearing on multiple occasions and despite of issuance of consecutive notices, the assessee failed to appear and accordingly in the absence of the assessee or his counsel, the Tribunal proceeded rightly to decide the matter on merits after hearing the ld. DR and considering the materials available on record. 4. We, after considering the submissions of both the parties and reviewing the Tribunal’s order dated 09.01.25, find that it is evident that multiple hearing notices were issued to the assessee, however, the assessee or his counsel failed to appear on scheduled date of hearing before the Tribunal. That on the date of hearing, no adjournment request or representation was filed before the Tribunal. Accordingly, the Tribunal adjudicated the cases on merits based on the available records and with the assistance of the ld. DR. Furthermore, we find that in the instant miscellaneous applications, the assessee has not submitted any documentary evidence to establish that his counsel was indeed present on the scheduled date of hearing or that of any adjournment request was sought. In the given circumstances, the Tribunal finds no justifiable reason to recall its earlier order dated 09.01.25. Accordingly, all the miscellaneous applications filed by the assessee are dismissed and the order dated 09.01.25 stands sustained. 5. In the result, all the present miscellaneous applications filed by the assessee are dismissed. Kolkata, the 11th March, 2025. Sd/- Sd/- [Sanjay Awasthi] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 11.03.2025. RS M.A. Nos.4 to 8/Pat/2025 Kumar Suman Singh 3 Copy of the order forwarded to: 1. Kumar Suman Singh 2. ACIT, Central Circle-2, Patna 3.CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches "