M/S MAA TRAVELS,BANGALORE V. ACIT(OSD) WARD-1(1), KOLKATA

MA 84/KOL/2025

AI Insights

The case involves M/s. Maa Travels, which filed a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, against an earlier order of the Tribunal dismissing their appeal due to non-appearance. The assessee argued that the non-appearance was due to a clerical error in noting the hearing date, leading to their absence on the actual date of hearing. The Tribunal considered the circumstances and the provisions of Rule 24, which allows for setting aside an ex-parte order if sufficient cause is shown, and decided to recall the earlier order and restore the appeal for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777575 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2015
• Appeal Filed On: 09-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

" M.A. 84/KOL/2025 (in ITA No.751/KOL/2024) (A.Y. 2015-16) M/s. Maa Travels 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) M.A. No. 84/KOL/2025 (in I.T.A. No. 751/KOL/2024) Assessment Year: 2015-2016 M/s. Maa Travels,…………………………..........Applicant No. 399/A, 1st Stage, 3rd Phase, West of Chord Road, Manjunath Nagar, Bangalore-560010, Karnataka [PAN: AATFM2475Q] -Vs.- Assistant Commissioner of Income Tax (OSD),……………………………………………………Respondent Ward-1(1), Kolkata Appearances by: Shri V. Narendra Sharma, Advocate, appeared on behalf of the assessee Shri Susanta Saha, Sr. D.R., Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: September 19, 2025 Date of pronouncing the order: September 30, 2025 O R D E R This Miscellaneous Application at the instance of assessee under section 254(2) of the Income Tax Act, 1961 is directed against the order of this Tribunal in ITA No. 751/KOL/2024 dated 10th December, 2024. Printed from counselvise.com M.A. 84/KOL/2025 (in ITA No.751/KOL/2024) (A.Y. 2015-16) M/s. Maa Travels 2 2. The Petition filed by the Partner of the assessee dated 2nd June, 2025 in the Miscellaneous Application reads as under:- (1) The Petitioner/Appellant begs to submit the following Miscellaneous Application under the provisions of section 254 [2] of the Income-Tax Act, 1961 for the kind consideration and gracious favorable order of the Hon’ble Bench as under: (2) Being aggrieved by the order of assessment passed under section 143 [3] of the Act for the Assessment Year 2015-16 dated 21/12/2017, the Petitioner / Appellant had instituted an appeal before the learned Commissioner of Income Tax [Appeals]-1, Kolkata. (3) Thereafter, the appeal filed by the Petitioner / Appellant was migrated to National Faceless Appeal Center, Delhi, and the said appeal was numbered as ITA No. CIT[A], Kolkata-1/10726/2017-18. (4) The learned Commissioner of Income-Tax [Appeals], NFAC, heard the matter and disposed off the appeal by dismissing the appeal filed by the Petitioner / Appellant vide appellate order dated 10/01/2024 wherein the finding of the learned assessing officer was confirmed in the impugned appellate order passed. (5) Being aggrieved by the order passed by the learned Commissioner of Income-Tax [Appeals], NFAC, Delhi, the Petitioner / Appellant instituted an appeal before this Hon’ble Income-Tax Appellate Tribunal, Kolkata Benches, Kolkata. The appeal preferred by the Petitioner / Appellant was numbered as ITA No.751/KOL/2024 and the said appeal preferred by the Petitioner / Appellant was allotted for hearing before the Hon’ble SMC Bench, Kolkata. (6) In this regard it is submitted that the Petitioner / Appellant is having its office of Business at Bengaluru, engaged the Printed from counselvise.com M.A. 84/KOL/2025 (in ITA No.751/KOL/2024) (A.Y. 2015-16) M/s. Maa Travels 3 professional services of Sri. V. Srinivasan and V. Narendra Sharma, Advocates Bengaluru for preparation and filing of appeal and representation of the matter before this Hon’ble Tribunal. (7) It is submitted that the notice of hearing was received by the Petitioner / Appellant from this Hon’ble Tribunal, as regard to the posting of hearing of the appeal before this Hon’ble SMC Bench, posting the matter on 21/08/2024. (8) It is submitted that on the said date of posting of hearing i.e. 21/08/2024, Sri. V. Narendra Sharma, Advocate, made an appearance through Video Conference facility made available by this Hon’ble Tribunal and made a request for adjournment before this Hon’ble Tribunal. (9) On the first posting of the matter i.e. 21/08/2024, this Hon’ble Tribunal considering the request made by the authorized representative Sri. V. Narendra Sharma, Advocate was pleased to grant adjournment and the authorized representative heard the next date of hearing which was adjourned, as 25/11/2024 [i.e. Twenty Fifth day of November, Two Thousand Twenty-Four] and made a note in their dairy. However, this Hon’ble Tribunal had granted adjournment by posting the matter to 21/11/2024 [i.e. Twenty First day of November, Two Thousand Twenty- Four]. (10) It is submitted that since the authorized representative of the Petitioner / Appellant is from Bengaluru, they did not check the cause list regularly and going by the noting made in their dairy which was inadvertently noted as 25/11/2024 they checked the cause list for the said week on Friday in the official web-site of the Hon’ble Kolkata Tribunal cause list and noticed that the matter of the Petitioner / Appellant was not posted for hearing on 25/11/2024. (11) Thereafter, the authorized representative on that date i.e. 25/11/202 after the bench raised, enquired from the registry of non-posting of the matter and to his shock it was informed by the registry that the said matter of the Petitioner / Appellant was posted for hearing on 21 /11 /2024 and not on 25/11/2024 and the Hon’ble Bench, has taken the matter as heard. (12) Due to this miscommunication and due to inadvertence in making note of the next date of hearing by the authorized Printed from counselvise.com M.A. 84/KOL/2025 (in ITA No.751/KOL/2024) (A.Y. 2015-16) M/s. Maa Travels 4 representative, on the date of posting of hearing i.e. 21/11/2024, could not appear on the assigned date of hearing i.e. 21/11/2024 and make a representation of the matter of the Petitioner / Appellant, posted before this Hon’ble Tribunal. (13) It is submitted that the Hon’ble bench heard the appeal filed by the Petitioner I Appellant and passed an order in- limine. Copy of the said order dated 16/11/2017 passed by the Hon’ble SMC Bench, Kolkata in ITA No. 751/KOL/2024 is enclosed herewith and marked as ANNEXURE - 1. (14) It is submitted that the non-appearance before this Hon’ble SMC Bench on the allotted date of hearing i.e. on 21/11/2024 was not intentional and it was beyond the control of the Petitioner / Appellant and it is humbly prayed that no adverse inference be drawn by this Hon’ble Bench. (15) The order of the Tribunal dated 10/12/2024 was downloaded from the official website of the Hon’ble ITAT. Wherefore, this Miscellaneous Application is filed within the time prescribed as per the provisions of section 254 [2] of the Act i.e. within 6 months from the end of the month in which the order was passed by this Hon’ble Tribunal, which may kindly be considered by this Hon’ble Tribunal. (16) Wherefore, it is humbly prayed that, this Hon’ble SMC Bench may kindly recall the order passed in-limine, dated 10/12/2024 dismissing the appeal filed by the Petitioner / Appellant and once again hear the matter a fresh by recalling the matter considering the facts and circumstances, for the advancement of substantial cause of justice. (17) In the event if this Miscellaneous application is not allowed and the matter is not recalled by this Hon’ble Tribunal, the Petitioner I Appellant would be put to great hardship and irreparable injury and on the other hand no hardship or injury would be caused to the Respondent if this Miscellaneous application is recalled. (18) It is once again humbly prayed before the Hon’ble ‘SMC’ Bench to kindly recall the order passed in-limine, dated Printed from counselvise.com M.A. 84/KOL/2025 (in ITA No.751/KOL/2024) (A.Y. 2015-16) M/s. Maa Travels 5 10.12.2024 dismissing the appeal preferred by the Petitioner/Appellant in the interest of justice and equity. 3. The grievance of the ld. Counsel for the assessee is that the appeal was dismissed on account of non-furnishing of relevant evidences. The prayer of the assessee is that the impugned order may be recalled and opportunity may be granted to the assessee for arguing the case on merit. 4. On the other hand, ld. D.R. opposed the request made by the ld. Counsel for the assessee. 5. I have heard the rival contentions and perused the relevant record placed before me. After going the through the series of events, prima facie, I find merit in the contention of the ld. Counsel for the assessee. Considering the provisions of Rule 24, which provides for the hearing of appeal ex-parte for default by the appellant but as per the proviso to Rule 24 of the ITAT Rules, when the Tribunal has ex-parte disposed of the appeal on merits and thereafter the appellant appears, the Tribunal shall set aside the ex-parte order and restore the appeal if sufficient cause is shown. I am of the view that the assessee’s case falls under the proviso to Rule 24 of the ITAT Rules as the assessee was prevented from sufficient cause for not appearing on the date of hearing and I, therefore, recall the impugned order and direct the registry to fix the appeal for hearing on 19th November, 2025 at its original number and inform both the parties. Printed from counselvise.com M.A. 84/KOL/2025 (in ITA No.751/KOL/2024) (A.Y. 2015-16) M/s. Maa Travels 6 6. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open Court on 30th September, 2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 30th day of September, 2025 Copies to :(1) M/s. Maa Travels, No. 399/A, 1st Stage, 3rd Phase, West of Chord Road, Manjunath Nagar, Bangalore-560010, Karnataka (2) Assistant Commissioner of Income Tax (OSD), Ward-1(1), Kolkata (3) Commissioner of Income Tax (Appeals); National Faceless Appeal Centre (NFAC), Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. Printed from counselvise.com "