M/S SHRI KAILA DEVI ICE & COLD STORAGE,AGRA V. I.T.O.-4(4), AGRA

MA 10/AGR/2022

AI Insights

The case revolves around a miscellaneous application filed by M/s Shri Kaila Devi Ice & Cold Storage against an ex parte order dismissing their appeal for non-prosecution. The Tribunal had initially dismissed the appeal due to the absence of the appellant's counsel, who had unfortunately passed away. The assessee argued that this unforeseen circumstance prevented their appearance and requested the recall of the order to allow the appeal to be heard on its merits. The Tribunal, acknowledging the sufficient cause for non-appearance, recalled the ex parte order and scheduled a new hearing for the main appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779476 (ITAT-AGRA)
• Duration Of Justice: 3 year(s) 7 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 17-02-2022
• Other Referred Cases: Multiplan India
• Laws Referred To: Income Tax Act, 1961, Income Tax Appellate Tribunal Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: RAJESH MALHOTRA

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 M.A. No.- 10/Agr/2022 Arising Out of ITA No.- 181/AGR/2016 [Assessment Year: 2011-12] M/s Shri Kaila Devi Ice & Cold Storage, 19-0, Adesh Nagar, Sheetla Road, Khandari, Agra. VS Income Tax Officer, Ward 4(4), Aaykar Bhawan, Sanjay Place, Agra. PAN:AAZFS2787H Assessee Revenue Assessee by Shri Rajesh Malhotra, CA Revenue by Shri Anil Kumar, Sr. DR Date of Hearing 18.07.2025 Date of Pronouncement 15.10.2025 ORDER PER BRAJESH KUMAR SINGH, AM, By virtue of this Miscellaneous Application (MA), the assessee seeks to recall the ex parte order passed by this tribunal in ITA No. 181/AGR/2016 dated 01.07.2021 for the Asst Year 2011-12. Printed from counselvise.com MA- 10/AGr/2022 M/s Shri Kaila Devi Ice & Cold Storage 2 2. In the MA, the Ld. Counsel for the assessee stated that “4. In this connection it is most respectfully submitted that the counsel of the Assessee Shri R.C. Tomar unfortunately demised and this was the reason for non appearance before you're the Honble Bench on scheduled date. This fact has been mentioned in the impugned order itself on page number 2 at first para.” 3. In this regard the relevant extract of the MA filed by the assessee in para nos. 1 to 4 are reproduced as under: “ 1. The Applicant prefers this Application under section 254(2) of the Income Tax Act, 1961( the 'Act') read with Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 (the 'Rules') against the order dated 01/07/2021 passed by Hon'ble Income Tax Appellate Tribunal, Agra Bench, Agra in IT Appeal Number 181/Agra/2016 for Assessment Year 2011-2012. A copy of the order dated 01/07/2021 is enclosed herewith, marked as Annexure I hereto. 2. By the said order dated 01/07/2021, received on 01/10/2021 the appeal of the Applicant has been dismissed for non prosecution for the reason that nobody appeared on behalf of the Appellant and no adjournment application was even filed therefore it was presumed that assessee (Applicant) was not interested to prosecute the appeal. 3. The Applicant here in and the Appellant in ITA Number 181/Agra/2016 most respectfully submits that the Hon'ble Tribunal was not justified in concluding that the Appellant was not interested to prosecute the Appeal and thereby dismissing the Appeal in limine. Appellant (Applicant) is very keen to get the Appeal disposed off on merits. Non appearance on the date of hearing got occasioned for the circumstances submitted below for the kind consideration of the Hon'ble Bench. 4. In this connection it is most respectfully submitted that the counsel of the Assessee Shri R.C. Tomar unfortunately demised and this was the reason for non appearance before you're the Honble Bench on scheduled Printed from counselvise.com MA- 10/AGr/2022 M/s Shri Kaila Devi Ice & Cold Storage 3 date. This fact has been mentioned in the impugned order itself on page number 2 at first para.” 4. We find that the appellant (the assessee) failed to appear on the date of hearing on this appeal on 30.06.2021 and the original appellate order dated 01.07.2021 was passed by this tribunal ex parte by applying the decision of Multiplan India without deciding the issue on merits. We are satisfied that the assessee was prevented by sufficient cause for its non-appearance on 30.06.2021. Hence the order is recalled in terms of Rule 24 of the Income Tax Tribunal Rules and the Registry is directed to fix the main appeal for hearing in due course, after issuing notices to both the parties. 5. In the result, the miscellaneous application of the assessee is allowed. Order pronounced in the open court on 15th October, 2025. Sd/- Sd/- [SUNIL KUMAR SINGH] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 15.10.2025. Pooja Copy forwarded to: 1. Assessee Printed from counselvise.com MA- 10/AGr/2022 M/s Shri Kaila Devi Ice & Cold Storage 4 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "