Sri Manoj Dash, Bhubaneswar V. ITO, Ward-2(3), Bhubaneswar

MA 12/CTK/2022

AI Insights

The case involves Sri Manoj Dash, who filed a miscellaneous petition under Section 254(2) of the Income-tax Act, seeking to recall an exparte order issued by the Income Tax Appellate Tribunal. The exparte order was issued due to the assessee's non-compliance with the notice of hearing, which he later claimed was not received due to his severe depression and business loss. The Tribunal, however, dismissed the application as it was filed beyond the permissible time limit.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 300335 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2022
• Appeal Filed By: Assessee
• Order Result: DismissedAllowed
• Bench Allotted: DB
• Next Hearing Date: 15-12-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 31-10-2022
• Laws Referred To: Income-tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KISHORE CHANDRA MOHANTY
• Assessee Lawyers: GAURAV KUMAR ROY CHOUDHURY
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Sri Manoj Dash, Plot No.F/2, Amrita Residency, Jayadev Vihar, Bhubaneswar. PAN/GIR No (Appellant Per Bench By way of this miscellaneous petition u/s.254(2) of the Act, the assessee March, 2022. 2. The contention of the applicant in the petition is that the matter was decided exparte of hearing and requested to recall the or IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER M.A.No.12/CTK/2022 (in ITA No.405 /CTK/2018) Assessment year: 2009-2010 Sri Manoj Dash, Plot No.F/2, Amrita Residency, Jayadev Vihar, Bhubaneswar. Vs. ITO, Ward - Bhubaneswar. PAN/GIR No.AEOPD 6174 N (Appellant) .. ( Respondent Assessee by : Sh. Gaurav Kumar Roy Choudhury, AR Revenue by : Shri Kishore Chandra Mohanty, Sr. Date of Hearing : 16/12 Date of Pronouncement : 16/12 O R D E R By way of this miscellaneous petition u/s.254(2) of the Act, the assessee seeks recall of Tribunal’s exparte The contention of the applicant in the petition is that the matter was exparte-qua-the assessee since assessee did not comply with notice and requested to recall the order for fresh hearing. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER 18) 2010 -2(3), Bhubaneswar. Respondent) Sh. Gaurav Kumar Roy Choudhury, AR Kishore Chandra Mohanty, Sr. DR 12/2022 12/2022 By way of this miscellaneous petition u/s.254(2) of the exparte order dated 21 st The contention of the applicant in the petition is that the matter was the assessee since assessee did not comply with notice der for fresh hearing. M.A.No.12/CTK/2022 (in ITA No.405 /CTK/2018) Assessment year: 2009-2010 Page2 | 3 3. At the time of hearing, ld AR of the assessee reiterated the contentions made in the petition and submitted that the assessee has never received the notice of hearing and, therefore, could not appear before the Tribunal. It was the submission that the assessee was under treatment for severe depression and loss his business. It was the submission that the assessee could know the dismissal of order by the Tribunal only after getting notice dated 8.9.2022 issued by the Income Tax officer. It was his further submission that there were no latches or negligence on the part of the assessee in not appearing before the Tribunal. It was prayed to recall the order of the Tribunal for fresh hearing. 4. In reply, ld Sr DR opposed the petition. 5. We have heard the rival submissions. On perusal of the order dated 21.3.2022 of the Tribunal, it is noticed that the Tribunal has disposed of the appeal exparte qua assessee on merits. As per Section 254(2) of the Income-tax Act, the Tribunal can rectify any mistake apparent from the record in its order at any time within six months from the end of the month in which the order was passed, hence, the assessee had to file the M.A. by the end of September, 2022. However, the assessee has filed M.A. on 1.11.2022, which is beyond the stipulated date. As the M.A. is filed beyond the stipulated date, we dismiss the M.A. as not-maintainable. M.A.No.12/CTK/2022 (in ITA No.405 /CTK/2018) Assessment year: 2009-2010 Page3 | 3 6. In the result, M.A. filed of the assessee is dismissed. Order dictated and pronounced in the open court on 16/12/2022. SD/- SD/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 16/12/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Sri Manoj Dash, Plot No.F/2, Amrita Residency, Jayadev Vihar, Bhubaneswar. 2. The respondent: ITO, Ward -2(3), Bhubaneswar 3. The CIT(A)-2, Bhubaneswar 4. Pr.CIT-2, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//