Gyanendra Kumar Routray, Cuttack V. ITO, Ward-2(1), Cuttack

MA 15/CTK/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3905 (ITAT-CUTTACK)
• Duration Of Justice: 4 year(s) 11 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 22-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.15/CTK/2017 (Arising out of IT A No.34/CTK/2015) (नििाारण वषा / AY. :2010-2011) Gyanendra Kumar Routray, Prativa Niwas, Arunodaya Nagar, Link Road, Cuttack Vs ITO, Ward-2(1), Cuttack PAN No. : AGHPR 4933 N (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri P.R.Mohanty, AR िाजस्व की ओर से /Revenue by : Shri J.K.Lenka, Sr. DR स ु नवाई की तािीख / Date of Hearing : 17/06/2022 घोषणा की तािीख/Date of Pronouncement : 17/06/2022 आदेश / O R D E R Per Arun Khodpia, AM: This miscellaneous application is filed by the assessee against the order of the Tribunal in ITA No.34/CTK/2015, dated 07.03.2017. 2. It was submitted by the ld. AR that the appeal of the assessee has been dismissed on merits but without hearing the assessee. It was submitted that adjournment letter has been filed. It was submitted that the appeal is relates to SMC case, therefore, it was the prayer that the appeal of the assessee may be recalled and decided on merits. 3. In reply, ld. DR vehemently opposed to recall and submitted that no mistake is apparent from the order of the Tribunal. 4. We have considered rival submissions. MA No.15/CTK/2017 2 5. A perusal of the order of the Tribunal the ld. AR of the assessee has filed an adjournment letter on the ground that he was not well. It is noticed that the adjournment application was rejected because the doctor certificate was not filed. Admittedly, as per Rule 24 of the ITAT Rules, 1963, appeal filed by the assessee should be dismissed after hearing the assessee. This is not a case of chronic non-compliance. This being so, we accept the reasonable cause extended by the assessee. Thus, the appeal of the assessee stands recalled and the issue is restored to its original position subject to levy of cost of Rs.1000/- (Rupees One Thousand Only) payable under the head “Others” and production challan thereof be submitted to the Registry of the Tribunal. The appeal is posted for hearing on 18.08.2022. No notice to the parties is required separately to be issue as the date has been pronounced in the open court. 6. In the result, miscellaneous application filed by the assessee is allowed. Order pronounced and dictated in the open court on 17/06/2022. Sd/- (GEORGE MATHAN) Sd/- (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 17/06/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीलाथी / The Appellant- Gyanendra Kumar Routray, Prativa Niwas,Arunodaya Nagar, Link Road, Cuttack 2. प्रत्यथी / The Respondent- ITO, Ward-2(1), Cuttack 3. आयकि आय ु क्त(अऩील) / The CIT(A), MA No.15/CTK/2017 3 आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//