T.Senthil, Erode V. ITO Ward 2(5), Erode

MA 168/CHNY/2019

AI Insights

The case involves Mr. T. Senthil, the appellant, who filed a Miscellaneous Application against the order of the Income Tax Appellate Tribunal in ITA No.1631/Chny/2018. The original appeal was dismissed due to unrectified defects concerning the short payment of Tribunal fees. The appellant, through his counsel, argued that the defects had been rectified and necessary evidence of the payment of the difference in the appeal filing fee was submitted. The Senior Departmental Representative opposed the petition, arguing that no prima facie mistake was made in the original order. The Tribunal, referencing Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, and supported by a decision from the Hon'ble Delhi High Court, found no limitation prescribed for recalling an ex parte order and decided to recall the original order, allowing the appeal to be heard again.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130031 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 8 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 23-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 03-07-2019
• Other Referred Cases: Cement Corporation of India Ltd. v. ACIT in WP(C) No.1486/2023 dated 06.02.2023
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963, Section 254(2) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Miscellaneous Application No.168/Chny/2019 (in ITA No.1631/Chny/2018) िनधा रण वष /Assessment Year: 2012-13 Mr.T.Senthil, No.91, Palanipuram, 4 th Street, Bhavani Taluk, Erode-638 301. v. The Income Tax Officer, Ward-2(5), Erode. [PAN: BVVPS 9045 N] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr.B.Parthasarathy, Adv. यथ क ओर से /Respondent by : Mr.P.Sajit Kumar, JCIT सुनवाई क तारीख/Date of Hearing : 24.03.2023 घोषणा क तारीख /Date of Pronouncement : 24.03.2023 आदेश / O R D E R PER MANJUNATHA.G, ACCOUNTANT MEMBER: The appellant has filed present Miscellaneous Application against the order of the Tribunal in ITA No.1631/Chny/2018 dated 11.10.2018 and relevant assessment year 2012-13. 2. The appellant has narrated the facts of its case and mistakes stated to be apparent on record from the order of the Tribunal dated 11.10.2018 in ITA No.1631/Chny/2018. आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी वी. दुगा राव, माननीय ाियक सद एवं ी मंजूनाथा.जी, माननीय लेखा सद के सम BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER MA No.168/Chny/2019 (in ITA No.1631/Chny/2018) :: 2 :: 3. We have heard both the parties and considered relevant contents of Miscellaneous Application filed by the appellant and we find that the Tribunal has disposed off appeal filed by the assessee vide their order dated 11.10.2018 and dismissed appeal for not rectifying the defects noticed by the Registry in respect of short payment of Tribunal fees. The Ld.Counsel for the assessee submitted that the assessee has rectified the defects and filed necessary evidences for payment of difference amount of appeal filing fee. Therefore, the order of the Tribunal may be recalled to give an opportunity of hearing to the appellant. The ld.Sr.DR strongly opposing the petition filed by the appellant and submitted that the appellant has failed to make out a case of prima facie mistake in the order of the Tribunal which may be considered for recalling the order. We find that as per Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, no limitation is prescribed for recalling ex parte order as is prescribed u/s.254(2) of the Act, and this legal principle is supported by the decision of the Hon’ble Delhi High Court in the case of Cement Corporation of India Ltd. v. ACIT in WP(C) No.1486/2023 dated 06.02.2023. Since, the Tribunal has disposed off appeal filed by the assessee ex parte for not rectifying the defects noticed by the Registry, we are of the considered view that the order of the Tribunal MA No.168/Chny/2019 (in ITA No.1631/Chny/2018) :: 3 :: in ITA No.1631/Chny/2018 dated 11.10.2018 needs to be recalled. Thus, we recall the order of the Tribunal and direct the registry to list the appeal for hearing in due course and intimate both the parties. 4. In the result, the Miscellaneous Application filed by the appellant is treated as allowed. Order pronounced on the 24 th day of March, 2023, in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) याियक सद य/JUDICIAL MEMBER Sd/- (मंजूनाथा.जी) (MANJUNATHA.G) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 24 th March, 2023. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु /CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु (अपील)/CIT(A) 6. गाड! फाईल/GF