Geetarani Mohanty, Kenojhar V. ACIT, Circle-2(1), Cuttack

MA 18/CTK/2022

AI Insights

The case involves M/s. Geetarani Mohanty, who filed miscellaneous applications under section 254(2) of the Income Tax Act, seeking to recall the Tribunal's ex-parte orders. The applications were based on the grounds that the assessee was not given an opportunity to be heard on the scheduled date, 26.9.2022, which was a procedural error. The Tribunal considered the submissions and acknowledged the oversight, deciding to recall the orders and schedule a new hearing.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 300229 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-12-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 14-11-2022
• Other Referred Cases: Ashok Agarwal in ITA No.2/CTK/2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER (in Assessment M/s. Geetarani Mohanty, Station Road, Barbil, Keonjhar. PAN/GIR No (Appellant Per Bench By way of these the Act, the of the Tribunal in ITA N assessment year passed exparte 2. At the time of hearing that the an opportunity was not given on26.9.2022, when on IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER M.A.Nos.18 to 20/CTK/2022 (in ITA Nos.287, 297 & 435/CTK/20 Assessment years: 2010-11,2008-09 & 2013 M/s. Geetarani Mohanty, Station Road, Barbil, Keonjhar. Vs. ACIT, Circle PAN/GIR No.AADFG 1692 D (Appellant) .. ( Respondent Assessee by : Shri P.C.Sethi, Revenue by : Shri S.C.Mohanty, Sr Date of Hearing : 30/12 Date of Pronouncement : 30/12 O R D E R By way of these miscellaneous application the Act, the assessee seeks to recall the order dated bunal in ITA Nos.297, 287 & 435/CTK/2016 assessment years 2008-09, 2010-11 and 2013 passed exparte. At the time of hearing, ld AR of the assessee submitted that the an opportunity was not given on26.9.2022, when on Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER /CTK/2022 /CTK/2019) 09 & 2013-14 ACIT, Circle-2(1), Cuttack Respondent) Shri P.C.Sethi, AR , Sr DR 12/2022 12/2022 miscellaneous applications u/s.254(2) of ks to recall the order dated 26.9.2022 os.297, 287 & 435/CTK/2016 for the 11 and 2013-14, which was , ld AR of the assessee submitted that the an opportunity was not given on26.9.2022, when on M.A.Nos.18 to 20/CTK/2022 (in ITA Nos.287, 297 & 435/CTK/2019) Assessment years: 2010-11,2008-09 & 2013-14 Page2 | 3 similar ground another case has been adjourned by the Tribunal in the case of Ashok Agarwal in ITA No.2/CTK/2020 at the request of the adjournment application. Hence, he prayed that the order of the Tribunal may be recalled for fresh hearing. 5. We have considered the rival submissions. It is a fact that the ld AR of the assessee has not been heard while disposing the appeals exparte. A reading of section 254(2) of the Act along with Rule 24 of the ITAT rules would make it clear that the Tribunal can recall an appeal order under two situations. Firstly, if there is a mistake apparent on the face of record as per section 254(2) and secondly, if the appeal order is passed ex–parte, the Tribunal can recall it under rule 24 of the ITAT rules if it is satisfied that the non–compliance of the assessee was for sufficient cause. As the assesee has not been heard, we consider it appropriate to recall the order dated 26.9.2022 of the Tribunal and direct the Registry to fix the appeals for hearing on 12.1.2023. As the date is announced in the open court, the notice of hearing is dispensed with. 6. In the result, M.As filed by the assessee are allowed. Order dictated and pronounced in the open court on 30/12/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 30/12/2022 B.K.Parida, SPS (OS) M.A.Nos.18 to 20/CTK/2022 (in ITA Nos.287, 297 & 435/CTK/2019) Assessment years: 2010-11,2008-09 & 2013-14 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Assessee : M/s. Geetarani Mohanty, Station Road, Barbil, Keonjhar 2. The revenue: ACIT, Circle-2(1), Cuttack Cuttack 3. The CIT(A) 4. Pr.CIT-1, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//