Rajendra Babulal Malu,HUF, Kolhapur V. Income-tax Officer, Ward - 2, Ichalkaranji

MA 23/PUN/2023

AI Insights

The case involves two Miscellaneous Applications (MA Nos. 22 & 23/PUN/2023) filed by Archana Rajendra Malu and Rajendra Babulal Malu (HUF) against the Income Tax Officer, Ichalkaranji, concerning the assessment year 2015-16. The applications sought to recall an ex-parte order passed by the Tribunal due to the assessees' previous inability to attend the hearing, attributed to the appointment of a new counsel. The Tribunal initially confirmed the orders of the CIT(A) based on similar previous cases and the investigation report from the Income Tax, Kolkata. However, upon reconsideration and in light of the principles of natural justice, the Tribunal decided to recall the ex-parte order and restore the appeals for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133029 (ITAT-PUNE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-06-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 05-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HARI KRISHAN
• Section: 22

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER धिधिि आिेदन सं. / MA No.22/PUN/2023 (Arising out of ITA No.1867/PUN/2018) धनिधारण िर्ा / Assessment Year : 2015-16 Archana Rajendra Malu, 237, Manish Trading Company, Azad Road Jaysingpur, Dist.-Kolhapur – 416101 PAN : ABEPM4622K .......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 4, Ichalkaranji ......प्रत्यर्थी / Respondent धिधिि आिेदन सं. / MA No.23/PUN/2023 (Arising out of ITA No.1868/PUN/2018) धनिधारण िर्ा / Assessment Year : 2015-16 Rajendra Babulal Malu (HUF), 237, Manish Trading Company, Azad Road Jaysingpur, Dist.-Kolhapur – 416101 PAN : AACHR7709H .......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 2, Ichalkaranji ......प्रत्यर्थी / Respondent Assessee by : Shri Hari Krishan Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 02-06-2023 घोषणा की तारीख / Date of Pronouncement : 07-06-2023 2 MA Nos. 22 & 23/PUN/2023, A.Y. 2015-16 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By these two Miscellaneous Applications the different assessees seeks to recall ex-parte order dated 05-01-2023 passed by this Tribunal in ITA Nos. 1867 & 1868/PUN/2018 for assessment year 2015-16. 2. The ld. AR submits that both the assessees filed letter dated 05-12- 2022 seeking adjournment on account of appointment of new counsel in view of no objection withdrawing power of attorney of his previous Authorized Representative i.e. Mr. Neelkanth Khandelwal. He argued that the reason explained by the assessees in seeking adjournment with a genuine reason, but however, taking into submissions of ld. DR, the Tribunal held the issue raised in both the appeals against the assessee. He submits that the issue requires examination of evidences on record and no opportunity of such examination given to the assessees to assist this Tribunal in hearing. He prayed to recall the ex-parte order and fix both the appeals for hearing at any time as the assessees undertakes to prosecute their appeals without fail and without seeking adjournment. The ld. DR objected to the arguments of ld. AR and drew our attention to docket entries as mentioned by the Tribunal in its order. Further, he vehemently argued that the issue is covered against the assessees as this Tribunal passing orders holding basing on the investigation report of the Investigation Wing or Income Tax, Kolkata. The issue raised in theses appeals also are similar to those appeals where the Tribunal confirmed the orders of Revenue authorities in denying examination u/s. 10(38) of the Act. He vehemently argued not to give any opportunity to the assessee as it is no purpose will serve in the interest of justice. 3 MA Nos. 22 & 23/PUN/2023, A.Y. 2015-16 3. On perusal of the impugned order, we note that the assessee sought adjournment by letter dated 05-12-2022 by annexing the boarding pass of previous Authorized Representative by name Mr. Neelkanth Khandelwal stating that he wants to appoint a new Authorized Representative to prosecute their appeals, but however, having gone through the docket order and also issue raised in these appeals, we proceeded to confirm the order of CIT(A) in view of similar orders on identical issues, but however, no opportunity of the assessee were there on the said hearing. Since, the ld. AR undertaken the assessees are ready to prosecute these appeals without seeking adjournment, we find force in the arguments of ld. AR, the principles of natural justice demand that no one should be condemned unheard, therefore, taking into consideration the facts and circumstances of the case, submissions of ld. AR and ld. DR and in interest of justice, we deem it proper to recall the order dated 05-01-2023 passed in ITA Nos. 1867 & 1868/PUN/2018 and restore the same to the file. 3. The Registry is directed to list both the appeals for hearing on 20-06- 2023 before the regular Bench. Since, the date of hearing has been informed to both the sides in the open Court, issuing of separate notices are dispensed with. 4. In the result, both the Miscellaneous Applications filed by assessees are allowed. Order pronounced in the open court on 07 th June, 2023. Sd/- Sd/- (G.D. Padmahshali) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 07 th June, 2023. रवि 4 MA Nos. 22 & 23/PUN/2023, A.Y. 2015-16 आदेश की प्रतततलतप अग्रेतषत / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-2, Kolhapur 4. The Pr. CIT-2, Kolhapur 5. तवभागीय प्रतततनति, आयकर अपीलीय अतिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यातपत प्रतत// True Copy// आदेशानुसार / BY ORDER, िररष्ठ विजी सविि / Sr. Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune