JAINARAYAN H. JAISWAL, NAGPUR V. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALURU

MA 4/NAG/2022

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Jainarayan H. Jaiswal, against an order passed by the Income Tax Appellate Tribunal, Nagpur. The application sought the recall of the Tribunal's earlier order dated 26.04.2022, concerning the assessment year 2018-19, on the grounds that one of the grounds of appeal (ground no.1) had not been adjudicated. The Tribunal acknowledged the oversight and allowed the application, scheduling a new hearing to address the un-adjudicated ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136695 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-07-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 23-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RASHMI MATHUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.04/NAG/2022 (Arising out of ITA No.141/NAG/2021) िनधाᭅरण वषᭅ / Assessment Year : 2018-19 Jainarayan H. Jaiswal, Bazargaon Road, Near Ram Mandir, Amravati Road, Nagpur- 440023. PAN : AEEPJ3733K Vs. DCIT, CPC, Bengaluru Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking recall of the order passed by this Tribunal in ITA No.141/NAG/2021 for the assessment year 2018-19 dated 26.04.2022 on the ground that the ground of appeal no.1 raised by the assessee stands remain un-adjudicated. 2. We heard the rival submissions and perused the averments made by the assessee in the present Miscellaneous Petition. We find that the ground of appeal no.1 raised by the assessee had not been adjudicated by the Tribunal. We find merit in the averments Assessee by : Shri Mahavir Atal Revenue by : Smt. Rashmi Mathur Date of hearing : 21.07.2023 Date of pronouncement : 31.07.2023 M.A. No.04/NAG/2022 2 made by the assessee in the Miscellaneous Petition on verification of the impugned order. Accordingly, the appeal is recalled for limited purpose of adjudication of ground of appeal no.1. Thus, the Registry is directed to post the appeal for hearing on 21.09.2023. 3. In the result, the Miscellaneous Application filed by the assessee stands allowed. Order pronounced on this 31 st day of July, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 31 st July, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर / DR, ITAT, Nagpur. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.