SMT. IQBAL KAUR KATARIA, MOGA V. INCOME TAX OFFICER, WARD-1, , MOGA

MA 40/ASR/2019

AI Insights

The case revolves around a miscellaneous application filed by Smt. Iqbal Kaur Kataria against the order of the ITAT Amritsar Bench which had dismissed her appeal due to non-appearance and non-curing of defects. The Tribunal initially dismissed the appeal citing the absence of the appellant's counsel and failure to rectify the defects in the appeal documentation. However, upon reviewing the circumstances, including the submission of an adjournment letter by the appellant's counsel and the rectification of defects, the Tribunal found that the appellant was denied a reasonable opportunity to present her case. Consequently, the Tribunal decided to recall the earlier order and restore the appeal for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115181 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 10 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 16-10-2019
• Other Referred Cases: CIT Vs. Multiplan India Ltd
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER ANDSH. ANIKESH BANERJEE, JUDICIAL MEMBER M.A. No. 40/Asr/2019 (In I.T.A.No. 686/Asr/2017) Assessment Year: 2010-11 Smt. Iqbal Kaur Kataria, Dashmesh Nagar, Disco Wali Gali, Moga. [PAN: AACPK1045M] (Appellant) Vs. ITO- Ward- 1, Moga. (Respendent) Appellant by None Respondent by Smt. Ratinder Kaur, Sr. DR Date of Hearing 28.08.2023 Date of Pronouncement 13.09.2023 ORDER Per Anikesh Banerjee, JM: The instant Miscellaneous Application (in brevity the MA)of the assessee was filed against the order of ITAT Amritsar Bench bearing ITA No.686/Asr/2017 for A.Y. 2010-11,order passed on 26.03.2019. The assessee has taken the following plea related to the order of ITAT Amritsar Bench which are extracted as below: M.A. No. 40/Asr/2019 (In I.T.A.No. 686/Asr/2017) 2 “The appellant request for recalling the order ITA No. 686/ASR/2017 in favour of Smt. Iqbal Kaur Kataria having PAN: ACCPK-1045M. The above said appeal is fixed for 07.03.2019, the Appellant's counsel has duly applied for adjournment vide letter dated 02.03.2019 posted through registered post at Post Office, Ferozepur on 05.03.2019 (Copy of adjournment letter along with registry is here enclosed). It is also submitted that the appellant has duly removed the defects in appeal vide letter dated 07.08.2018 and provided a reasonable cause for delay in filing the appeal which is duly condoned by your goodself (Copy of letter for rectification of defects is here enclosed). Please in the interest of natural justice, you are requested to allow and restore the appeal. Please consider it and allow the appeal to be heard on merits.” 2. Considering the order of the ITAT Amritsar Bench, the relevant para 3& 4 of the Tribunal order is inserted as below: “3. It was also observed by the bench that the appeal is defective, and Memo of defect dated 26/10/2017 was duly sent and communicated to the Assessee, however till date the M.A. No. 40/Asr/2019 (In I.T.A.No. 686/Asr/2017) 3 assessee failed to cure the defects. At the time of hearing 07.03.2019, no one was present on behalf of the assessee, and neither any adjournment application was filed in this case.' From the records, it is observed that the due notice for the date of hearing for 07.03.2019 was issued which was sent through RPAD and even then, nobody has appeared. From the above, it is observed that assessee is not interested in prosecution of its appeal. Therefore, considering the facts and keeping in mind the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963, as was considered in the case of 'CIT Vs. Multiplan India Ltd', reported in 38 ITD 320(Del.), for non- prosecution and non-curing of defects, we treat this appeal as un-admitted, Accordingly, the appeal is dismissed for want of prosecution as well as for non-curing of defects. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-appearance and non- curing the defects etc. and if the Bench is so satisfied about the reasons, etc., it can recall the above order. 4. In the result, the appeal of the assessee is dismissed as un- admitted, being defective and, in any case, for want of prosecution.” M.A. No. 40/Asr/2019 (In I.T.A.No. 686/Asr/2017) 4 2.1 We consider the submission of the ld.AR. None was present on behalf of the assessee. The adjournment petition was filed by the assessee but there is absence of proper reason. We proceed to dispose of the Miscellaneous Application on ex parte qua for assessee, after hearing the ld. DR. 3. The ld. DR had not made any objection against the submission of the assessee. 4. We heard the rival submission and considered the documents available in the record. The assessee has a valid reason that the case was fixed before the ITAT Amritsar Bench on 07.03.2019 and adjournment letter was delivered by the postal authority on 05.03.2019. Further the defect appeal was duly removed but during the proceeding, the bench members were unable to found the assessee’s the document related rectification of the defect and rejected the appeal as un-admitted being defective. We find that the reasonable opportunity of the assessee was denied and the appeal was unheard before the Bench. 4.1 In view of the above, our order dated 26.03.2019 is recalled. The appeal is ordered to be restored to its original no. in situ. For restricted grounds, it shall now, M.A. No. 40/Asr/2019 (In I.T.A.No. 686/Asr/2017) 5 come up for hearing on 7 th November, 2023. The Registry is also directed to issue the notice of both the parties for further hearing proceeding. 5. In the result, the miscellaneous application of the assessee bearing M.A. No. 40/Asr/2019 is allowed. Order pronounced in the open court on 13.09.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order