MAYURBHANJ CENTRAL CO OPERATIVE BANK LIMITED,BARIPADA V. .ITO WARD 1 BARIPADA, PALBANI, BARIPADA

MA 20/CTK/2024

AI Insights

The case involves the Mayurbhanj Central Co-operative Bank Ltd., which filed a miscellaneous petition to recall an ex parte order concerning their appeal for the assessment year 2011-12. The Tribunal had initially dismissed their appeal due to the absence of the assessee's representative at the hearing. However, the assessee later submitted a medical certificate and affidavit indicating that the representative was unable to attend due to a serious health issue. The Tribunal, considering these circumstances, decided to set aside the previous order and restore the appeal for a fresh hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25976 (ITAT-CUTTACK)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: AMBIKA PRASAD MOHANTY
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Mayurbhanj Central Co bank Ltd., At/PO: Baripada. Dist:Mayurbhanj PAN/GIR No.AAAAM 7185 K (Appellant Per Manish Agarwal, AM By way of this miscellaneous petition, the assessee seeks to recall the exparte order of the for the assessment year 2011 2. Shri Ambika Prasad Mohanty, Shri S.C.Mohanty 3. We have considered the rival submissions. the assessee’s appeal for default by order dated IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER M.A.No.20/CTK/2024 (in ITA No.92/CTK/2024) Assessment Year : 2011-12 ayurbhanj Central Co-operative ank Ltd., At/PO: Baripada. Dist:Mayurbhanj Vs. ITO, Ward-1, Baripada AAAAM 7185 K (Appellant) .. ( Respondent Assessee by : Shri Ambika Prasad Mohanty, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 20/12/20 Date of Pronouncement : 20/12/20 O R D E R Per Manish Agarwal, AM By way of this miscellaneous petition, the assessee seeks to recall order of the Tribunal dated 14.10.2024 in ITA No.92/CTK/2024 for the assessment year 2011-12. Ambika Prasad Mohanty, ld AR appeared for the assessee and S.C.Mohanty, Sr. DR appeared for the revenue. We have considered the rival submissions. The Tribunal dismissed the assessee’s appeal for default by order dated 14th October, 2024 P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Respondent) Ambika Prasad Mohanty, CA : Shri S.C.Mohanty, Sr DR 2024 024 By way of this miscellaneous petition, the assessee seeks to recall 14.10.2024 in ITA No.92/CTK/2024 the assessee and The Tribunal dismissed October, 2024. The M.A.No.20/CTK/2024 (in ITA No.92/CTK/2024) Assessment Year : 2011-12 P a g e 2 | 3 Tribunal has observed that the appeal had been repeatedly adjourned at the request of ld AR of the assessee and when the matter was called for hearing on the 14.10.2024, no one appeared from the side of the assessee. In the M.A. it is stated that on the date of hearing, ld AR of the assessee was unable to attend the hearing because of a serious health issue, which required medical attention. To support this, medical certificate from the treating doctor alongwith an affidavit substantiating the health issue is placed on record. Considering the above, we are of the view that the assessee was prevented by sufficient reasons in not appearing before the Tribunal to prosecute the appeal. In the circumstances, it is only just and proper to call back the file and decide the appeal afresh in accordance with law. Accordingly, by virtue of our powers under Rule 24 of the ITAT Rules, we set aside the ex parte order passed by the Tribunal and restore the appeal to its file for being heard afresh. Parties have agreed before us that the appeal can be taken up for hearing on 21st January, 2025. The appeal is accordingly posted for hearing on that. As the date of hearing is declared in the open court, notice of hearing is dispensed with. 4.. In the result, M.A. of the appeal is allowed. Order dictated and pronounced in the open court on 20/12/2024. Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 20/12/2024 M.A.No.20/CTK/2024 (in ITA No.92/CTK/2024) Assessment Year : 2011-12 P a g e 3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Mayurbhanj Central Co- operative bank Ltd., At/PO: Baripada. 2. The respondent; ITO, Ward-1, Baripada 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "