NIRMAL SINGH,KASHIPUR V. COMMISSIONER OF INCOME TAX APPEALS, NATIONAL FACELESS APPEAL CENTRE

MA 6/DDN/2024

AI Insights

The case involves Nirmal Singh, the appellant, who filed a Miscellaneous Application concerning the dismissal of his appeal by the Income Tax Appellate Tribunal, Dehradun Bench. The original appeal was dismissed due to the Assessee's failure to attend or respond to notices regarding the hearing date. The Assessee, represented by Sh. Soumya Bumb, CA, argued that he was unaware of the hearing dates until receiving the dismissal order. The Departmental Representative, Sh. A. S. Rana, Sr. DR, opposed the restoration of the appeal. The Tribunal, acknowledging the procedural oversight and the importance of substantial justice, decided to restore the appeal, allowing the Assessee another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782116 (ITAT-DEHRADUN)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 25-12-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA

Judgement Text

"1 M.A No. 06/DDN/2024 Nirmal Singh Vs. CIT(A) IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘DEHRADUN’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M. A NO. 06/DDN/2024 (A.Y 2017-18) (in ITA No.36/DDN/2021) Nirmal Singh Village Kanchnal GaziKashipur, US Nagar PAN-CPNS4944F (APPELLANT) vs Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (RESPONDENT)) Applicant by Sh. Soumya Bumb, CA Respondent by Sh. A. S. Rana, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The above mentioned Miscellaneous Application is filed in respect of the order dated 11/06/2024 passed by the Tribunal in ITA No. 36/DDN/2021 for Assessment Year 2017-18. 2. The Ld. Counsel for the Assessee submitted that, after filing the Appeal in ITA No. 36/DDN/2021, the Assessee has not received any notice from the Tribunal regarding date of hearing. Assessee came to know only when the Assessee received order of dismissal dated 11/06/2024. Therefore, Ld. Counsel sought for restoring the Appeal by allowing the present Miscellaneous Application. Date of Hearing 08.08.2025 Date of Pronouncement 28.10.2025 Printed from counselvise.com 2 M.A No. 06/DDN/2024 Nirmal Singh Vs. CIT(A) 3. Per contra, the Ld. Departmental Representative relying on the order of the Tribunal sought for dismissal of the Miscellaneous Application filed by the Assessee. 4. We have heard both the parties and perused the material available on record. It is found that after filing the Appeal the Assessee has not bothered either to rectify the defects or to appeal before the Tribunal. Therefore, the Co-ordinate Bench of the Tribunal dismissed Appeal of the Assessee. The said approach of the Assessee/ AR in filing the Appeal and not making follow up is highly unpleasant and unprofessional. However, considering the fact that the Appeal has been dismissed for default, with an intention to render to substantial justice, we deem it fit to provide an opportunity to the Assessee to prosecute his Appeal. Accordingly, the order dated 11/06/2024 is hereby by recalled and the Appeal is restored to its original number. The registry is directed to fix the Appeal for hearing in due course and it is expected from the Assessee /Assessee’s Representative to remove the defects at the earliest. 5. In the result, the Miscellaneous Application filed by the Assessee is allowed. Order pronounced in the open court on 28/10/2025. Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28/10/2025 R.N, Sr. PS Printed from counselvise.com 3 M.A No. 06/DDN/2024 Nirmal Singh Vs. CIT(A) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "