OM PRAKASH AGARWAL,MATHURA V. ITO., WARD-3(3), MATHURA

MA 27/AGR/2020

AI Insights

The case involves Om Prakash Agarwal, the assessee, who filed a Miscellaneous Application against the Income Tax Appellate Tribunal's order dated 09.10.2019, claiming that certain grounds of his appeal were not adjudicated. The Tribunal's original order had dismissed some of the additional grounds as not pressed and adjudicated others. The assessee contested that Grounds No. 1, 3, 4, and 5 were not considered. The Tribunal reviewed its records and confirmed the adjudication of Grounds No. 1, 3, and 4 but acknowledged the oversight regarding Ground No. 5, which led to the recall of the order for further consideration of this specific ground.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779454 (ITAT-AGRA)
• Duration Of Justice: 5 year(s) 7 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 13-03-2020
• Other Referred Cases: M/s Videocon D2h Ltd (Writ Tax No. 243 of 2016)
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: RAJESH MALHOTRA
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, DB: AGRA (Through Physical / Virtual Hearing) BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER M.A. No.- 27/Agr/2020 Arising Out of ITA No.- 290 /Agr/2017 [Assessment Years: 2007-08] Om Prakash Agarwal, 133, Brijwasi Complex, Mathura. VS Income Tax Officer, Ward 3(3), Mathura. PAN-AAWPA180E Revenue Assessee Assessee by Shri Rajesh Malhotra, CA Revenue by Shri Anil Kumar, Sr. DR Date of Hearing 18.07.2025 Date of Pronouncement 15.10.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This Miscellaneous Application (hereinafter referred to as the ‘M.A’), has been field by the assessee against the Tribunal’s order dated 09.10.2019 in ITA No.- 290/Agr/2017, by stating that the assessee had filed additional grounds of appeal (being Ground nos. 1 Printed from counselvise.com MA No.- 27/Agr/2020 Om Prakash Agawal 2 to 5), out of which Grounds nos. 1, 3, 4 and 5 were not adjudicated by the Tribunal. It is further submitted that it has been wrongly stated by the Tribunal at page no. 5 at para no. 3 of the Tribunal’s order that the assessee had not pressed Ground nos. 1 and 3 of the additional Grounds. According to the assessee, this observation is incorrect as the counsel had pressed all the grounds. 1.1 It is further stated that Ground nos. 4 and 5 of the additional grounds of appeal have not been adjudicated by the Tribunal. 1.2 The assessee in para no. 7 of its M.A. submits as under: “ Since the grounds number 1, 3, 4 and 5 out of additional grounds were not adjudicated by the Hon'ble Bench of ITAT, it is apparent from records as per provisions of sub section (2) of section 254 of the Income Tax Act.” 2. We have heard both the parties and perused the material available on record. On perusal of the order of the Tribunal, it is seen that ground nos. 1, 3, and 4 have been adjudicated in the following paragraphs by the Tribunal in its order: Ground no. Para no. Page No. of the order 1 and 3 3 5 (dismissed as not pressed) 4 4 5 Printed from counselvise.com MA No.- 27/Agr/2020 Om Prakash Agawal 3 2.1 The relevant discussion by the Tribunal is as under: Ground nos. 1 and 3 3. the Counsel for the assessee has not pressed the ground nos. 1 and 3 out of above additional ground. Ground no. 4 “4. The ground no. 4 raised in the additional ground is a question of facts which needs to be decided is a mixed question of facts and law and accordingly we consider it to decided while deciding the appeal on merits in the following paras.” 2.2 Thus, it is seen that ground nos. 1, 3 and 4 of the additional grounds of appeal have been duly adjudicated by the Tribunal. The submission of the assessee that ground nos. 1 and 3 of the appeal was pressed by him is not substantiated by any material and therefore, the same cannot be accepted. Therefore, the contention of the assessee that these grounds have not been adjudicated is not correct and, to that extent, the M.A. of the assessee is not maintainable and is accordingly, dismissed. 2.3. However, it is seen that Ground no. 5 of the additional grounds of appeal filed by the assessee has not been adjudicated in the order dated 09.10.2019 of the Tribunal. The said ground no. 5 of the appeal is reproduced as under: Printed from counselvise.com MA No.- 27/Agr/2020 Om Prakash Agawal 4 “ 5. BECAUSE, the assessment order dated 30/01/2015 passed under section 144 of the Income Tax Act is in complete violation of decision of Hon'ble Allahabad High Court in the case of M/s Videocon D2h Ltd (Writ Tax No. 243 of 2016) wherein it was held that on the date of hearing if assessee did not appear, the Assessing officer had the option to fix another date or pass ex-parte order on the very same day. Any order passed on the next date becomes erroneous. In the present case last date was fixed for hearing on 16/01/2015, whereas assessment order under section 144 of the Act was passed on 30/01/2015 i.e. after 14 days, so the order passed after 14 days becomes erroneous in view of order passed by the Hon'ble Allahabad High Court in the case of M/s Videocon D2h Ltd (Writ Tax No. 243 of 2016).\" 2.4 The non- adjudication of the above ground no. 5 of the appeal amounts to a mistake apparent from record. Therefore, to that extent, we recall the order of the Tribunal and direct the Registry to fix this appeal in due course for adjudication of Ground No. 5 of the additional grounds of appeal filed by the assessee. Therefore, to that extent, the M.A. filed by the asessee is allowed. 3. In the result, M.A. filed by the Assessee is partly allowed. Order pronounced in the open court on 15th October, 2025. Sd/- Sd/- [SUNIL KUMAR SINGH] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 15.10.2025. Pooja Printed from counselvise.com MA No.- 27/Agr/2020 Om Prakash Agawal 5 Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, AGRA, Printed from counselvise.com "