PANKAJ GUPTA V. INCOME TAX APPELLATE TRIBUNAL , CUTTACK

WP(C)/13461/2024

AI Insights

The case involves Pankaj Gupta, the petitioner, who filed a writ petition against the Income Tax Appellate Tribunal, Cuttack, challenging the dismissal of his application (MA 33/CTK/2023) for rectification of a mistake in a previous order. The Tribunal had scheduled a hearing but the petitioner was not present at the time the Tribunal actually conducted the hearing, leading to a decision without his participation. The petitioner contended that he was not given a proper notice as per the published cause list, which led to his absence during the actual hearing time. The Income Tax Department argued that the notice was clear and the petitioner should have appeared as per the notice. The High Court found that the principles of natural justice were not followed as the petitioner was not given an opportunity to be heard at the correct time.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747144 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 19-06-2024
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: SUMIT LAL
• Keywords: Hearing Notice; Income tax appellate tribunal; Natural Justice; Quash order; Rectification of mistake

Judgement Text

" Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.13461 of 2024 Pankaj Gupta ….. Petitioner Mr. Sumit Lal on behalf of Mr. P.R. Patro, Advocate Vs. Income Tax Appellate Tribunal, Cuttack & Ors. ….. Opposite Parties Mr. S.C. Mohanty, Sr. Standing Counsel, Income Tax Deptt. CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY ORDER 19.06.2024 Order No. 1 This matter is taken up by hybrid mode. 2. Heard Mr. Sumit Lal on behalf of Mr. P.R. Patro, learned counsel appearing for the petitioner and Mr. S.C. Mohanty, learned Senior Standing Counsel appearing for the Income Tax Department. 3. The petitioner has filed this writ petition seeking to quash the order dated 01.12.2023 passed in M.A. No.33/CTK/2023 (arising out of ITA No.66/CTK/2023) under Annexure-11 series, by which the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack has dismissed the said M.A. 4. Mr. Sumit Lal on behalf of Mr. P.R. Patro, learned counsel appearing for the petitioner contended that the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack issued a notice of hearing to the petitioner on 06.11.2023 fixing the date on 01.12.2023 (Fri) at 10.30 AM for hearing MA 33/CTK/2023. But, the cause list for Bench (DB) was published indicating the said case at sl. No.2 for hearing on Page 2 of 3 01.12.2023 (Friday) at 02.30 PM through hybrid mode. It is contended that when the learned counsel for the petitioner appeared at 2.30 PM as per the time fixed in the cause list, he was informed that the hearing of aforesaid MA was done at 10.30 AM and the order was also passed. Therefore, it is contended that the petitioner has not been given opportunity of hearing, for which he has approached this Court by filing this writ petition. 5. Mr. S.C. Mohanty, learned Senior Standing Counsel appearing for the Income Tax Department vehemently contended that once notice of hearing was issued to the petitioner directing him to appear on 01.12.2023 at 10.30 AM, he should have present by that time. Therefore, the disposal of MA 33/CTK/2023 at the time fixed in the notice cannot be faulted with. 6. Considering the contentions raised by learned counsel for the parties and after going through the records, this Court finds that the petitioner-assessee filed MA 33/CTK/2023 seeking rectification of mistake committed in the order dated 16.05.2023 passed by the Tribunal in ITA No.66/CTK/2023 for the assessment year 2017-18. Accordingly, the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack issued a notice of hearing of MA 33/CTK/2023 on 06.11.2023 to the petitioner fixing the date 01.12.2023 (Fri) at 10.30 AM. But the Tribunal, while issuing cause list for Bench (DB), indicated the said MA at sl. No.2 for hearing on 01.12.2023 (Friday) at 02.30 PM through hybrid mode. Therefore, when the petitioner appeared before the Division Bench on 01.12.2023 at 2.30 PM as per the cause list, he was informed that the order has been passed at 10.30 AM as per the notice of hearing. Thereby, the petitioner has not been given opportunity to participate in the process of hearing. 7. Therefore, this Court is of the considered view that principle of natural justice has not been complied with. Consequentially, the Page 3 of 3 order dated 01.12.2023 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack in MA 33/CTK/2023 under Annexure-11 series cannot be sustained in the eye of law. Therefore, the same is liable to be quashed and is hereby quashed. Accordingly, this Court remits the matter to the very same Tribunal to rehear MA 33/CTK/2023 and pass appropriate order by giving opportunity of hearing to the petitioner as early as possible. 8. With the above observation and direction, the writ petition stands disposed of. Alok (DR. B.R. SARANGI) JUDGE (G. SATAPATHY) JUDGE Digitally Signed Signed by: ALOK RANJAN SETHY Designation: A.R-cum-Sr. Secretary Reason: Authentication Location: ORISSA HIGH COURT Date: 20-Jun-2024 11:29:50 Signature Not Verified "