PUSPA DEVI,RUDRAPUR V. ITO, SRINAGAR

MA 3/DDN/2025

AI Insights

The case involves Puspa Devi, the legal representative of M/s. Sajwan Cold Drinks, who filed a Miscellaneous Application (MA) against an ex-parte order dismissing her appeal for the Assessment Year 2017-18. The appeal was initially dismissed due to the absence of representation on the scheduled hearing date, attributed to technical issues and health problems faced by the assessee and her representative. The Tribunal considered the circumstances, including the assessee's health and the technical glitches that prevented proper communication of the hearing notice, and decided to recall the earlier order, granting a new hearing date.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783184 (ITAT-DEHRADUN)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 04-07-2025
• Other Referred Cases: CIT vs. Ansal Housing & Construction Ltd. [2005] 274 ITR 131, J.K. Synthetics Ltd. vs. Collector of Central Excise [1997] 142 CTR (SC)
• Laws Referred To: CIT vs. Ansal Housing & Construction Ltd. [2005] 274 ITR 131, J.K. Synthetics Ltd. vs. Collector of Central Excise [1997] 142 CTR (SC)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH (‘SMC’): DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER MA No.03/DDN/2025 (Arising out of ITA No.236/DDN/2024) ASSESSMENT YEAR 2017-18 Puspa Devi (though legal representative), M/s. Sajwan Cold Drinks, R/o Guptkashi, Rudraprayag, Uttarakhand- 246 439. PAN:AGPZD5011F Vs. Income Tax Officer, Ward-1(4)(4), Srinagar. (Appellant) (Respondent) O R D E R PER MANISH AGARWAL, AM: This Miscellaneous Application (MA, in short) is filed by the assessee against the order passed by the Co-ordinate Bench dated 02.04.2025 in ITA No.236/DDN/2024 for Assessment Year 2017-18. 2. The assessee in the MA filed stated that the appeal of the assessee was dismissed by the Hon’ble Bench in the absence of any representation from the assessee or by her authorized representative on the date of hearing fixed on 14.03.2025. It was stated that the assessee was illiterate women and was having health issues and the notices for hearing were sent to the email-id belonged to assessee’s son Mr. Ashish Sajwan, and due to the bad internet connectivity, he could not able to download the notice and therefore, no communication of hearing could be intimated to the authorized representative. Reliance is placed of the judgment of the Hon’ble Delhi High Court in the case of CIT vs. Ansal Housing Assessee by None Department by Shri A.S. Rana, Sr. DR Date of hearing 08.08.2025 Date of pronouncement 06 .11.2025 Printed from counselvise.com 2 MA No.03/DDN/2025 Puspa Devi vs. ITO & Construction Ltd. [2005] 274 ITR 131 and in the case of J.K. Synthetics Ltd. vs. Collector of Central Excise [1997] 142 CTR (SC). He, thus, prayed that the order passed by the Co-ordinate Bench being ex-parte, therefore, the same be recalled and opportunity of being heard be allowed to the assessee. 3. On the other hand, the Ld. Sr. DR has not objected to the prayer made by the assessee. 4. After considering the submissions made and the facts narrated in the MA filed by the assessee, we find that the assessee is old aged and due to technical glitches could not be able to get the notices of hearing. Under these circumstances, we hereby recalled the order passed by the Co-ordinate Bench in ITA No.236/Del/2024 dated 02.04.2025 and direct the Registry to fix the case for final hearing on 08.12.2025 before the Co-ordinate Bench. No further notice will be issued to bot the parties. 5. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open Court on 06.11.2025. Sd/- Sd/- /- (YOGESH KUMAR U.S.) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:06.11.2025. PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR ITAT, DEHRADUN Printed from counselvise.com "