R.K.ELECTRICALS,KOTA V. ITO, WD-2(4), KOTA

MA 1/JPR/2025

AI Insights

The case involves M/s R.K. Electricals, the appellant, who filed a Miscellaneous Application (MA No. 01/JPR/2025) seeking rectification of a previously dismissed appeal (ITA No. 333/JPR/2022) concerning the assessment year 2018-19. The original dismissal occurred due to the non-appearance of the appellant's representative, compounded by the Registry's failure to list a related application for recall (MA No. 47/JPR/2024). The Tribunal acknowledged the procedural error by the Registry and decided to recall the dismissal order, restoring the appeal for re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669076 (ITAT-JAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: MADAN MOHAN SHARMA

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM MA No. 1/JPR/2025 (Arising out of ITA No. 333/JPR/2022) fu/kZkj.k o\"kZ@Assessment Year : 2018-19 M/s R.K. Electricals Near Poultry Farm, New Market, Rawatbhata. Cuke Vs. The ITO, Ward-2(4), Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFFR1068L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Madan Mohan Sharma, Adv. jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 25 /06/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 26/06/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member, This order is to dispose of Miscellaneous Application MA No. 01/JPR/2025 filed by assessee-appellant. 2. The captioned application relates to order dated 08.01.2025, passed by this Appellate Tribunal, whereby ITA No. 333/JPR/2022 filed by the assessee- appellant-applicant was dismissed, and the order dated 4.09.2021, passed by Learned CIT(A), National Faceless Appeal Centre (in short NFAC), Delhi, u/s 250 of the Income Tax Act, 961 (hereinafter referred to as “the Act”), came to be confirmed. 2 MA No. 1/JPR/2025 M/s R.K. Electricals 3. Vide order dated 4.09.2021, Learned CIT(A), NFAC confirmed the intimation order dated 09.12.2019, relating to the assessment year 2018-19 qua the assessee. 4. As per record, on 08.01.2025, none appeared on behalf of the appellant despite wait. Accordingly, arguments were advanced by Ld. DR for the department. On the same day, order was passed dismissing the appeal in ITA No. 333/JPR/2022. Thereafter, on 24.1.2025, MA No. 01/JPR/2025 came to be filed by the assessee-appellant-applicant with prayer for rectification of the order dated 08.01.2025. 5. Arguments heard. File perused. 6. Grievance of the applicant-appellant, as put forth by Learned counsel for the appellant before us is that ITA No. 333/JPR/2022 has been disposed of without providing an opportunity to the applicant-appellant of being heard. In order to buttress his contention, Learned counsel has pointed out that prior to filing of present application, the appellant presented before the Registry an application on 05.12.2024 (MA No.47/JPR/2024), for recalling of order dated 18.10.2022, but said application was never listed for being heard. Therefore, learned counsel has urged that order dated 08.01.2025 may be rectified, and while allowing this application i.e. MA No. 01/JPR/2025, the appeal 3 MA No. 1/JPR/2025 M/s R.K. Electricals may be restored to its original number for fresh hearing, so that his application MA No.47/JP/2024 may be taken up first for hearing. 7. A perusal of record reveals that for the first time, ITA No.333/JP/2022 filed by the assessee was allowed in favour of the assessee-appellant vide order dated 18.10.2022 passed by Mr. Sandeep Gosain, Learned Judicial Member, while presiding over “SMC” Bench. For recalling of said order dated 18.10.2022, the department filed MA No.43/JPR/2023. Vide order dated 22.08.2024, MA No.43/JPR/2023 filed by the department was allowed by Mr. Sandeep Gosain, Learned Judicial Member, thereby restoring ITA No.333/JP/2022 filed by the assessee. On restoration, the appeal came up before the Bench on 22.12.2024 for hearing and decision afresh. Record reveals that from 12.12.2024, said appeal No. 333/JPR2022 was adjourned on 07.01.2025 at the request received from Ld. AR of the assessee- appellant, notwithstanding absence of the appellant or its authorized representative (Ld. AR). 8. As per record even on 07.01.2025, none appeared on behalf of the assessee-appellant, and the appeal was adjourned to 08.01.2025 the reason being IInd set of the appeal meant for Judicial Member was yet to be set in order by the office. 4 MA No. 1/JPR/2025 M/s R.K. Electricals 9. On 08.01.2025, the file was listed and taken up for hearing. Even on the date, none appeared on behalf of the appellant. Ld. DR for the Revenue advanced his arguments. On the same day, the appeal was disposed of. 10. Ld. AR for the assessee-appellant submits that on 08.01.2025, he had sent an e-mail addressed to this Appellate Tribunal seeking adjournment, but the appeal was disposed of, he requested for adjournment because another application filed on 05.12.2024 (MA No. 43/JPR/2023) was still pending. 11. As regards said e-mail stated to have been sent by Learned counsel to the office of this Appellate Tribunal, it may be mentioned here that no such e-mail dated 8.1.2025 was brought to the notice of the Bench. On going through the copy of said e-mail provided on behalf of the applicant, we find that it appears to have been sent to the office of this Appellate Tribunal on 8.1.2025, at about 10.56 A.M. As per record, Court notice was issued to Learned counsel for the applicant on 7.1.2025 at about 16.50 on his email ID, just to inform him that the appeal stood adjourned from 7.1.2025 to 8.1.2025 for being taken up at 10.30 a.m. As per cause list of SMC Bench, this appeal No.333/JPR/2022 was at serial No.1. As already mentioned above, the appeal was adjourned from 12.12.2024 to 07.01.2025 on the request of ld. AR for the assessee-appellant, notwithstanding non appearance on behalf of the appellant before this Bench. In the situation, legally speaking, no Court notice was required to be issued by the 5 MA No. 1/JPR/2025 M/s R.K. Electricals Registry to the assessee-appellant. Rather, it was duty of Ld. AR for the assessee-appellant to appear before this Appellate Tribunal on 07.01.2025 and thereafter on 8.1.2025. However, none appeared on behalf of the assessee- appellant on 07.01.2025 or even on the next day i.e. 08.01.2025 personally or through VC mode. Had the learned counsel appeared on 7.1.2025 and 8.1.2025 personally or through video conferencing mode, he could put forth his submissions, but the fact remains that the learned counsel did not join the proceedings personally or even through VC mode at the numbers depicted in the cause list itself. Had the learned counsel so appeared on 7.1.2025 or 8.1.2025, he could draw attention of the Bench to the fact that already MA No. 47/JPR/2024, stood presented on behalf of the appellant before the Registry against previous order passed on 18.10.2022, challenging the restoration of the appeal by allowing Misc. application of the department. 12. Be that as it may, on going through the record, we find that MA No.47/JPR/2024 was put up before the Bench for the first time on 21.3.2025 alongwith the other Misc. application No.01/JPR/2025. 13. Record reveals that MA No.47/JPR/2025 was presented before the Registry on 5.12.2024. At that time, ITA No.333/JPR/2024 filed by the assessee was still pending. Said appeal came to be disposed of on 8.1.2025. But, the Registry did not list the same before the Bench upto 6.2.2025. Said application 6 MA No. 1/JPR/2025 M/s R.K. Electricals was proposed to be listed before the Bench for the first time on 7.2.2025, but, on that date, no Bench presided over, and as such, the application was adjourned by the Registry to 21.3.2025. In other words, the Registry kept the application with itself from 5.12.2024 to 07.02.2025, and that too without informing the Bench about its presentation before the Registry on 5.12.2024. Had pendency of the application i.e. MA No.47/JPR/2024 been brought to the notice of the Bench, said would have been taken up first for hearing, before deciding the appeal itself. But, when the Registry withheld the application for a long period i.e. from 5.12.2025 onwards, same did not come up before the Bench. It transpires from record that Learned counsel for the appellant visited the Registry on 9.1.2025 and on that very date collected copy of the order dated 8.1.2025 whereby appeal was dismissed on merits. But, even this fact did not awaken the Registry for putting up the application soon after 9.1.2025. Keeping the application pending in the Registry from 5.12.2025 to 6.2.2025, and not listing the same before the Bench during said period, calls for explanation from the Registry. 14. It is well settled that nobody can be allowed to suffer because of fault of the court or its Registry. Had the Registry put up the application MA 47/JP/2024, before the Bench, said application pertaining to previous proceedings before the Appellant Tribunal, and not the appeal itself, would have been taken up first for hearing. 7 MA No. 1/JPR/2025 M/s R.K. Electricals Taking into consideration the inaction on the part of the Registry in not listing MA No.47/JPR/2024, before the Bench on or before 8.1.2025, non appearance on behalf of the appellant before this Bench on 7.1.2025 and 8.1.2025 relegates to the background. 15. To cap it all, when the appellant had already presented on 5.12.2024, MA No.47/JPR/2024 for recalling of previous order, but the Registry did not list MA No.47/JPR/2024 before the Bench, we deem it a fit case, to recall order dated 8.1.2025 whereby ITA No.333/JPR/2022 came to be disposed of. Result 16. As a result, MA No.1/JPR/2025 is disposed of, order dated 8.1.2025 disposing of ITA No.333/JPR/2022 is hereby recalled, and the appeal is restored to its original number. Accordingly, MA No. 47/JPR/2024 presented on 5.12.2024 is adjourned to 04.07.2025 for hearing. Both the parties be informed forthwith. Registry to submit its explanation within 5 days. Order pronounced in the open court on 26/06/2025. Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 26/06/2025 *Santosh 8 MA No. 1/JPR/2025 M/s R.K. Electricals vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- R.K. Electricals, Rawatbhata. 2. izR;FkhZ@ The Respondent- ITO, Ward-2(4), Kota.. 3. vk;dj vk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZ QkbZy@ Guard File MA No. 1/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar "