RAJ KUMAR NEBHANI HUF,BILASPUR V. ITO WARD 1(2) BILASPUR, BILASPUR

MA 27/RPR/2024

AI Insights

The case involves Raj Kumar Nebhani HUF, who filed an application to recall an ex-parte order due to the non-attendance of his counsel, Shri V.K. Khatri, during the hearing on 07.03.2024. The non-attendance was attributed to health issues following an angioplasty. The application was supported by medical certificates and an affidavit. The Senior Departmental Representative did not object to the recall of the order. Consequently, the Tribunal found the reason for non-attendance justifiable and allowed the recall of the order.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 35764 (ITAT-RAIPUR)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 25-09-2024
• Laws Referred To: Income Tax Appellate Tribunal Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: G.S. AGRAWAL

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी रवीश सूद, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER M.A. No.27/RPR/2024 [Arising out of ITA No.40/RPR/2024] Ǔनधा[रण वष[ / Assessment Year : 2017-18 Raj Kumar Nebhani HUF Vyapar Vihar, Bilaspur-495 001 (C.G.) PAN: AAGHR4188A ……….. आवेदक/Applicant बनाम / V/s. The Income Tax Officer, Ward-1(2), Bilaspur (C.G.) ….…Ĥ×यथȸ / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 18.10.2024 घोषणा कȧ तारȣख / Date of Pronouncement : 21.10.2024 2 Raj Kumar Nebhani HUF Vs. ITO, Ward-1(2), Bilaspur MA No.27/RPR/2024 आदेश / ORDER PER RAVISH SOOD, JM The assessee has filed an application (revised) under Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 which reads as under: “Sub: Updated MA application — Prayed to recall order U/R 24 — non attendance 1. In the above matter it is respectfully submitted that an application was filed before the hon'ble bench on 25.09.24 arising out of the order passed by the hon'ble bench in ITA no. 40 RPR 2024 on 13.03.24. That the above MA is fixed before the hon'ble bench for 18.10.2024. That the above MA filed is required to be updated for the reason that — prayer was required to be made to recall the order for following reasons, it mistakenly incorporated grounds for condonation of delay. Therefore, this application for updation kindly be considered. i. That Shri V.K. Khatri, Chartered Accountant (Bilaspur) who is representing my above appeal could not attend the hearing on 07.03.2024 for the reason that he underwent angioplasty in Dec 2023 and after that he was having issues related to health. In first week of March 2024, he became unwell and uncomfortable. Accordingly, he visited the hospital at Chennai for further checkup on 13.03.2024. Copy of Doctor's prescription and other records enclosed, due to which the above appeal could not be attended by him, resulting Ex- parte order. It is therefore prayed: 1. That this updated application kindly be considered. 2. Because of the health reason proceedings could not be attended on 07.03.2024 and the order has been passed Ex- parte. 3. Prayed that above order kindly be recalled U/R 24 of ITAT Rules, 1963 in the interest of justice. 2. Affidavit in support of this application is enclosed.” 3 Raj Kumar Nebhani HUF Vs. ITO, Ward-1(2), Bilaspur MA No.27/RPR/2024 2. After perusing the application filed by the assessee applicant, I find that the assessee’s counsel, viz. Shri V.K Khatri, Chartered Accountant could not participate in the proceedings before the Tribunal on 07.03.2024, i.e. the date when the matter was fixed for hearing, for the reason that he had undergone angioplasty in December, 2023 and, thereafter, remained engrossed with medical checkup at Apollo Hospital, Chennai where the aforesaid procedure was done. The assessee applicant has filed an “affidavit” dated 23.09.2024 alongwith copies of the medical certificates/discharge summary of his counsel. 3. Dr. Priyanka Patel, Ld. Sr. Departmental Representative (for short ‘DR’) on being confronted with the aforesaid factual position did not object to the application filed by the assessee applicant. 4. Considering the aforesaid factual position, I am of the view that as there was a justifiable reason for the assessee’s counsel for not putting up an appearance on 07.03.2024, i.e. the date when the appeal was fixed for hearing, therefore, the same had led to the disposal of the same vide an ex-parte order. Accordingly, I am of the view that the order passed by the Tribunal in ITA No.40/RPR/2024, dated 13.03.2024 as per Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 merits to be recalled. Thus, the application filed by the assessee 4 Raj Kumar Nebhani HUF Vs. ITO, Ward-1(2), Bilaspur MA No.27/RPR/2024 applicant under Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 is allowed. 5. The registry is directed to fix the matter for hearing on 13.11.2024. As the date of hearing is pronounced in open court, therefore, the issuance of a separate notice intimating the fixation of the hearing of the appeal is being dispensed with. 6. In the result, the application filed by the assessee applicant under Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 is allowed in terms of the aforesaid observations. Order pronounced in open court on 21st day of October, 2024. Sd/- (रवीश सूद /RAVISH SOOD) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर/ RAIPUR ; Ǒदनांक / Dated : 21st October, 2024 **#SB, Sr. PS. आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The CIT(Appeals)-1, Raipur (C.G.) 4. The Pr. CIT-1, Raipur (C.G) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, रायपुर बɅच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 6. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy// Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur. "