RAJENDRA JAIN, RAJNANDGAON,RAJNANDGAON V. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJANANDGAON

MA 26/RPR/2024

AI Insights

The case revolves around a Miscellaneous Application filed by Rajendra Jain under the proviso to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, seeking the recall of an appeal previously disposed of by the Tribunal. The original appeal (ITA No. 57/RPR/2024) was decided without the presence of the assessee or his counsel, leading to the filing of the current application. The assessee, through an affidavit, explained that the hearing date was communicated to his instructing counsel but was not passed on to the arguing counsel, resulting in no representation. The Senior Departmental Representative opposed the recall, arguing that it would amount to a review of the order, which is not permissible. However, the Tribunal found merit in the assessee's explanation and allowed the recall to provide a fair chance of representation.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 298992 (ITAT-RAIPUR)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 20-08-2024
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: YOGESH SETHIA

Judgement Text

"आयकर अपीलीय अिधकरण, रायपुर Ûयायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR Įी रǒवश सूद, Ûयाियक सदèय एवं Įी अǽण खोड़ǒपया, लेखा सदèय क े सम¢ । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.26/RPR/2024 (Arising out of ITA No.57/RPR/2024) (Assessment Year: 2017-18) आदेश / O R D E R Per Arun Khodpia, AM: The captioned Application is filed by the assessee under proviso to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, seeking recall of the appeal disposed of by the order of tribunal in assessee’s case in ITA No. 57/RPR/2024 dated 20.03.2024. 2. The brief facts, contents, and prayer of the assessee in the aforesaid application are extracted as under: Rajendra Jain, C/o C and F Ultratech Cement, Nandai Chowk, Near Annapurna Poha Mill, Rajnandgaon-491441, C.G. V s Income Tax Officer, Ward-1, Rajnandgaon PAN: AFWPJ7397C (अपीलाथȸ/Appellant) . . (Ĥ×यथȸ / Respondent) िनधा[ǐरती कȧ ओर से /Assessee by : Shri Yogesh Sethia, CA राजèव कȧ ओर से /Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख/ Date of Hearing : 18.10.2024 घोषणा कȧ तारȣख/Date of Pronouncement : 29.11.2024 2 MA No. 26/RPR/2024 Rajendra Jain vs ITO, Ward-1, Rajnandgaon 3 MA No. 26/RPR/2024 Rajendra Jain vs ITO, Ward-1, Rajnandgaon 3. Briefly stated, the appeal of the assessee in ITA No. 57/RPR/2024 has been disposed of by the Coordinate Bench of Income Tax Appellate Tribunal (ITAT), Raipur, considering the merits of the issue therein, on 20.03.2024, while the same was not represent on behalf of the assessee. Therefore, the assessee preferred recourse available under proviso to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963. 4. As required under the proviso to rule 24 of the ITAT, Rules, to advance the explanation towards sufficient cause for non-appearance when the appeal was called on for hearing, Ld. AR of the assessee have furnished an affidavit duly signed by the assessee, extracted as under: 4 MA No. 26/RPR/2024 Rajendra Jain vs ITO, Ward-1, Rajnandgaon 5 MA No. 26/RPR/2024 Rajendra Jain vs ITO, Ward-1, Rajnandgaon 5. Considering the aforesaid reason stated by the assessee on oath under affidavit that the date of hearing was informed by him to instructing counsel, but such information could not be transmitted to the arguing counsel, thus, the matter left un-represented. It is also submitted that the assessee has substantial material to clarify and support the contentions on merits, leading thereby fair chances of substantial relief, therefore the matter may recall for adjudication on merits, in the interest of justice. 6 MA No. 26/RPR/2024 Rajendra Jain vs ITO, Ward-1, Rajnandgaon 6. Per Contra, Ld. Sr. DR, representing the department submitting that the matter has been duly discussed on merits and decided by the tribunal, therefore, recalling of ITAT’s order would be tantamount to review of the order, which is not permissible under the law, therefore, the request of the assessee is liable to be rejected. 7. We have considered the rival contentions and after a thoughtful consideration to the reasons for non-prosecutions as stated in the aforesaid request of the assessee, in the interest of justice, to afford a fair chance of representation to the assessee, we deem it fit recall the matter in terms of provisions of proviso to Rule 24 of the ITAT Rules. Accordingly, the registry is directed to restore the appeal in ITA 57/RPR/2024 and fix for hearing in regular course, under notice to concerned parties. 8. In result, MA 26/RPR/2024 of the assessee, stands allowed, in terms of our aforesaid observations. Order pronounced in the open court on 29/11/2024. Sd/- (RAVISH SOOD) Sd/- (ARUN KHODPIA) Ɋाियक सद˟ / JUDICIAL MEMBER लेखा सद˟ / ACCOUNTANT MEMBER रायपुर/Raipur; िदनांक Dated 29/11/2024 Vaibhav Shrivastav 7 MA No. 26/RPR/2024 Rajendra Jain vs ITO, Ward-1, Rajnandgaon आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अिधकरण, रायपुर/ITAT, Raipur 1. अपीलाथŎ / The Appellant- Rajendra Jain 2. ŮȑथŎ / The Respondent- ITO, Ward-1, Rajnandgaon 3. आयकर आयुƅ(अपील) / The CIT(A), 4. The Pr. CIT, Raipur (C.G.) 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, रायपुर/ DR, ITAT, Raipur 6. गाडŊ फाईल / Guard file. // स×याǒपत Ĥित True copy // "