SARNATH FINANCE LTD.,BAREILLY V. INCOME TAX OFFICER-2(2), BAREILLY

MA 30/LKW/2025

AI Insights

The case involves M/s Sarnath Finance Ltd., which filed Miscellaneous Applications (M.A. No.29 & 30/Lkw/2025) seeking the recall of ex-parte orders that dismissed their appeals (I.T.A. No.39 & 40/Lkw/2025) due to non-prosecution. The appeals were initially dismissed because the assessee's counsel was absent, attributed to a family bereavement and an adjournment request that was not noted by the Bench. The Tribunal, after considering the explanations provided and the absence of objections from the Departmental Representative, decided to recall the orders and restore the appeals for a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772112 (ITAT-LUCKNOW)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAJESH SRIVASTAVA

Judgement Text

"M.A. No.29 & 30/Lkw/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M.A.No.29 & 30/Lkw/2025 (in I.T.A. No.39 & 40/Lkw/2025) Assessment Year:2017-18 M/s Sarnath Finance Ltd. 35-I/1A, Rampur Garden, Bareilly. PAN:AADCS1820N Vs. Income Tax Officer-2(2), Bareilly. (Applicant) (Respondent) O R D E R (A) These Miscellaneous Applications (“MA\" for short) vide M.A.No.29 & 30/Lkw/2025 pertain to appeal filed by the assessee vide I.T.A. No.39 & 40/Lkw/2025. The aforesaid appeals vide I.T.A. No.39 & 40/Lkw/2025, filed by the assessee, were disposed of vide order dated 16/05/2025 of Income Tax Appellate Tribunal, Lucknow. The aforesaid appeals were dismissed ex- parte qua the assessee, on ground of non-prosecution. In these Misc. Applications; the assessee has requested for recall of the aforesaid orders each dated 16/05/2025; and for restoration of the appeals. (B) Through the aforesaid Misc. Applications the assessee has explained the reasons for absence of counsel on the date of hearing of the appeals on account of which the appeals were heard and disposed of ex-parte. The reasons for the absence of counsel on the date of hearing are duly Applicant by Shri Abhinav Mehrotra, Advocate Respondent by Shri Prajesh Srivastava, Sr. D.R. Printed from counselvise.com M.A. No.29 & 30/Lkw/2025 Assessment Year:2017-18 2 explained in the Misc. Applications. Learned Counsel for the assessee submitted at the time of hearing, that an application was moved by the assessee for adjournment; on 07/05/2025 when the appeals were listed for hearing, which however, was not brought to the notice of the Bench. He further submitted that the adjournment was requested because of bereavement in the family of the local counsel at Lucknow. The learned Departmental Representative did not raise any objection if the orders of the Income Tax Appellate Tribunal are recalled and appeals are restored for de novo hearing in regular course. (C) Both sides have been heard. Materials on records have been perused. After perusing the record and the explanation submitted by the assessee in his Misc. Applications and being convinced with the explanations furnished by the assessee, the order passed by the Tribunal each dated 16/05/2025 is recalled and the Registry is directed to fix these appeals for de novo hearing in regular course on 9th September, 2025; and to issue notice of hearing to the concerned parties. (D) In the result, both the Misc. Applications of the assessee are allowed. (Order pronounced in the open court on 26/08/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 26/08/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T. Printed from counselvise.com "