SARWAR AHUJA,HYDERABAD V. INCOME TAX OFFICER, WARD-6(1), HYDERABAD

MA 54/HYD/2024

AI Insights

The case involves a Miscellaneous Application (M.A.No.54/Hyd./2024) filed by Shri Sarwar Ahuja against the Income Tax Officer, Ward-6(1), Hyderabad, seeking to recall an earlier Tribunal order (ITA.No.493/Hyd./2023) which dismissed his appeal. The Tribunal had dismissed the appeal due to the absence of the assessee during the hearing and claimed non-consideration of the paper book submitted. The Tribunal, however, found no merit in the application for recall as it was filed with a significant delay of 91 days and the reasons provided for the delay were not deemed sufficient. The Tribunal emphasized that it had already decided the original appeal on its merits, despite the absence of the assessee or his counsel.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23092 (ITAT-HYDERABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SRINATH SADANALA
• Assessee Lawyers: MOHD. AFZAL
• Keywords: Reasonable cause; Period of limitation
• Section: 254(2)

Judgement Text

" 1 MA.No.54/Hyd./2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER M.A.No.54/Hyd./2024 Arising out of ITA.No.493/Hyd/2023 - Assessment Year 2018-2019 Shri Sarwar Ahuja, Hyderabad PAN AHKPA9724E vs. The Income Tax Officer, Ward-6(1), Hyderabad. (Applicant) (Respondent) For Assessee : Shri Mohd. Afzal, Advocate For Revenue : Shri Srinath Sadanala, Sr. AR Date of Hearing : 21.02.2025 Date of Pronouncement : 25.02.2025 ORDER PER G.MANJUNATHA, A.M. : By this miscellaneous application the assessee seeks to recall the order of the Tribunal dated 27.02.2024 passed in ITA.No.493/Hyd./2023 u/sec.254(2) of the Income Tax Act, 1961 [in short “the Act”] wherein the Tribunal has dismissed the appeal filed of the assessee 2 MA.No.54/Hyd./2024 2. At the outset, the present M.A. has been filed by the assessee with a delay of 91 days During the course of hearing, it was the submission contention of the Learned Counsel for the Assessee that the Tribunal has not considered the paper book filed before it and thereby, there is an apparent mistake in the order of the Tribunal dated 15.02.2024 which needs to recall u/sec.254(2) of the Act in the interest of justice. 3. The Learned DR, on the other hand, heavily relied on the order of the Tribunal dated 15.02.2024 passed in it’s appeal in ITA.No.493/Hyd./2023 and submitted that though the assessee did not appear during the course of hearing of the appeal, the Tribunal has passed the order on merits by considering the relevant material available on record. He, therefore, submitted that that there is no apparent mistake or error in the order of the Tribunal which warrants the interference of the Tribunal to recall it’s order by exercising it’s powers u/sec.254(2) of the Act. He further submitted that the present M.A. has been filed with a delay of 91 days and that the Tribunal has no power to condone 3 MA.No.54/Hyd./2024 the delay in miscellaneous applications. As such, on this ground alone, the M.A. filed by the assessee is not maintainable and liable to be dismissed in limine. 4. We have heard the rival submissions of both the parties, perused the order of the Tribunal dated 27.02.2024 in ITA.No.493/Hyd./2023 and the material placed on record. We find that prima facie there is no case for the assessee seeks to recall of the order of the Tribunal dated 27.02.2024 as the Tribunal has passed the order on merits even in absence of him. Coming back to the present miscellaneous application filed by the assessee at the very outset there is a delay of 91 days and consequently, as not maintainable being barred by limitation as provided u/s 254(2) of the Act. We find that the appeal of the assessee has been disposed of on merits and it falls under the provisions of Rule 24 of ITAT Rules, 1963 and as per Rule 24 of the said Rules in a case where an appeal of the assessee has been disposed of ex- parte on merits and subsequently, an assessee explains the reasons for not appearing before the Tribunal on the due date of hearing to the satisfaction of the Tribunal, the Tribunal may 4 MA.No.54/Hyd./2024 recall the order. In the present case, the assessee has not been able to explain the reasons for delay of 91 days in filing the miscellaneous application. Further although the assessee claims that the Counsel for the Assessee who handled the case of the assessee before the Tribunal was not informed about the order passed by the Tribunal to the assessee, but, in our considered view the said reasons given by the assessee in it’s petition and affidavit does not come under ‘sufficient cause’ and, therefore, we are of the considered view that the assessee could not satisfactorily explain the reasons for not appearing when the appeal was heard. We find that the M.A. filed by the assessee is beyond the period of limitation provided under the Act and the Tribunal has no power to recall such M.As. Accordingly, in the facts and circumstances, as discussed above, we are of the considered opinion that the assessee has failed to explain a reasonable cause, much less a sufficient cause, for the delay in filing the present Miscellaneous Application and hence we decline to condone the delay 91 days in filing the present Miscellaneous Application. Consequently, the Miscellaneous Application of the assessee is held to be barred by limitation and liable to be dismissed. We order accordingly. 5 MA.No.54/Hyd./2024 5. In the result, Miscellaneous Application filed by the assessee is dismissed being barred by limitation. Order pronounced in the open Court on 25.02.2025 Sd/- Sd/- [VIJAY PAL RAO] [G. MANJUNATHA] VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad, Dated 25th February, 2025 VBP Copy to 1. Shri Sarwar Ahuja, C/o. S. Chaturvedi & Associaties, 305-Deep Shikha Rajendra Place, New Delhi – 110 008. 2. The Income Tax officer, Ward-6(1), IT Towers, AC Guards, Masab Tank, Hyderabad – 500 004. 3. The Pr. CIT, Hyderabad. 4. The DR ITAT “A” Bench, Hyderabad. 5. Guard File. //By Order// //True Copy// Sr. Private Secretary, ITAT, Hyderabad Benches, Hyderabad. "