SHANTI DEVI KUSHWAHA,BHARATPUR V. ACIT,CIRCLE -4(2)(1), FARRUKHABAD

MA 5/AGR/2025

AI Insights

This case involves a miscellaneous application by Smt. Shanti Devi Kushwaha against an exparte order of the Income Tax Appellate Tribunal, Agra Bench, concerning the Assessment Year 2017-18. The application sought to recall the order due to the absence of the authorized representative at the hearing, attributed to the death of the representative's father. The Tribunal considered the circumstances presented and, finding them sufficient and bona fide, allowed the recall of the order and instructed the registry to reschedule the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793355 (ITAT-AGRA)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 26-05-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: RAJIV GOYAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ : AGRA. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER MA No.5/AGR/2025 (in ITA No.33/AGR/2024) (Assessment Year: 2017-18) Smt. Shanti Devi Kushwaha, vs. ACIT, Circle 4(2)(1), C-162, Ranjeet Nagar, Farukhabad. Bharatpur, Rajasthan. (PAN : DPBPK5044H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajiv Goyal, Advocate REVENUE BY : Shri Anil Kumar, Sr. DR Date of Hearing : 22.08.2025 Date of Order : 26.09.2025 O R D E R PER S. RIFAUR RAHMAN, AM : 1. This misc. application is filed by the Applicant/Assessee against the order of the Tribunal in ITA No.33/AGR/2024 dated 28.03.2025 for Assessment Year 2017-18 for recalling the impugned order. 2. The ld. AR for the assessee submitted that the exparte order dated 28.03.2025 was passed without considering the adjournment request submitted on behalf of the assessee and the adjournment was sought due to a genuine and unavoidable circumstances i.e. the unfortunate demise of Printed from counselvise.com 2 MA No.5/AGR/2025 the father of the Authorized Representative which prevented the Authorised Representative from attending the scheduled hearing. He submitted that the assessee was prevented by sufficient and bonafide cause for appearing at the time of hearing, Accordingly, he pleaded that the assessee is not at fault for non-prosecution and prayed that the order may be recalled. Ld. DR of the Revenue did not have any objection to this proposition. 3. Considered the rival submissions and material placed on record. In view of the submissions of the ld. AR of the assessee, we are of the opinion that the assessee was prevented by sufficient cause in attending the hearing of the case and it is a fit case for recalling the order. We order accordingly and direct the registry to fix the appeals in due course. 4. Resultantly, the misc. applications are allowed. Order pronounced in the open court on this 26 day of September, 2025. Sd/- Sd/- (SUNIL KUMAR SINGH) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 26.09.2025 TS Printed from counselvise.com 3 MA No.5/AGR/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "