SHIVA CEMENT LIMITED,ROURKELA V. ASSISTANT COMMISSIONER OF INCOME TAX, SECOND FLOOR, AAYAKAR BHAWAN, AINTHAPALI

MA 23/CTK/2024

AI Insights

The case involves two separate miscellaneous applications filed by Shiva Cement Limited and Shivom Minerals Limited against the orders of the Income Tax Appellate Tribunal, Cuttack, which had previously set aside their appeals to the CIT(A) without hearing them. The assessees demonstrated reasonable cause for their non-appearance at the original hearing dates. Invoking Rule 24 of the ITAT Rules, 1963, they requested the recall of the Tribunal's orders. The Tribunal granted the applications, recalling the orders and restoring the appeals to be heard afresh on a later date.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38972 (ITAT-CUTTACK)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Laws Referred To: ITAT Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: NITESH JOSHI; NIKHIL JANGID
• Keywords: Reasonable cause

Judgement Text

" आयकर आयकर आयकर आयकर अपीलीय अपीलीय अपीलीय अपीलीय अिधकरण अिधकरण अिधकरण अिधकरण, कटक कटक कटक कटक \u0001यायपीठ \u0001यायपीठ \u0001यायपीठ \u0001यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Miscellaneous Application Nos.22 & 23/CTK/2024 (Arising out of ITA Nos.388 & 392/CTK/2024) (िनधा\u0005रण िनधा\u0005रण िनधा\u0005रण िनधा\u0005रण वष\u0005 वष\u0005 वष\u0005 वष\u0005 / Assessment Year : 2009-2010 & 2010-2011) Shiva Cement Limited, P-25, Civil Township, Rourkela Vs ACIT, Central Circle, Ainthapali, Sambalpur PAN No. : AACCS 4497 A AND Miscellaneous Application No.24/CTK/2024 (Arising out of ITA No.393/CTK/2024) (िनधा\u0005रण िनधा\u0005रण िनधा\u0005रण िनधा\u0005रण वष\u0005 वष\u0005 वष\u0005 वष\u0005 / Assessment Year : 2009-2010) Shivom Minerals Limited, P-25, Civil Township, Rourkela Vs ACIT, Central Circle, Ainthapali, Sambalpur PAN No. : AAFCS 3152 F (अपीलाथ\u000f अपीलाथ\u000f अपीलाथ\u000f अपीलाथ\u000f /Appellant) .. (\u0010\u0011यथ\u000f \u0010\u0011यथ\u000f \u0010\u0011यथ\u000f \u0010\u0011यथ\u000f / Respondent) िनधा\u0005\u0013रती िनधा\u0005\u0013रती िनधा\u0005\u0013रती िनधा\u0005\u0013रती क\u0016 क\u0016 क\u0016 क\u0016 ओर ओर ओर ओर से से से से /Assessee by : Shri Nitesh Joshi, Nikhil Jangid, Adv. and Shyam Sundar Jangid, CA राज\u0018व राज\u0018व राज\u0018व राज\u0018व क\u0016 क\u0016 क\u0016 क\u0016 ओर ओर ओर ओर से से से से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई क\u0002 तारीख / Date of Hearing : 24/01/2025 घोषणा क\u0002 तारीख/Date of Pronouncement : 24/01/2025 आदेश आदेश आदेश आदेश / O R D E R Per Bench : The present miscellaneous applications filed by two different assesees against the order of the Tribunal in ITA No.388 & 392/CTK/2024 & ITA No.393/CTK/2024 dated 23.10.2024. 2. In all the miscellaneous applications the assesee has shown reasonable cause for non-appearance on the date of hearing. The appeals of the revenue had been disposed off by the Tribunal by setting aside to the CIT(A). The assesees were not heard. In the miscellaneous applications, both the assessees have invoked Rule 24 of the ITAT Rules, wherein if the assesee is not heard, the assesee can demand the recall of the order. Consequently, in view of the Rule 24 of the ITAT Rules, 1963, MA No.22-24/CTK/2024 2 the order of the Tribunal dated 23.10.2024 stands recalled and the appeals are restored to their original position. The appeals of the revenue now stand posted for hearing on 19.02.2025 at the specific request of the ld. AR. The ld. Sr. DR has also been informed in the open court. No notice to be issued to either party. 3. In the result, all the three miscellaneous applications filed by the assessees are allowed. Order pronounced in the open court on 24/01/2025. Sd/- (GEORGE MATHAN) Sd/- (MANISH AGARWAL) \u0001याियक \u0001याियक \u0001याियक \u0001याियक सद\bय सद\bय सद\bय सद\bय / JUDICIAL MEMBER लेखा सद\u0003य/ ACCOUNTANT MEMBER कटक कटक कटक कटक Cuttack; \u0003दनांक Dated 24/01/2025 Prakash Kumar Mishra, Sr.P.S. आदेश आदेश आदेश आदेश क\u0002 क\u0002 क\u0002 क\u0002 \u0003ितिलिप \u0003ितिलिप \u0003ितिलिप \u0003ितिलिप अ\tेिषत अ\tेिषत अ\tेिषत अ\tेिषत/Copy of the Order forwarded to : आदेशानुसार आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अिधकरण, कटक/ITAT, Cuttack 1. अपीलाथ\u0007 / The Appellant- 2. \b\tयथ\u0007 / The Respondent- 3. आयकर आयु\u0006(अपील) / The CIT(A), 4. आयकर आयु\r / CIT 5. िवभागीय \u0010ितिनिध, आयकर अपीलीय अिधकरण, कटक कटक कटक कटक / DR, ITAT, Cuttack 6. गाड\u0010 फाईल / Guard file. स\tयािपत \bित //True Copy// "