SHRI NARESH KUMAR JAIN,AGRA V. ITO 4(3), AGRA

MA 1/AGR/2021

AI Insights

The case involves Naresh Kumar Jain, the appellant, who filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, seeking to recall an ex parte order passed by the Tribunal on 05.02.2016. The original appeal was decided in limine due to non-prosecution as neither the appellant nor his representative appeared. The appellant's counsel was out of station on the hearing date, and an adjournment application was submitted but arrived after the ex parte decision was made. The Tribunal, upon reviewing the circumstances and the affidavit provided by the applicant, found sufficient cause for the non-appearance and thus allowed the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772347 (ITAT-AGRA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 1999-2000
• Laws Referred To: Income Tax Act, 1961, Income-tax Appellate Tribunal Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER M.A. No. 01/Agr/2021 (in ITA No.332/Agr/2015) Naresh Kumar Jain, 21/5, Jeoni Mandi, Agra. Vs. Income-tax Officer, Ward 4(3), Agra. PAN : AAZPJ4875F (Appellant) (Respondent) ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: Applicant/assessee has moved this miscellaneous application u/s. 254(2) of the Income Tax Act, 1961 read with Rule 24 of the Income-tax Appellate Tribunal Rules, 1963 against the order dated 05.02.2016 passed by this Tribunal in ITA No. 332/Agr/2015 with a prayer to recall ex parte order dated 05.02.2016 and restore the appeal for deciding on merits. 2. None responded on behalf of the assessee. Heard learned departmental representative and perused the records. 3. A perusal of Tribunal’s order dated 05.02.2016 shows that the appeal of the assessee was decided ex parte in limine for want of prosecution on Assessee by None Department by Sh. Anil Kumar, Sr. DR. Date of hearing 18.07.2025 Date of pronouncement 27.08.2025 Printed from counselvise.com MA No. 01/Agr/2021 2 | P a g e behalf of the assessee. The reason assigned in the present application for non-appearance of assessee is that on the date fixed for hearing of appeal, applicant’s counsel was out of station and the appeal was heard ex parte by the time the applicant reached Tribunal with adjournment application. An affidavit of applicant, deposing the above fact is also available on record, which stands un-controverted by the Revenue. We, therefore, are satisfied that the applicant was prevented by sufficient cause to appear before the Tribunal on the date fixed for hearing in his appeal. Accordingly, the miscellaneous application is liable to be allowed. 4. In the result, miscellaneous application is allowed. Ex parte order dated 05.02.2016 is set aside and the appeal is restored to its original number. Registry is directed to put up the matter with regular Bench in due course. Order pronounced in the open court on 27.08.2025. Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.08.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "