SHRI UMESH CHAND JAIN,HARIDWAR V. DCIT, HARIDWAR

MA 691/DEL/2017

AI Insights

The case involves Umesh Chand Jain, the applicant-assessee, who sought the recall of an order dismissing his appeal due to non-appearance on the scheduled date. The non-appearance was attributed to the illness of his representative, Mr. P.D. Mehta, a Chartered Accountant, who was suffering from chikungunya and fever. The Tribunal considered the circumstances and the medical certificate provided, along with an affidavit from the appellant, asserting the earnestness to prosecute the appeal. The Departmental Representative did not contest the factual pleadings of the assessee. Citing precedents and Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, the Tribunal found sufficient cause for the non-appearance and allowed the recall of the earlier order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315550 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Other Referred Cases: CIT Vs. SIEL. Lat. 284 ITR 381 (Del), CIT v. Focus Estates P.LTD 286 ITR 410(Def)
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D (Friday)’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M.A. No.691/Del/2017 (Arising out of ITA No.5788/Del/2012) Assessment Year: 2008-09 M/s. Umesh Chand Jain, Ahinsa Sadan, Ranipur More, Haridwar (UT) Vs. CIT, Haridwar PAN: ABOPJ7203R (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM The instant miscellaneous application has been filed by the applicant-assessee seeking recall of the order dated 17.12.2013 whereby the corresponding appeal ITA No. 5788/Del/2012 was dismissed for want of prosecution. 2. Case called twice. None appears on at the assessee’s behest. 3. The applicant-assessee has filed his miscellaneous application recalling of the order dated 17.12.2013, as under: Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 16.05.2025 Date of pronouncement 16.05.2025 M.A. No.691/Del/2017 2 | P a g e “2. It is humbly submitted that the notice for fixing the case for on 17.12.2013 was duly served upon me. I had engaged Mr. PD Mehta Chartered Accountant to represent me before Income Tax Appellate Tribunal. Unfortunately, Mr. PD Mehta down with chikungunya and fever and he could not appear before the bench on 17.12.2013. A copy of medical certificate of Mr. P. D Mehta being annexed as Annexure-2 3. It is humbly submitted that in view of the above stated facts non- appearance before the Hon'ble Bench on December 17, 2013 was for reasons beyond the control of the appellant counsel. On the other hand, the appellant is keen to prosecute the appeal. 4. It is submitted that non-compliance on the date of hearing was bonafide and for reasons beyond the control of the appellant. The appellant is very earnest about pursuing the appeal as it has a sound case on merit. The appellant has also sworn an affidavit in support of the above-stated facts. Copy of the affidavit is being annexed as Annexure-3 5. Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, empowers the Tribunal to dispose of an appeal on the merits in the case of absence of the appellant or its authorised representative. The proviso to the said rule, however, permits the Tribunal to recall any such order of disposal if it is proved that there was a sufficient cause for non-appearance of the appellant when the matter was called on for hearing. In the case of CIT Vs. SIEL. Lat. 284 ITR 381 (Del) held that Tribunal was justified in recalling its order after recording its satisfaction that the non-appearance of the appellant was for a sufficient reason. In the case of CIT v. Focus Estates P.LTD 286 ITR 410(Def) held that Tribunal has the power to set aside order if sufficient cause is shown for non-appearance In view of the above stated facts, it is prayed that the order dated 17th October, 2016 may kindly be recalled and appeal of the appellant may kindly be heard on merits.” 4. Learned departmental representative has not rebutted the assessee’s above factual pleadings explaining the reasons of non- appearance. M.A. No.691/Del/2017 3 | P a g e 5. We find that the applicant has explained reasonable and sufficient cause for recalling of the order dated 17.12.2013. Therefore, in the interest of justice, our impugned order dated 17.12.2013 is hereby recalled. The appeal is ordered to be restored to its original number and the registry is directed to list this case for hearing in due course after prior notice to both the parties as per rules. 6. This assessee’s miscellaneous application is allowed. Order pronounced in the open court on 16th May, 2025 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16th May, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "