THE FARRUKHABAD DISTRICT CO- OPERATIVE BANK LTD,FATEHAGARH V. DCIT,CIRCLE-2,(1), FARRUKHABAD

MA 1/AGR/2024

AI Insights

The case involves The Farrukhabad District Co-operative Bank Ltd., which filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, seeking to recall an ex parte order and restore their appeal. The original appeal was dismissed due to non-prosecution. The bank argued that their counsel failed to inform them about the hearing status, leading to their absence. The Tribunal, after reviewing the circumstances and the uncontroverted affidavit provided by the bank, decided to set aside the previous order and restore the appeal, emphasizing the importance of justice and fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772353 (ITAT-AGRA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961, Income-tax Appellate Tribunal Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: RAJESH MALHOTRA
• 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/2024 (in ITA No.75/Agr/2016) Assessment year : 2012-13 The Farrukhabad District Co- operative Bank Ltd., Fatehgarh, Distt. Farrukhabad. Vs. DCIT, Circle 2(1), Farrukhabad. PAN : AABAT6602M (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 27.07.2017 passed by this Tribunal in ITA No. 75/Agr/2016 with a prayer to recall ex parte order dated 27.07.2017 and restore the appeal for deciding on merits. 2. Perused the records and heard learned Representative for the assessee and learned departmental representative. 3. On perusal of the Tribunal’s order dated 27.07.2017, it is noted that the assessee’s appeal was dismissed ex parte in limine due to non-prosecution. In Assessee by Sh. Rajesh Malhotra, CA 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/2024 2 | P a g e the present miscellaneous application, the applicant assessee has submitted that the applicant handed over the notices of hearing to its counsel Shri Shailesh Gupta, Advocate, who did not update the applicant about the status of hearing in its appeal. The applicant has accordingly prayed for recall of the ex parte order in the interest of justice, so as to afford an opportunity of hearing on merits. An affidavit of applicant is also placed on record deposing the aforesaid fact, which stands un-controverted by the Revenue. We, therefore, are satisfied that the assessee was prevented by sufficient cause from appearing before the Tribunal on the scheduled date of hearing. Accordingly the misc. application is liable to be allowed. 4. In the result, miscellaneous application is allowed. Ex parte order dated 27.07.2017 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 "