THE FARRUKHABAD DISTRICT COOPERATIVE BANK,FARRUKHABAD V. ADDL. C.I.T., RANGE-2, FARRUKHABAD

MA 26/AGR/2020

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, against an ex parte order previously issued by the Tribunal due to non-prosecution. The Bank argued that their counsel had sent an adjournment application via courier, which was not considered during the original hearing, leading to the ex parte decision. The Tribunal, upon reviewing the circumstances and the uncontroverted claims of the assessee, decided to recall the ex parte order and restore the appeal for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772346 (ITAT-AGRA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2008-2009
• 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. 26/Agr/2020 (in ITA No.138/Agr/2014) Assessment Year: 2008-09 The Farrukhabad District Co- operative Bank Ltd., Main Road, Fatehgarh, Distt. Farrukhabad. Vs. Addl. CIT, Rang 2, Farrukhabad. PAN : AABAT6602M (As per appeal fee challan receipt) : AACCT1561A (As per Form-35 & impugned order) (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 19.06.2018 passed by this Tribunal in ITA No. 138/Agr/2014 with a prayer to recall ex parte order dated 19.06.2018 and restore the appeal for deciding on merits. 2. Perused the records and heard learned Representative for the assessee and learned departmental representative. 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. 26/Agr/2020 2 | P a g e 3. On perusal of the Tribunal’s order dated 19.06.2018, it is noted that the assessee’s appeal was dismissed ex parte in limine due to non- prosecution. In the present miscellaneous application, the assessee has submitted that its counsel had sent an application seeking adjournment, along with similar applications in two other matters, through First Flight Courier on 11.06.2019 (Consignment No. J991M7319466). However, it appears that the said application was not placed before the Tribunal at the time of hearing, which led to the ex parte disposal of assessee’s appeal. It is further pointed out that adjournments were duly granted in the other two matters, demonstrating that the applications were indeed dispatched as claimed. 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 the merits. The Revenue has not controverted the reasons stated in the application. Having considered the facts and circumstances, we 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 19.06.2018 is set aside and the appeal is restored to its original Printed from counselvise.com MA No. 26/Agr/2020 3 | P a g e 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 "