THE VIJAYPUR PUBLIC CARRIER OPERATORS UNIONS,GUNA V. ACIT RANGE-3, GWALIOR

MA 26/AGR/2019

AI Insights

The case involves The Vijaypur Public Carrier Operators Unions, who filed three Miscellaneous Applications seeking the recall of an ex-parte order related to Assessment Years 2004-05 to 2006-07. The ex-parte order was initially passed due to the absence of the assessee's representation. The assessee contended that they had submitted a request for adjournment prior to the hearing, which was allegedly not received by the Tribunal. The Tribunal, upon reviewing the circumstances and the explanation provided by the assessee, found the explanation reasonable and bona fide, leading to the recall of the ex-parte order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360519 (ITAT-AGRA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2004-2005
• Other Referred Cases: CIT vs. Multi Plan India Ltd., 38 ITD 320
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILENDER SHRIVASTAVA
• Assessee Lawyers: RAJENDRA SHARMA; MANUJ SHARMA
• Keywords: Bonafide belief

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ AGRA (Through Physical/Virtual Hearing) BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER MA No.26 to 28/Agr/2019 (Arising out of ITA No.133, 134 & 135/Agr/2016 [Assessment Years: 2004-05 to 2006-07] The Vijaypur Public Carrier Operators Unions, Vijapur, Distt. Guna, Madhya Pradesh Vs ACIT, Circle-3, Gwalior, Madhya Pradesh PAN-AAATT2905M Appellant Respondent Appellant by Shri Rajendra Sharma, Adv. & Sh. Manuj Sharma, Adv. Respondent by Shri Sailender Shrivastava, Sr. DR Date of Hearing 04.04.2025 Date of Pronouncement 19.05.2025 ORDER PER BRAJESH KUMAR SINGH, AM, These three Miscellaneous Applications filed by the assessee seeking recalling of ex-parte order passed by the Tribunal in MA No.36 to 38/Agr/2017 (arising out of ITA Nos.133, 134 and 135/Del/2016 dated 12.04.2027) order dated 07.09.2018 relating to Assessment Years 2004-05 to 2006-07, respectively. Since, all the Miscellaneous Applications have common issues and therefore they were heard together and are disposed of by this common order. In this regard, the assessee made common application for all the three Miscellaneous Application, which is reproduced as under:- 2 MA No.26 to 28/Agr/2019 Mise. Application for recall of consolidated order dated 07.09.2018 for A.Y. 2004-05 to 2006-07 passed in M.A. Petitions vide No. 36 to 38/Agr/2017, served upon the assessee on 06.09.2019. Respectfully Submitted, That the Hon'ble Bench has passed the order dated 07.09.2018 in M.A. Petitions No.36 to 38/Agr/2017 in the case of above appellant which is served upon the assessee on 06.09.2019. Hence, this application is within time. That the Hon'ble Bench has passed an exparte order in the above M.A. Petitions No. 36 to 38/Agr/2017 being on the date fixed i.e. 07.09.2018 nobody on behalf of the assessee has attended the appeal, therefore, the Hon'ble Bench by making the reference of order of Hon'ble ITAT, Delhi Bench, in the case of CIT vs. Multi Plan India Ltd., 38 ITD 320 has rejected the Misc. applications filed by the appellant vide M.A. No. 36 to 38/Agr/2017. In this connection, it is respectfully submitted that the assessee has duly sent a request application for adjournment of appeal through e-mail on 05.09.2018 and also by courier which appear to be not received to the Hon'ble Bench, therefore, without taking into consideration the aforesaid adjournment application filed by the appellant, Hon'ble Bench has passed an exparte order. That as the assessee has filed application for adjournment of appeal before the date fixed by the Hon'ble Bench which appears top be misplaced or not received to the office of the Hon'ble ITAT, Agra Bench, Agra, on account of which exparte order has been passed. That there is no intention to default and the assessee under bonafide belief has made an application for adjournment before the Hon'ble ITAT. It is, therefore, requested that the exparte order passed by the Hon'ble Bench dated 07.09.2018 in the Misc. applications vide M.A. No. 36 to 38/Agr/2017 of which the order is served upon the assessee on 06.09.2019 may kindly be recalled and obliged.” 2. We have heard both the parties. The explanation of the assessee for not appearing during the hearing on 07.09.2018 appears to be bona fide and reasonable. We, therefore, in the interest of justice, recall the ex-parte 3 MA No.26 to 28/Agr/2019 order dated 12.04.2017 in ITA No.133,134 and 135/Agr/2016 and direct the Registry to fix these appeals in regular course. 3. In the result, these three Miscellaneous Applications are allowed. Order pronounced in the open court on 19th May, 2025. Sd/- Sd/- [SUNIL KUMAR SINGH] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 19.05.2025. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra "