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Income Tax Appellate Tribunal - Jabalpur

Mahesh Mihani, Itarsi vs Income Tax Officer 1, Itarsi on 24 April, 2019

            IN THE INCOME TAX APPELLATE TRIBUNAL
                  JABALPUR BENCH, JABALPUR

              BEFORE SHRI A. D. JAIN, VICE PRESIDENT
            AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER

                          M.A. No.01/JAB/2018
                        [In ITA No.77/JAB/2014]
                        Assessment Year:2004-05

Mahesh Mihani                        v. Income Tax Officer-1
Near Balaji Mandir                      Itarsi
Itarsi
TAN/PAN:AFOPM1284P
(Appellant)                              (Respondent)

     Appellant by:            Shri Poonam Jain, Advocate
     Respondent by:           Shri P. D. Chougale, D.R.
     Date of hearing:         05 04 2019
     Date of pronouncement:   24 04 2019

                               ORDER

PER A. D. JAIN, V.P.:

This Miscellaneous Application has been filed by the assessee for recalling of the ex-parte order of the Tribunal dated 12/4/2016 passed in ITA No.77/JAB/2014 for A.Y. 2004-05.

2. The assessee has stated in his application that no notice of hearing of appeal fixed for 12/4/2016 was received by the assessee, resulting into non-appearance before the Tribunal. But, the Tribunal in the absence of any representation on behalf of the assessee, decided the appeal ex-parte qua the assessee vide order dated 12/4/2016. Since the case of assessee could not be represented before the Tribunal on the date of hearing, i.e., on 12/4/2016, it was prayed that in the interest of justice, the order of the Tribunal dated 12/4/2016 may kindly be recalled and the case may be decided after affording an opportunity of hearing to the assessee.

3. The ld. D.R. has placed reliance upon the order of the Tribunal dated 12/4/2016, with the submission that since the Tribunal has decided the appeal for non-prosecution, the order be not recalled.

4. Having considered the rival submissions vis-à-vis the Miscellaneous Application, we find that the assessee has furnished a valid reason for non-appearance on the date fixed. It is evident from the application that the assessee has sufficient cause for non appearance before ITAT on the date fixed for hearing. We, therefore, recall the order dated 12/4/2016 in ITA No.77/JAB/2014 in the interest of justice and direct the Registry to fix this appeal in due course.

5. In the result, Miscellaneous Application of the assessee is allowed.

Order pronounced in accordance with Rule 34(4) of the ITAT Rules, 1963, by putting on notice board on 24/4/2019.

          Sd/-                                                   Sd/-
      [T. S. KAPOOR]                                           [A. D. JAIN]
   ACCOUNTANT MEMBER                                         VICE PRESIDENT


DATED:24/04/2019
JJ:2304


Copy forwarded to:
       1.   Appellant
       2.   Respondent
       3.   CIT(A)
       4.   CIT
       5.   DR