ANIL ARJUN WAGHMARE,MUMBAI V. I.T.O, WARD 32(1)(1), MUMBAI

MA 337/MUM/2025

AI Insights

The case revolves around a Miscellaneous Application filed by Anil Arjun Waghmare, the assessee, against an earlier ex-parte dismissal of his appeal (ITA No. 1611/MUM/2025) due to non-prosecution. The Tribunal initially dismissed the appeal as the assessee failed to appear at the scheduled hearing. Subsequently, the assessee filed a rectification application providing reasons for his non-appearance. The Tribunal, upon reviewing the circumstances and in the interest of substantial justice, decided to recall the ex-parte order and restore the appeal for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837592 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 05-12-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDRA MOHAN

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIALMEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER M.A. No. 337/MUM/2025 (Arising out of ITA No. 1611/MUM/2025, A.Y.2017-18) Anil Arjun Waghmare A 203, Alka Bhuvan Eksar Road, Sainth Nagar, Borivali (W), Mumbai, Maharashtra- 400103 Vs. I.T.O. Ward 32(1) Room No. 703, 7th Floor, Kautilya Bhavan, C-41 to C-43 G Block Bandra Kurla Complex, Mumbai, Maharashtra - 400051 PAN/GIR No. AAJPW1608B Applicant) Respondent) Applicant by Shri Anil Arun Waghmare Respondent by Shri Surendra Mohan, Sr. AR सुनवाई की तारीख/Date of Hearing 06.02.2026 घोषणा की तारीख/Date of Pronouncement 17.02.2026 ORDER PER SANDEEP GOSAIN, JM: The present MA has been filed by the assessee arising out of ITA No. 1611/Mum/2025, order dated 17.06.2025 requesting for rectification of the Tribunal order. 2. The Ld. AR submitted that the appeal filed by the assessee in ITA No. 1611/M/2025 was previously dismissed by the Tribunal ex-parte for non-prosecution. Printed from counselvise.com 2 M.A. No. 337/MUM/2025 (A.Y.: 2017-18) 3. We have heard both the parties, perused the material placed on record, and considered the impugned order dated 17.06.2025. 4. On a perusal of the records, we noticed that the appeal was indeed disposed of ex-parte as the assessee failed to appear when the matter was called for hearing. 5. Having considered the submissions, we find that the assessee has furnished a reasonable and sufficient cause for non-appearance on the scheduled date. In the interest of substantial justice and to ensure the matter is adjudicated on merits, we recall the impugned order dated 17.06.2025 passed in ITA No. 1611/M/2025. 6. The Registry is directed to restore the captioned appeal to its original number and list the matter for a fresh hearing in the regular course. Parties are to be informed accordingly. 7. In the result, the MA filed by the assessee stands allowed. Order pronounced in the open court on 17.02.2026. Sd/- Sd/- (PRABHASH SHANKAR) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated:17.02.2026 RY Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- Printed from counselvise.com 3 M.A. No. 337/MUM/2025 (A.Y.: 2017-18) 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, (Dy./Asstt. Registrar)ITAT, Mumbai Printed from counselvise.com "