ARIHANT JEWELLERS,PUNE V. CIT (A)-6 INCOME TAX OFFICE WARD 9 (1), PUNE

MA 24/PUN/2025

AI Insights

The case involves Arihant Jewellers, who filed a Miscellaneous Application requesting the recall of an ex-parte order passed by the Income Tax Appellate Tribunal. The ex-parte decision was made due to the non-appearance of the assessee's representative, who was unwell and unable to attend the hearing or inform the assessee to seek an adjournment. The Tribunal considered the circumstances presented, including the illness of the assessee's consultant, and decided to recall the ex-parte order to allow the assessee an opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708401 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Rule 24 of the Appellate Tribunal Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP SATHE
• Assessee Lawyers: NIKHIL S PATHAK
• Keywords: Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER MA No.24/PUN/2025 Arising out of ITA No.1341/PUN/2023 Assessment Year: 2017-18 Arihant Jewellers Shop No.22, Kohinoor Orchid, Bombay Pune Road, P.C.N.T S.O, Pune City, Pune – 411044 Vs. ITO, Ward-9 (1), Pune PAN: AAZFA8768Q (Applicant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Sandeep Sathe, JCIT Date of hearing : 18-07-2025 Date of pronouncement : 18-07-2025 O R D E R PER R. K. PANDA, VP : The assessee through this Miscellaneous Application requests the Tribunal to recall the ex-parte order passed by the Tribunal dated 06.08.2024 in ITA No.1341/PUN/2023 relating to assessment year 2017-18. 2. The Ld. Counsel for the assessee at the outset drew the attention of the Bench to the contents of the Miscellaneous Application filed by the assessee which read as under: “1] This has a reference to the order of Hon'ble A Bench, ITAT Pune dated 06.08.2024 in the case of M/s. Arihant Jewellers. In this case, as per the order of Hon'ble ITAT since no one attended on behalf of the assessee, Hon'ble ITAT has decided the case Ex-parte. 2 MA No.24/PUN/2025 2] The assessee submits that the hearing of the case was fixed on 06.08.2024 before Hon'ble ITAT. The assessee submits that its consultant is Shri. Adv. Dr. Ravindra D. Ranadive and it is completely dependent upon him for its income tax matters. The notice of hearing was received by mail from ITAT, Pune on the e-mail id of Shri R.D. Ranadive. However, in last week of July, 2024, Shri Ranadive was unwell due to jaundice and he was advised bed rest for a period of 2 weeks. The doctor's certificate is enclosed herewith. As a result, Shri Ranadive was not attending office and hence, he could not appear before Hon'ble ITAT on 06.08.2024. The affidavit of Shri Ranadive is enclosed herewith. 3] In view of the above facts, it is submitted that there was a reasonable cause for the assessee for not attending the hearing on 06.08.2024 before Hon'ble ITAT. Owing to the non-attendance before Hon'ble ITAT, the assessee was unable to explain its case before Hon'ble ITAT. Considering the above facts, the assessee requests the Hon'ble Bench to recall the order and give an opportunity of hearing to the assessee company on merits as per Rule 24 of the Appellate Tribunal Rules, 1963. Accordingly, the assessee requests the Hon'ble ITAT to recall its order dated 06.08.2024.” 3. He submitted that the contents of the Miscellaneous Application are self- explanatory and therefore, the ex-parte order of the Tribunal should be recalled and the assessee should be given an opportunity to argue its case. 4. The Ld. DR on the other hand submitted that the Tribunal has passed a speaking order on merit and therefore, the same should be upheld and the Miscellaneous Application filed by the assessee should be dismissed. 5. We have heard the rival arguments made by both sides and perused the record. It is an admitted fact that due to non-appearance of the assessee despite three opportunities granted by the Tribunal, the order was passed ex-parte on the basis of material available on record. It is the submission of the Ld. Counsel for the assessee that the notice of hearing was sent to the e-mail ID of the Ld. Counsel for the assessee who was unwell at the relevant time and was advised complete bedrest and therefore, he neither could appear nor inform the assessee to seek 3 MA No.24/PUN/2025 adjournment. It is also his submission that in the interest of justice, the assessee should be given an opportunity to argue its case on merit. Considering the totality of the facts of the case and in the interest of justice, we are of the considered opinion that there was a reasonable cause on the part of the assessee for non- appearance on the date of hearing. We, therefore, recall the order of the Tribunal and the appeal is fixed for hearing on 25.08.2025 which was announced in the open Court. It was further announced that no separate notice of hearing shall be sent, to which both the parties agreed. 6. In the result, the Miscellaneous Application filed by the assessee is allowed in the above terms. Order pronounced in the open Court on 18th July, 2025. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 18th July, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 4 MA No.24/PUN/2025 S.No. Details Date Initials Designation 1 Draft dictated on 18.07.2025 Sr. PS/PS 2 Draft placed before author 18.07.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order "