ASWAD JAIDAS PATIL,PEZARI POST POYNAD V. ASSISTANT COMMISSIONER OF INCOME TAX, PANVEL

MA 60/PUN/2024

AI Insights

The case involves two Miscellaneous Applications (M.A. No.59/PUN/2024 and M.A. No.60/PUN/2024) filed by Aswad Jaidas Patil against the DCIT, Circle-Panvel, concerning the assessment year 2012-13. The applications sought the recall of an ex-parte order issued by the Income Tax Appellate Tribunal, Pune, due to the non-representation of the assessee during the hearing. The assessee's counsel had submitted an adjournment request which was not considered, leading to the ex-parte decision. The Tribunal, upon reviewing the circumstances and with the consent of the Departmental Representative, decided to recall the order and reschedule the hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47259 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND DESAI
• Assessee Lawyers: PRAKASH JHUNJHUNWALA
• Section: 254(2)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER M.A. No.59/PUN/2024 (Arising out of ITA No.344/PUN/2024) िनधाᭅरण वषᭅ / Assessment Year : 2012-13 Aswad Jaidas Patil, Sushila Villa Sadan, Ambepur, Pezavi, Poynad, Alibag, Raigad- 402108. PAN : AFYPP0472L Vs. DCIT, Circle- Panvel, Panvel. Appellant Respondent M.A. No.60/PUN/2024 (Arising out of ITA No.462/PUN/2024) िनधाᭅरण वषᭅ / Assessment Year : 2012-13 DCIT, Circle- Panvel, Panvel. Vs. Aswad Jaidas Patil, Sushila Villa Sadan, Ambepur, Pezavi, Poynad, Alibag, Raigad- 402108. PAN : AFYPP0472L Appellant Respondent Assessee by : Shri Prakash Jhunjhunwala Revenue by : Shri Arvind Desai Date of hearing : 14.02.2025 Date of pronouncement : 09.04.2025 MA Nos.59 & 60/PUN/2024 2 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned Miscellaneous Applications u/s 254(2) of the IT Act are filed on 17.10.2024 by the assessee seeking recall of the order dated 10.07.2027 passed by this Tribunal in ITA No.344/PUN/2024 (filed by assessee) and ITA No.462/PUN/2024 (filed by Revenue) for the assessment year 2012-13 respectively. 2. We find that in these Miscellaneous Applications, the assessee has submitted that the respective cross appeals were fixed for hearing on 09.07.2024 before ‘A’ Bench of this Tribunal and both the cross appeals were decided in the absence of assessee. Further, the assessee submitted that in the absence of assessee, it was mentioned in the Tribunal’s order that when the cross appeals were called on for hearing, there was none to represent the case of the assessee despite due service of notice hearing. Accordingly, the cross appeals were disposed of after hearing Ld. Departmental Representative ex-parte qua the assessee. However, in the Miscellaneous Applications it is claimed by the assessee that the counsel of the assessee, Shri Prakash Jhunjhunwala, Chartered MA Nos.59 & 60/PUN/2024 3 Accountant has furnished an application on 08.07.2024 requesting for adjournment of the cross appeals since the Authorized Representative of the assessee was at Mumbai. It is also stated that the Authorized Representative of the assessee tried his level best to appear virtually through Webex since he was at Mumbai but could not succeed due to network problem. It is also submitted that somehow the application for adjournment of cross appeals which was filed on 08.07.2024 was not produced before the Bench which resulted in ex-parte order passed by this Tribunal. It is further stated that on 09.07.2024 at 04:25 PM, an application for adjournment was also submitted before the Tribunal through email wherein it was requested to adjourn the cross appeals, copy of the same is also attached with the Miscellaneous Applications. Further, it is stated that the application for adjournment was furnished and even email was also sent to this Tribunal requesting for adjournment of the cross appeals. In this regard, we find that on the date of hearing i.e. on 09.07.2024, no application for adjournment was furnished before the Bench as claimed by the assessee and, therefore, the Tribunal proceeded to pass ex-parte order though on MA Nos.59 & 60/PUN/2024 4 merits of the case. Considering the totality of the facts of the case and in the interest of justice as well as with the consent of Ld. Departmental Representative, we deem it appropriate to recall the order passed by this Tribunal and direct the Registry to fix the cross appeals for hearing afresh on 15.04.2025. 3. In the result, the Miscellaneous Applications filed by the assessee stands allowed. Order pronounced on 09th day of April, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 09th April, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "