AZAM ALI KHAN,PUNE V. INCOME TAX OFFICER WARD 11(1) , PMT BUILDING SHANKARSETH ROAD

MA 18/PUN/2024

AI Insights

The case involves Shri Azam Ali Khan, the appellant, who sought to recall an ex-parte order related to an income tax appeal for the Assessment Year 2016-17. The ex-parte order was issued due to the appellant's inadvertent failure to attend the hearing, stemming from a misunderstanding during the rectification of a defect in the appeal filing process. The appellant had initially filed an appeal under ITA No. 970/PUN/2023, which was accepted with defects. In correcting these defects, a new appeal was inadvertently registered as ITA No. 1071/PUN/2023. The Tribunal found that the issues raised in both appeals were identical and had been previously decided in favor of the appellant in ITA No. 970/PUN/2023. Consequently, the Tribunal recalled the ex-parte order in ITA No. 1071/PUN/2023 and directed a re-hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 28917 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Other Referred Cases: ITA No. 970/PUN/2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VISHAL A. MAKAWANE
• Assessee Lawyers: C.V.DESHPANDE

Judgement Text

" आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER विविध आिेदन सं. / MA Nos.18 & 26/PUN/2024 (Arising out of ITA No.1071/PUN/2023) वनधधारण िर्ा / Assessment Year : 2016-17 Shri Azam Ali Khan, Flat No. 8, Giriel –B.S. No. -68, Utopia Society, Wanori Pune-411040 PAN : AIDPK2273N Vs. Income Tax Officer, Ward – 11(1), Pune अपीलधर्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri C.V. Deshpande Department by : Shri Vishal A. Makawane Date of hearing : 17-01-2025 Date of Pronouncement : 18-03-2025 आदेश / ORDER PER ASTHA CHANDRA, JM : By these Miscellaneous Application(s) the assessee seeks to recall the ex-parte order dated 27.02.2024 passed by this Tribunal in ITA No.1071/PUN/2023 pertaining to Assessment Year (“AY”) 2016-17, vide which the appeal of the assessee was allowed for statistical purposes restoring it back to the file of the Ld. CIT(A)/ NFAC for fresh adjudication on merits of the case. 2. The assessee has made the following submissions in his Miscellaneous Application(s): “Appeal with ITA no. 1071/PUN/2023, was taken up for hearing before Hon'ble SMC bench on 20/02/2024, in this appeal following error has crept in. The appellant filed the original appeal on e-portal of ITAT, under ITA No. 970/PUN/2023, which was accepted with defect that the Digital Signature certificate was not attached on Form No. 36, and for, non-filling the information in Point No 12 of Form No 36 regarding the details of Appeal Fees payment. This appeal was fixed for the first time for hearing on 20-2- 2024, in which Honourable Bench directed to remove the defect. Accordingly, a new Form no 36 was generated through the e-portal without understanding the fact that it is resulting into registration of another appeal, and this corrected form was uploaded under new appeal number, ITA 2 MA Nos. 18 & 26/PUN/2024, AY 2016-17 no.1071/PUN/2023. Which got fixed for hearing on 27/02/2024, and since appellant has neither received any notice and was also not aware of this second filing which happened inadvertently, no one attended on behalf of appellant, and matter was decided ex-parte by order dates. We most humbly also bring to your honour's kind attention the fact ITA No. 970/PUN/2023, is also heard by Hon'ble bench of SMC on 12-3-2024, and order is also passed. In view of this your appellant prays for recalling the order in ITA No 1071/PUN/0223, as same needs to be to withdrawn as not maintainable due to duplicate filing inadvertently at the time of rectification of the defect.” 3. The Ld. AR reiterated the above submission with a request to recall the order dated 27.02.2024 in ITA no. 1071/PUN/2023 for AY 2016-17 which was passed ex-parte by the Tribunal for the reasons reproduced above. He submitted that the said appeal i.e. ITA no. 1071/PUN/2023) was filed inadvertently by the assessee and the impugned issue stands decided by this Tribunal vide its order dated 12.03.2024 in ITA No. 970/PUN/2023, the hearing of which was duly attended by the authorized representative of the assessee. He, therefore prayed that the Tribunal’s ex- parte order passed in ITA No. 1071/PUN/2023 dated 27.02.2024 may be recalled as the said appeal needs to be withdrawn by the assessee as not maintainable due to duplicate filing of the appeal inadvertently. 4. The Ld. DR conceded with the above submission of the Ld. AR. 5. We have heard the Ld. Representatives of the parties, perused the material on records and the order(s) of the Tribunal passed in ITA Nos. 970 & 1071/PUN/2023 for the AY 2016-17. We find the above contention/ submission of the assessee is correct. Considering the facts and in the circumstances of the case enumerated above, we deem it fit to recall the order dated 27.02.2024 passed by this Tribunal in ITA No.1071/PUN/2023 for AY 2016-17 and direct the registry to fix the aforesaid appeal for hearing in due course before the regular bench. 6. We observe that the assessee has filed two Miscellaneous Applications being MA No.18/PUN/2024 and MA No.26/PUN/2024 both arising out of ITA no. 1071/PUN/2023 on the similar grounds and hence one of the Miscellaneous Application i.e. MA No.26/PUN/2024 (which is filed on a later date) becomes infructuous and dismissed as such. 3 MA Nos. 18 & 26/PUN/2024, AY 2016-17 7. In the result, the Miscellaneous Application in MA No. 18/PUN/2024 is allowed and the Miscellaneous Application in MA No. 26/PUN/2024 is dismissed. Order pronounced in the open court on 18th March, 2025. Sd/- Sd/- (Manish Borad) (Astha Chandra) ACCOUNTNAT MEMBER JUDICIAL MEMBER पुणे / Pune; ददन ांक / Dated : 18th March, 2025. रदि आदेश की प्रविवलवप अग्रेवर्ि / Copy of the Order forwarded to : 1. अपील थी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr. CIT concerned. 4. धिभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, “एक सदस्य मामला” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. //सत्य दपत प्रदत// True Copy// आदेश नुस र / BY ORDER, िररष्ठ दनजी सदिि / Sr. Private Secretary आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune "