DILEEPKUMAR BANKEYLAL PRADHAN,BHARATPUR V. THE ITO, WARD-4(1)(7), VADODARA

MA 102/AHD/2025

AI Insights

The case revolves around a Miscellaneous Application (MA) filed by Shri Dileepkumar Bankeylal Pradhan seeking to recall an ex-parte order of the Tribunal which had dismissed his appeal for non-prosecution. The dismissal was due to the absence of the authorized representative at the hearing, caused by the unfortunate demise of his father, who was critically ill and had passed away shortly before the scheduled hearing. The Tribunal considered the circumstances presented, including the critical illness and subsequent death of the authorized representative's father, which prevented him from attending to professional obligations, and thus, decided to recall the ex-parte order and restore the appeal for adjudication on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827663 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 16-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT.
• Assessee Lawyers: RAJEEV KUMAR GOYAL

Judgement Text

" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORESHRI (DR.) B.R.R. KUMAR, VICE-PRESIDENT AND MS.SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER Misc. Application No.102/Ahd/2025 IN ITA No.713/Ahd/2024 Assessment Year :2018-19 Shri DileepkumarBankeylal Pradhan C/o. J.N. Goyal& Company C-162, Ranjeet Nagar Bharatpur Rajasthan. Vs. The ITO, Ward-4(1)(7) Vadodara. अपीलाथ\u0007 अपीलाथ\u0007 अपीलाथ\u0007 अपीलाथ\u0007/ (Appellant) \b य \b य \b य \b यथ\u0007 थ\u0007 थ\u0007 थ\u0007/(Respondent) Assessee by : Shri Rajeev Kumar Goyal, AR Revenue by : Shri Abhijit., Sr.DR सुनवाई क तारीख/Date of Hearing : 19/12/2025 घोषणा क तारीख /Date of Pronouncement: 07/01/2026 आदेश आदेश आदेश आदेश/O R D E R PERSUCHITRA R. KAMBLE, JUDICIAL MEMBER By way of present Misc. Application, assessee seeks to recall the ex parte order of the Tribunal passed in ITA No. No.713/Ahd/2024 dated 16.04.2025 for the Asst.Year 2018-19 dismissing the appeal for non-prosecution. 2. In the MA, the assessee has pleaded as under: “1. That the Hon'ble Tribunal was pleased to pass an ex-parte order dated 16.04.2025 in the above appeal, dismissing the same for non- prosecution. 2. That the said order was passed without considering the adjournment request submitted on behalf of the Appellant. The adjournment was necessitated due to the unfortunate demise of the father of the Authorised Representative (A/R), which rendered the Printed from counselvise.com MA No.102/Ahd/2025 2 A/R unable to attend the scheduled hearing. A copy of the death certificate is enclosed herewith for the kind perusal of the Hon'ble Tribunal. 3. That the A/R, due to these unavoidable and genuine circumstances, could not remove the procedural defects within the prescribed time as pointed out by the Hon'ble Registry. The delay was neither intentional nor deliberate but was caused due to circumstances beyond the control of the A/R. 4. That the father of the Authorized Representative (A/R), Shri Jai NarainGoyal, aged about 92 years, had been critically ill during the relevant period, suffering from severe COVID-related complications. His condition necessitated prolonged hospitalization and intensive medical care at a referral hospital. The A/R, being the sole attendant and caregiver during this emotionally distressing time, was under immense mental andlogistical strain, which regrettably led to a delay in complying with certain procedural formalities before the Hon'ble Tribunal. 5. Despite the A/R's best efforts to balance his professional obligations with his personal responsibilities, the deteriorating health of his father took precedence. It is with deep sorrow that the A/R informs this Hon'ble Tribunal that Shri Jai NarainGoyal sadly passed away on 02.01.2025 (Death certificate enclosed).. 6. The A/R, now having completed the necessary rites and recovered from the immediate aftermath of this personal loss, has duly complied with the defect(s) and submits the same herewith for the kind consideration of this Hon'ble Tribunal. The delay caused was neither deliberate nor negligent, but purely due to unavoidable and compassionate circumstances. 7. That the non-consideration of the adjournment request and the merits of the appeal constitutes a mistake apparent from the record, which is rectifiable under the provisions of Section 254(2) of the Income Tax Act, 1961. 8. That the Applicant was prevented by sufficient and bona fide cause from attending the hearing and respectfully submits that the appeal deserves to be heard on merits in the interest of justice. 9. In view of the above, the Applicant humbly prays that the Hon'ble Tribunal be pleased to recall the ex-parte order dated 16.04.2025 and restore the appeal to its original number for adjudication on merits, after affording a reasonable opportunity of hearing to the Appellant.” 3. In view of the above, the learned counsel for the assessee submitted that the primary reason for the assessee's non- Printed from counselvise.com MA No.102/Ahd/2025 3 appearance was the death of the authorized representative's father, which prevented him from attending the scheduled hearing. This led to the issuance of the impugned ex-parte order. 4. After hearing both the sides, we find that the reasons narrated by the assessee in his MA are reasonably justifiable for non- prosecution of his appeal before the Tribunal, which deserves lenient view. Therefore, in the interest of justice, we recall the impugned order of the Tribunal dated 16.4.2025 passed in ITA No.713/Ahd/2024 and direct the Registry to fix appeal for hearing during the regular course of hearing. 5. In result, the Misc. Application of the assessee is allowed. Order pronounced in the Court on 07th January, 2026 at Ahmedabad. Sd/- Sd/- (DR.B.R.R. KUMAR) VICE-PRESIDENT (SUCHITRA R. KAMBLE) JUDICIAL MEMBER Ahmedabad, dated 07-01-2026 vk* आदेश क\u0007 \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0013 / The Appellant 2. \b\u0014यथ\u0013 / The Respondent. 3. संबंिधत आयकर आयु / Concerned CIT 4. आयकर आयु ) अपील ( / The CIT(A)- 5. िवभागीय \bितिनिध , आयकर अपीलीय अिधकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड\" फाईल /Guard file. आदेशानुसार/ BY ORDER, सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad Printed from counselvise.com "