FAREDOON MINOO IRANI,MUMBAI V. ITO WARD 41(4)(1), MUMBAI

MA 76/MUM/2025

AI Insights

Mr. Faredoon Minoo Irani filed a Miscellaneous Application seeking to recall an ex-parte order due to non-prosecution, claiming inadvertent oversight of the hearing date while attempting to settle his dispute through the VSVS 2024 scheme. The Tribunal considered the circumstances, including the applicant's senior citizen status and his intention to settle the dispute amicably under the VSV Scheme 2024, which is available until April 2025. The Tribunal found the applicant's reasons for the oversight to be genuine and unintentional, leading to the recall of the ex-parte order. Additionally, the Tribunal noted a delay in filing the appeal, which was also condoned based on the applicant's explanation of the delay being unintentional and due to his lack of familiarity with the appeals process, compounded by reliance on an ITP who failed to file on time. The Tribunal dismissed the appeal as withdrawn, allowing the applicant to pursue the VSV Scheme for an amicable resolution.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312496 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2020-2021
• Laws Referred To: VSVS 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA KUMAR; LD.
• Assessee Lawyers: BHUPENDRA SHAH; LD
• Keywords: Condonation of delay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER MA No.76/M/2025 (Arising out of ITA No.2112/M/2014) A N D ITA No.2112/M/2024 {Assessment Year: 2020-21} Mr. Faredoon Minoo Irani, 19, Armann Villa, Malcom Baug, Jogeshwari West, Mumbai- 400 102 PAN: AACPI9445B Vs. Income Tax Officer, Ward 41(4)(1), Kautilya Bhavan, Mumbai - 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Bhupendra Shah, Ld. A.R. Revenue by : Shri Krishna Kumar, Ld. Sr. D.R. Date of Hearing : 25.04.2025 Date of Pronouncement : 28.04.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: The Assessee, by filling Miscellaneous Application bearing no.76/M/2025 dated 25-02-2025 arising out of ITA no. 2112/M/2024, has sought for recalling of the order dated 30.01.2025 passed in ITA No. 2112/M/ 2024 by this particular Bench, on non-prosecution. The Assessee has claimed he was in process to settle the dispute through VSVS 2024 and was not aware of the adjourned date i.e. 30.01.2025, due to inadvertent mistake, which resulted into passing of impugned order dated 30.01.2025, as ex-parte. MA No.76/M/2025 (Arising out of ITA No.2112/M/2024) Mr. Faredoon Minoo Irani 2 2. The Assessee being a senior citizen is willing to settle the dispute through VSV Scheme 2024, which is available upto April 2025 and even otherwise ready to abide by any terms and condition and believe in the rule of law and therefore, lenient view may be taken and order dated 30.01.25 may be recalled. 3. On the contrary, the Ld. DR though supported impugned order dated 30.01.2025 but not controverted the aforesaid contention raised by the Assessee. 4. Considering the peculiar facts of the circumstances in totality, as due to inadvertent mistake of the Assessee in not noting the date of hearing on dated 30.01.25, the Assessee remained un-represented, which resulted into dismissal of appeal as ex-parte. The Assessee at this stage, is willing to settle the dispute through VSVS 2024 which is available upto 30-04-2025 and has filed FORM no. 1 on dated 08th January 2025 and waiting to deposit the requisite amount to be determined by the Revenue Authority and therefore for just and proper decision of the case and substantial justice, we are inclined to recall the order dated 30.01.2025, thus the same is recalled. Resultantly, MA is allowed. 5. Coming to the appeal of the Assessee, it is observed that there is delay of 64 days in filling of this appeal, on which the Assessee has claimed that he being senior citizen is not much acquainted with appeal matters and therefore the documents pertaining to filling of appeal were handed over to ITP, who somehow could not file the appeal in time, which resulted into delay and therefore the delay may be condoned. 6. The Ld. Though refuted the claim of the Assessee, however submitted that the Assessee’s appeal may be dismissed as withdrawn, as the Assessee is willing to settle the disputed amicably through VSVS 2024. 7. Considering the reasons stated by the Assessee qua condonation of delay as un-intentional, bonafide and genuine, the delay is condoned. MA No.76/M/2025 (Arising out of ITA No.2112/M/2024) Mr. Faredoon Minoo Irani 3 8. As the Assessee is willing to settle the dispute amicably through VSV Scheme 2024, which is available upto 30-04-2025 and has already filed Form-1 in this regard and undertakes to deposit the requisite amount on determination thereof, we deem it appropriate to dismiss the Appeal of the Assessee with liberty to pursue with the application filed under VSVS 2024 for settling the dispute amicably or to seek recall of dismissal order on no-settling the dispute finally. Thus, the same is dismissed as withdrawn accordingly. 9. We clarify that disposal of this appeal as dismissed as withdrawn, would not create any impediment in settling the dispute amicably through VSV Scheme 2024, as has already opted by the Assessee. 10. In the result, instant MA is allowed, whereas appeal filed by the Assessee is dismissed being withdrawn, with liberty as mentioned in para 8 of this order. Order pronounced in the open court on 29.04.2025. Sd/- Sd/- (PADMAVATHY S) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai. "