M/S ROTHE ERDE INDIA PVT LTD,NASHIK V. PCIT, NASHIK, NASHIK

MA 21/PUN/2025

AI Insights

The case involves M/s Rothe Erde India Pvt. Ltd., the appellant, against the PCIT, Nashik, the respondent. The appellant filed a Miscellaneous Application under section 254(2) of the Income Tax Act, seeking the recall of an order dated 23.08.2024, which had dismissed their appeal for the assessment year 2016-17. The dismissal was based on procedural defects as the appeal was found to be undated and unsigned, and the defect was not rectified by the assessee despite notifications from the Tribunal's Registry. The assessee contended that they did not receive the defect notice, which led to the failure in rectifying the appeal's procedural defects.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826404 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 25-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RICHA GULATI VIRTUAL
• Assessee Lawyers: CHANDANI SHAH VIRTUAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER M.A. No.21/PUN/2025 (Arising out of ITA No.1050/PUN/2024) िनधाᭅरण वषᭅ / Assessment Year : 2016-17 M/s Rothe Erde India Pvt. Ltd., 429, At Post: Gonde, Village: Wadiwarhe, Igatpuri, Nashik- 422403. PAN : AADCR3029G Vs. PCIT, Nashik. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This Miscellaneous Application u/s 254(2) of the IT Act is filed by the assessee seeking recalling of the order dated 23.08.2024 passed by this Tribunal in ITA No.1050/PUN/2024 for assessment year 2016-17. 2. We have heard Ld. Counsels from both the sides and perused the Miscellaneous Application filed by the assessee as well as impugned order passed by this Tribunal (supra). On perusal of the impugned order of the Tribunal (supra), we find that the Tribunal Assessee by : Ms. Chandani Shah (Virtual) Revenue by : Richa Gulati (Virtual) Date of hearing : 10.10.2025 Date of pronouncement : 08.01.2026 Printed from counselvise.com MA No.21/PUN/2025 2 has dismissed the appeal of the assessee on the ground that the appeal was filed undated and unsigned and the assessee failed to rectify the defect as pointed out by the Registry. In this regard, we find that the Registry also issued defective notice on 21.05.2024 intimating the assessee to cure the defect. In this regard, Ld. AR for the assessee submitted through Miscellaneous Application that the assessee has not received any defect notice and due to which unable to cure the defect. 3. Considering the totality of the facts of the case and in the interest of justice, we deem it appropriate to recall the impugned order of the Tribunal (supra) and direct the Registry to place ITA No.1050/PUN/2024 at its original number and re-fix it for hearing in due course and inform both the parties. Thus, the Miscellaneous Application filed by the assessee is allowed. 4. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced on this 08th day of January, 2026. Sd/- Sd/- (DR. DIPAK P. RIPOTE) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 08th January, 2026. Sujeet Printed from counselvise.com MA No.21/PUN/2025 3 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, “C” बᱶच, पुणे / DR, ITAT, “C” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "