MAHENDRA DHARIWAL,MUMBAI V. ASST CIT 11(1), MUMBAI

MA 252/MUM/2025

AI Insights

The case involves Mahendra Dhariwal, the assessee, who filed MAs arising from ITA No. 810 to 812/Mum/2013, seeking rectification of a Tribunal order dated 17.03.2025. The original decision was made ex-parte as the assessee or his representative failed to appear due to the death of his previous CA and the new CA's lack of documents. Upon presentation of sufficient reasons for the non-appearance, the Tribunal decided to recall the ex-parte order and restore the appeals for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840274 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 30-09-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIRABHADRA MAHAJAN
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, JUDICIAL MEMBER M.A. Nos. 250, 251 & 252/MUM/2025 (Arising out of ITA No. 810 TO 812/MUM/2013, A.Y.2003-04, 2004-05 & 2005-06) Mahendra Dhariwal Flat No. 4, Building No. 16, Oshiwara MHADA, Andheri (West) Mumbai 400053 Vs. The Assistant Commissioner of Income Tax- 11(1) – Mumbai Current AO: ITO – 41(3) (2), Kautilya Bhavan Bandra-Kurla Complex, Mumbai 400051 PAN/GIR No.AEPPD3227D Applicant) Respondent) Applicant by Mr. Ravikant Pathak Respondent by Shri Virabhadra Mahajan, (Sr. Dr.) सुनवाई क\u0002 तारीख/Date of Hearing 23.01.2026 घोषणा क\u0002 तारीख/Date of Pronouncement 23.02.2026 ORDER PER SANDEEP GOSAIN, JM: The present MA have been filed by the assessee arising out of ITA No. 810 to 812/Mum/2013, order dated 17.03.2025 requesting for rectification of the Tribunal order. 2. We have heard the counsels for both the parties, material placed on record and also the orders passed by the Bench. From the records, we noticed that the matter was decided ex-parte as the assessee or his representative Printed from counselvise.com 2 M.A. No. 250, 251 & 252/MUM/2025 (A.Y.: 2003-04) could not appear because of the fact that previous CA of the assessee who was handled the case had passed away and new CA was not having requisite documents hence the assessee could not put its effective appearance before Bench when the case was called. 3. Since the matter was decided ex-parte, now the assessee through his representative had shown sufficient reason for his non appearance. Therefore we recall and set aside the ex-parte order dated 17.03.2025 and restore the appeal. Consequently the Registry is directed to list the appeals for afresh hearing in due course and parties be informed accordingly. 3. In the result, all the MAs filed by the assessee stands allowed. Order pronounced in the open court on 23.02.2026. Sd/- Sd/- (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 23.02.2026 Printed from counselvise.com 3 M.A. No. 250, 251 & 252/MUM/2025 (A.Y.: 2003-04) Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, (Dy./Asstt. Registrar)ITAT, Mumbai Printed from counselvise.com "