MAHENDRA SINGH CHAWLA,INDORE V. DCIT CIRCLE-1(1), INDORE

MA 3/IND/2025

AI Insights

The case revolves around a Miscellaneous Application filed by Mahendra Singh Chawla, seeking to restore an appeal that was dismissed ex-parte by the ITAT due to the non-appearance of the assessee's representative. The original appeal was filed against the assessment year 2017-18 and was first listed for hearing on 01.08.2024. The assessee's counsel requested an adjournment, which was granted, but subsequently, the counsel failed to appear on the next scheduled date, leading to an ex-parte dismissal. The assessee argued that the non-appearance was unintentional and due to the counsel's ignorance of the listing, as it was not included in the cause list. The Tribunal, after considering the circumstances and the lack of deliberate neglect, decided to restore the appeal for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716995 (ITAT-INDORE)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 14-02-2025
• Laws Referred To: Income Tax Appellate Tribunal Rules
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEES APPEAL; ASHISH PORWAL
• Assessee Lawyers: S HITESH CHIMNANI; YASH
• Keywords: Set aside

Judgement Text

" Page 1 of 7 आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER M.A No.03/Ind/2025 (AY: 2017-18) Mahendra Singh Chawla, 4/35 Gram Pigdamber, A.B. Road, Near Rau, Indore (PAN:AAZPC0120C) बनाम/ Vs. DCIT Circle 1(1), Indore (Appellant) (Revenue) Assessee by S/Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, DR Date of Hearing 08.08.2025 Date of Pronouncement 18.08.2025 आदेश / O R D E R Per Paresh M Joshi, J.M: The assessee has filed a Miscellaneous Application in terms of Rule 24 of the Income Tax Appellate Tribunal Rules, for restoring their appeal bearing ITA No.245/Ind/2024 which was disposed off by this tribunal vide their order dated 04.09.2024, as dismissed. In para 2 of the ITAT order dated 04.09.2024 it is recorded as under:- “2. None has appeared on behalf of the assessee when this appeal was called for hearing. It transpires from the record that on the earlier date of hearing that 1st August 2024 the assesse requested for adjournment of hearing and accordingly the Printed from counselvise.com Mahendra Singh Chawla MA No.03/Ind/2025 - A.Y.2017-18 Page 2 of 7 hearing of the matter was adjourned for today at the request of the assessee vide letter dated 29th July 2024. Despite the fact that the hearing of the case was adjourned for today at the request of the assesse none has appeared on behalf of the assesse when this appeal was called for hearing at 10:30AM and then at 1:30PM. Accordingly the Bench proposes to hearing and disposes off this appeal ex-parte”. 2. The assessee’s aforesaid M.A bearing No.03/Ind/2025 is reproduced below:- BEFORE THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE ASSESSMENT YEAR 2017-2018 ITA No. 245/IND/2024 ORDER DATED 04.09.2024 MAHENDRA SINGH DCIT INDORE CIRCLE1-(1), CHAWLA INDORE Vs (APPELLANT) (RESPONDENT) MISCELLANOUS PETITION 01) The above-mentioned appeal was for the first time fixed for hearing by the Hon'ble Bench for 1\" August, 2024 for which adjournment was sought for on the ground of counsel was busy in filing of returns of various client for A.Y. 2024-25 for which last date was 31.07.2024, therefore, case could not be prepared for argument, which was adjourned by the Honorable Bench. The next date of hearing was fixed for 02.09.2024, on that date Counsel attended the Court of the Honorable Bench in connection with other appeal, but in absence of listing of assessee's case in the cause list for the appeals fixed for 02.09.2024 has not attended the Honorable Court for assessee's appeal. Resulting, the Honorable Bench decided to dispose the Printed from counselvise.com Mahendra Singh Chawla MA No.03/Ind/2025 - A.Y.2017-18 Page 3 of 7 assessee's appeal ex-part as mentioned at Page No 2 of the order dated 04.09.2024. The judgment/decision for the same was made on the same day vide order dated 04.09.2024. 2) That the appeal was filed by the Appellant in the month of April, 2024 that means it was a latest appeal and no overdue appeal was pending before the Honorable Bench. 3) The Authorised Representative CA S.C.Padliya attended the Court of the Honorable Bench on 02.09.2024 but in absence of knowledge of fixation of the present appeal could not appear before the Honorable Bench and can seek for adjournment of the case. therefore, no one could be presented before the Honorable Bench. 4) Since no one was present therefore, the Honorable Bench reached to the conclusion that the Appellant is not interested in continuing the present appeal and consequently passed an ex-part order treating the appellant in default and accordingly dismissed the appellant's appeal. 5) Now the appellant beg to submit as under before the Honorable Bench to reconsider the ex-part order passed by the Honorable Bench treating the Appellant as in default and accordingly dismissed the appeal without according any further opportunity to substantiate the grounds as raised before the such Under Bench. Honorable circumstances the appellant pray before the Honorable Bench after considering the following submissions of the appellant the ex-part order passed by the Honorable Bench may kindly be recalled for fresh hearing and to be adjudicated on the facts and merits of the case. (a) The Appeal under consideration was not an overdue since it was filed in April, 2024. Printed from counselvise.com Mahendra Singh Chawla MA No.03/Ind/2025 - A.Y.2017-18 Page 4 of 7 (b) The case was fixed for hearing only one time before the stipulated date i.e. 01.08.2024, which was also adjourned for 02.09.2024 (c) Counsel of the appellant could not appear before Honorable Bench which was on account of ignorance of the fact of fixing the date of hearing for want of listing in cause list. (d) The Appellant as well as the Authorised Representative beg pardon for the conduct of not appearing personally on 02.09.2024 and request for adjournment. Due to some unavoidable circumstances otherwise was not the intention to ignore the hearing. It is submitted with great respect that the ex-part order passed by the Honorable Bench treating the appellant in default and dismissing the Appellant's appeal It is therefore prayed that the Appellant's miscellaneous application for recalling the appeal in the given circumstances may very kindly be accepted, by recalling the judgment. Place: INDORE Mahendra Singh Chawla Dated: 31 December, 2024 (Appellant) Encls: i)Copy of order of ITAT dated 16.08.2016 ii) Copy of Challan receipt for Rs. 50/- iii)Copy of Adjournment application filed on 12.08.2016 3. The hearing in the above Miscellaneous Application took place before this Tribunal on 08.08.2025 when Ld. AR appeared for and on behalf of the assessee and interalia contended that their Appeal bearing ITA No.245/Ind/2024 be restored in terms Printed from counselvise.com Mahendra Singh Chawla MA No.03/Ind/2025 - A.Y.2017-18 Page 5 of 7 of Rule 24 of the Income Tax Appellate Tribunal Rules 1963 as they have “sufficient cause” for non appearance on 02.09.2024 when the above appeal matter was listed for final hearing before this Tribunal. It was submitted that the aforesaid ITA No.245/Ind/2024 was listed for the very first time for the hearing on 01.08.2024 when the assessee’s AR made a request for an adjournment as and by way of an application on certain bonafide grounds and that the said application for an adjournment was allowed by this Tribunal and matter was adjourned for 02.09.2024. However on 02.09.2024 none appeared for and on behalf of the assessee and this Tribunal proceeded with the matter and pronounced the order rejecting the appeal as dismissed on 04.09.2024 as and by way of a detailed order. The Ld. AR submitted that due to inadvertence of counsel, the assessee herein went unrepresented before this Tribunal on 02.09.2024 when the matter was relisted for final hearing and this Tribunal in the absence of AR of the assessee proceeded with the matter and decided the appeal in an ex-parte manner. The lapse on 02.09.2024 by non appearance of counsel was not a deliberate one and mistake was inadvertently committed. The Printed from counselvise.com Mahendra Singh Chawla MA No.03/Ind/2025 - A.Y.2017-18 Page 6 of 7 assessee was in fact serious in pursuing the appeal and even now he is seriously interested in pursuing the appeal if this tribunal takes a decision to restore the appeal. It was also pleaded that CA S.C.Padliya did attend the Tribunal on 02.09.2024 but was not aware of listing of this specific appeal. It was also contended that the matter was not an overdue matter since long as it was filed in the April, 2024 only. It was listed for the first time on 01.08.2024 and on second listing date i.e. 02.09.2024 it got dismissed due to non appearance of Ld. AR for assessee due to inadvertence on the part of the assessee’s counsel. The Ld. AR also pleaded that their act of non appearance on 02.09.2024 be pardoned. It was finally prayed that the matter be restored for hearing on merit in order to meet the ends of justice. Upon making inquiry with the registry whether any notice was send for 02.09.2024 we were informed that no notice was send by the registry. The Ld. DR in view of aforesaid facts has no objection if the ITAT order dated 04.09.2024 is set aside and the appeal is further restored by this Tribunal. Printed from counselvise.com Mahendra Singh Chawla MA No.03/Ind/2025 - A.Y.2017-18 Page 7 of 7 4. In the premises aforesaid, we find that the assessee has made out a case of “sufficient cause” for non appearance on 02.09.2024 and accordingly we set aside the ITAT order dated 04.09.2024 and restore the aforesaid appeal bearing ITA No.245/Ind/2024 for hearing and final disposal. The registry is directed to give fresh date to the assessee as and by way of a fresh notice. 5. In result, Miscellaneous Application is allowed, with no order as to cost. Order pronounced in open court on 18.08.2025. Sd/- Sd/- (B.M. BIYANI) (PARESH M JOSHI) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore िदनांक / Dated : 18.08.2025 Dev/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order COPY Senior Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore Printed from counselvise.com "