MR. ANIL JAGANNATH KEDAR,SOLAPUR V. WARD 1(2), SOLAPUR, SOLAPUR

MA 81/PUN/2024

AI Insights

The case revolves around a Miscellaneous Application by the assessee, Mr. Anil Jagannath Kedar, seeking to recall an ex-parte order passed by the Income Tax Appellate Tribunal. The original appeal (ITA No. 567/PUN/2024) was heard ex-parte due to the non-appearance of the assessee, attributed to the non-receipt of the hearing notice. The assessee, supported by a sworn affidavit, claimed that no notice was received for the scheduled hearing, leading to the ex-parte decision. The Tribunal, upon reviewing the circumstances and the lack of opportunity for the assessee to present his case, decided to recall the ex-parte order and reschedule the hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312519 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1961, Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P. MURKUNDE
• Assessee Lawyers: AAKASH PARAKH; PIYUSH BAFNA

Judgement Text

" आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / MA No.81/PUN/2024 (Arising out of ITA No.567/PUN/2024) निर्धारण वर्ा / Assessment Year: 2017-18 Mr. Anil Jagannath Kedar, At Post-Wasud, Sangola, Dist.-Solapur-413307 PAN : ASVPK0584A Vs. ITO, Ward – 1(2), Solapur अपीलधर्थी /Applicant प्रत्यर्थी / Respondent Assessee by : Shri Aakash Parakh & Piyush Bafna Department by : Shri Ramnath P. Murkunde Date of hearing : 11-04-2025 Date of Pronouncement : 28-04-2025 आदेश / ORDER PER ASTHA CHANDRA, JM : By this Miscellaneous Application the assessee seeks to recall the ex- parte order dated 14.05.2024 passed by this Tribunal in ITA No. 567/PUN/2024 pertaining to Assessment Year (“AY”) 2017-18 wherein the Tribunal partly allowed the appeal of the assessee under rule 24 of the Income Tax (Appellate Tribunal) Rules, 1961 read with section 254(2) of the Income Tax Act, 1961. 2. The appeal in ITA No. 567/PUN/2024 was heard ex-parte qua the assessee on 23.04.2024, the date fixed for hearing before the Tribunal. Now, in this Miscellaneous Application, the assessee has shown reasons for its non- appearance before the Tribunal with request to recall the said order of the Tribunal and hear the appeal on its merits. The Miscellaneous Application explaining the reasons for non-appearance is supported by sworn affidavit of the assessee. 2 M.A. No. 81/PUN/2024, AY 2017-18 3. The Ld. AR invited our attention to the reasons for non-appearance stated in the Miscellaneous Application filed by the assessee. It was stated to be non-receipt of notice of hearing scheduled on 23.04.2024. The relevant extract of the Miscellaneous Application stating the reasons for non- appearance and other contentions raised by the assessee in the Miscellaneous Application are reproduced below: 12. Ex-parte order due to non resist of hearing notice. 12.1. is submitted that the present order of Hole Bench is an ex-parte order Thus, as per Rule 24 of income-tax Appellant Tribunal Rules, 1963 (ITAT Rules) whereby in case of expert order the Appellant satisfies the Tribunal Put there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Hon'ble Tribunal can restore the appeal. 12.2. Upon confronting the Appellant, the appellant clarified that no hearing notice was received, ether by email or postal mail, for the scheduled hearing on 23-04-2004. Thus, nobody could appear before Hon'ble Bench. 12.3. is submitted that at the time of the ling appeal before Hon'ble ITAT in Form 26, the anal ass [e-mail] and phone number 9552471010 of the Appellant was submitted so that the notice of hearing would directly be mailed to the Appellant. 12.4. However, is respectfully submitted that neither the Appellant has not received the notice of the hearing scheduled for 23-04-2024. This fact came to light only after the order was passed. To substantiate this, the Appellant has fled a swom affidavit dated -12-2024, confirming the non-receipt of the notice. A copy of the said affidavit is attached herewith at page No 12.5. Therefore, the present order may kindly be recalled, and matter be heard. 13. Non adjudication of various grounds of appeal raised in the appeal memo: 13.1. Further, it is submitted that the Hon'ble Bench did not adjudicate below grounds raised in the appeal memo which constitutes the mistakes apparent from the record as per section 254(2) of the Act- A. Ground No. 1 & 2 - challenging validity of the assessment order passed u/s 144. B. Ground No. 3-non-grant of opportunity of personal hearing through video conferencing by Lit. CIT-Appeal despite specifically requested by assessee. C. Ground No. 4 to 9-grounds challenging additions made on merit. 13.2. The Appellant respectfully submits that Hon'ble SMC bench inadvertently did not notice and decide various grounds raised before it which goes to the root of the matter and thus, it constitutes a mistake apparent from record. 13.3. The Appellant prays that where the Tribunal inadvertently fails to notice and decide the question raised before it which goes to the root of the matter under any circumstances, the same may be rectified under section 254(2) of the Act. 14. The Appellant submits that due to the said mistakes crept in the order dated 14-05-2024, the appellant has been subjected to grave injustice. Therefore, the Appellant prays your honors for rectifying the said mistake which is apparent from the record and may please recalling the order dated 14-05-2024 by passing an appropriate order.” 3 M.A. No. 81/PUN/2024, AY 2017-18 4. The Ld. DR had no objections to the above request of the assessee to recall the order of the Tribunal dated 14.05.2024 in ITA No. 567/PUN/2024. 5. We have heard the Ld. Representatives of the parties, considered their submissions and perused the material available on record. We are of the view that there was sufficient cause for non-appearance of the assessee before the Tribunal. Further, in our view, the assessee was not provided with adequate opportunity of hearing to present and substantiate its case before this Tribunal as the matter was heard ex-parte qua the assessee by the Bench on the very first date of hearing itself. We, therefore, recall the order of the Tribunal dated 14.05.2024 in ITA No. 567/PUN/2024 and direct the Registry to fix the aforesaid appeal for hearing on 08.05.2025 before the regular Bench. As the date of hearing is already pronounced in the Open Court in the presence of Ld. Representatives of both the parties, no separate notice of hearing shall be issued. 6. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 28th April, 2025. Sd/- Sd/- (Manish Borad) (Astha Chandra) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददन ांक / Dated : 28th April, 2025. रदि आदेश की प्रनिनलनप अग्रेनर्ि / Copy of the Order forwarded to : 1. अपील थी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr. CIT concerned. 4. धिभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, “एक सदस्य मामला” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. //सत्य दपत प्रदत// True Copy// आदेश नुस र / BY ORDER, िररष्ठ दनजीसदिि / Sr. Private Secretary आयकरअपीलीयअदधकरण ,पुणे/ ITAT, Pune "