MRS. PRANITA P. THAKUR,MUMBAI V. INCOME TAX OFFICER WARD4(3), MUMBAI

MA 136/MUM/2025

AI Insights

The case involves Smt. Pranita Pankaj Thakur, who filed miscellaneous applications under section 254(2) of the Income Tax Act, 1961, seeking recall of an ex parte order by the Tribunal concerning her income tax assessments for the years 2009-10 and 2010-11. The assessments were reopened following a search operation that revealed unexplained cash entries in her accounts. Initially, her appeals were dismissed due to non-compliance, and subsequent appeals to the Tribunal were also dismissed for lack of documentary evidence and continued non-compliance. The assessee argued that there was a 'sufficient cause' for her non-compliance, which led to the Tribunal's decision to recall the earlier order and provide her another opportunity to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705994 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2009-2010
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASIF KAR MALI
• Keywords: Reasonable cause; Unexplained investment; Principle of natural justice
• Section: 148; 132; 68

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. GIRISH AGRAWAL, AM MA No. 136/Mum/2025; (Assessment Year: 2009-10) (Arising out of ITA No. 4705/Mum/2023) & MA No. 135/Mum/2025; (Assessment Year: 2010-11) (Arising out of ITA No. 4704/Mum/2023) Smt. Pranita Pankaj Thakur Thakur Niwas, C. S. Road, Virar West, Tal. Vasai, District – Palghar – 401303 Vs. Income Tax Officer, Ward 4(3), Thane PAN/GIR No. AAUPT2294F (Applicant) : (Respondent) Applicant by : Shri S. Shah, Adv. (Virtually appear) Respondent by : Shri Asif Karmali, SR. DR. Date of Hearing : 27.06.2025 Date of Pronouncement : 02.07.2025 O R D E R Per Kavitha Rajagopal, J M: The present Miscellaneous Applications have been filed by the assessee/applicant u/s. 254(2) of the Income Tax Act, 1961 (‘the Act' for short), for recall of the ex parte order of the Tribunal in ITA No. 4705 & 4704/Mum/2023, dated 25.10.2024. 2. The brief facts of the case are that the assessee is an individual and had filed her return of income on 12.09.2011, declaring total income at Rs.7,45,560/-. The assessee’s case was reopened vide notice u/s. 148 of the Act dated 28.01.2016 for the reason that pursuant to a search action u/s. 132 of the Act carried out in the case of Swastik Group of cases dated 31.07.2014, it was observed that the assessee has introduced cash 2 MA No. 136 & 135/Mum/2025 (A.Y. 2009-10 & 2010-11) Pranita Pankaj Thakur aggregating to Rs.19,10,000/- in a books of accounts which was found to be unexplained in her return of income, thereby holding that income has escaped assessment. The learned Assessing Officer (ld. A.O. for short) passed the assessment order u/s.143(3) r.w.s. 147 of the Act dated 22.12.2016, determining the total income at Rs.26,55,560/- after making an addition on the impugned amount as ‘unexplained investment’ u/s. 68 of the Act. 3. Aggrieved the assessee was in appeal before the first appellate authority who vide an ex parte order dated 27.10.2023 had dismissed the appeal filed by the assessee on the ground that the assessee was non-compliant throughout the appellate proceeding. 4. The assessee was in appeal before the Tribunal and the Tribunal vide an ex parte order dated 25.10.2024 had dismissed the appeal filed by the assessee on the ground that the assessee has failed to produce any documentary evidences and even after the second round of appeal the assessee had consistently been non-compliant before the lower authorities. The applicant/assessee has filed the present miscellaneous application to recall the impugned order of the Tribunal on the ground that the assessee/applicant had ‘sufficient cause’ for non-compliance before the Tribunal on the date of hearing. 5. We have heard the rival submissions and perused the materials available on record. As there was no representation on behalf of the assessee, the Tribunal vide order dated 25.20.2024 passed an ex parte order dismissing the assessee’s appeal. The assessee contended that there was reasonable cause for non-compliance and prayed that the order of the Tribunal be recalled. 6. Upon perusal of the same, we deem it fit to recall the order of the Tribunal dated 25.10.2024, in order to provide the assessee with one more opportunity to present her 3 MA No. 136 & 135/Mum/2025 (A.Y. 2009-10 & 2010-11) Pranita Pankaj Thakur case before the Tribunal by adhering to the principles of natural justice and also in the interest of justice dispensation. 7. We have not expressed any view on the merits of the case and the same needs to be adjudicated afresh by the Tribunal. 8. In the result, the miscellaneous applications filed by the assessee/applicant are allowed. Order pronounced in the open court on 02.07.2025 Sd/- Sd/- (GIRISH AGRAWAL) (KAVITHA RAJAGOPAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated: 02.07.2025 Karishma J. Pawar (Stenographer) Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT- concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER, (Dy./Asstt.Registrar) ITAT, Mumbai "