NARENDRA KACHRULAL ABAD,JALNA V. INCOME-TAX OFFICER, WARD - 1, JALNA

MA 365/PUN/2022

AI Insights

The case revolves around a miscellaneous application filed by Narendra Kachrulal Abad under rule 24 of the Income Tax (Appellate Tribunal) Rules, 1961, seeking the recall of an ex-parte order that dismissed his appeal due to non-appearance. The appeal was initially dismissed on 26.05.2022 for non-appearance on the scheduled hearing date, 23.05.2022. The assessee provided reasons for the non-appearance, supported by an affidavit and medical certificate of his authorized representative, who was unable to attend due to his wife's illness. The Tribunal considered these submissions and decided to recall the ex-parte order, allowing the appeal to be heard on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 28913 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1961, Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP P. SATHE
• Assessee Lawyers: HARI KRISHAN

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.365/PUN/2022 (Arising out of ITA No.866/PUN/2019) निर्धारण वर्ा / Assessment Year: 2009-10 Narendra Kachrulal Abad, Abad House, Nal Galli, Kadrabad, Jalna - 431203 PAN : ACSPA9531C Vs. ITO, Ward – 1, Jalna अपीलधर्थी /Applicant प्रत्यर्थी / Respondent Assessee by : Shri Hari Krishan Department by : Shri Sandeep P. Sathe, Date of hearing : 17-01-2025 Date of Pronouncement : 11-03-2025 आदेश / ORDER PER ASTHA CHANDRA, JM : This miscellaneous application has been filed by the assessee under rule 24 of the Income Tax (Appellate Tribunal) Rules, 1961 read with section 254 of the Income Tax Act, 1961 seeking recall of ex-parte order dated 26.05.2022 in ITA No. 866/PUN/2019 for the assessment year 2009-10 vide which the appeal of the assessee was dismissed due to non-appearance. 2. The appeal was dismissed due to non-appearance of the assessee on 23.05.2022 the date fixed for hearing before the Tribunal. Now in this miscellaneous application the assessee has shown reasons for his non- appearance before the Tribunal with request to recall the ex-parte order dated 26.05.2022 of the Tribunal and hear the appeal on its merit. The application explaining the non-appearance is well supported by an affidavit of the assessee as well as his then authorised representative. 2 M.A. No. 365/PUN/2022 (Arising out of ITA No.866/PUN/2019, AY 2009-10 3. The Ld. AR reiterated the reasons for non-appearance stated in the miscellaneous application filed by the assessee which is reproduced below: “2. The appeal of the assessee has been dismissed „ex-parte‟ for non-appearance of the assessee at the time of the hearing of the appeal on 23-05-2022. 3. (i) It is respectfully submitted that the assessee has appointed Dr. Chandrashekhar Narayan Chobe, Tax Practitioner as his Authorised Representative to appear before the Hon'ble Income Tax Appellate Tribunal in this appeal (copy of the letter of authority in this regard is enclosed as Annexure. Dr. Chandrashekhar Narayan Chobe, the Authorised Representative of the assessee however could not appear before the Hon'ble Income Tax Appellate Tribunal at the time of the hearing of the appeal on 23-05-2022, because of the illness of his wife Mrs. Smita Chandrashekhar Chobe. (Medical certificate issued by Dr. Deepak jai (BHMS) dated 23-05-2022 in this regard is attached as Annexure 'D'). (ii) The Authorised Representative has however sent an e-mail to the Hon'ble Income Tax Appellate Tribunal on 23-05-2022 requesting for the adjourned of the appeal (copy of the e-mail is attached as Annexure 'E') (copy of the application for adjournment of the appeal sent with the above e-mail is attached as Annexure 'F') (copy of the affidavit of Dr. Chandrashekhar Narayan Chobe the Authorised Representative in in this regard is attached as Annexure 'G'). 4. In view of the above it is respectfully submitted that, there was a sufficient cause for non-appearance of the assessee when the appeal was called on for hearing. PRAYER 5. It is accordingly requested that the 'ex-parte' order of the Hon'ble Income Tax Appellate Tribunal passed in this case on 26-05-2022 may kindly be re-called.” 4. The Ld. DR, on the other hand, opposed the miscellaneous application. 5. We have heard the Ld. Representative of the parties, perused the material available on record and considered the above submission of the assessee. We find that the then authorised representative of the assessee could not appear before the Tribunal owing to his wife’s illness for which the medical certificate is placed on record. Further, it is also observed that the authorised representative had sought adjournment on 23.05.2022 via email, however, the same was not taken into consideration by the Bench. Thus, in our view, there was sufficient reason for non-appearance of the assessee before the Tribunal on the date fixed for hearing i.e. 23.05.2022. We, therefore, recall the order dated 26.05.2022 in ITA No. 866/PUN/2019 for the assessment year 2009-10 and direct the registry to fix the aforesaid appeal for hearing in due course. 3 M.A. No. 365/PUN/2022 (Arising out of ITA No.866/PUN/2019, AY 2009-10 6. In the result, miscellaneous application of the assessee is allowed. Order pronounced in the open court on 11th March, 2025. Sd/- Sd/- (Manish Borad) (Astha Chandra) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददन ांक / Dated : 11th March, 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, िररष्ठदनजीसदिि / Sr. Private Secretary आयकरअपीलीयअदधकरण ,पुणे/ ITAT, Pune "