NAZIMA SADIQUE RAKHANGE,RATNAGIRI V. INCOME TAX OFFICER, WARD 1, RATNAGIRI

MA 11/PUN/2025

AI Insights

The case revolves around a Miscellaneous Application by the assessee, Nazima Sadique Rakhange, seeking to recall an ex-parte order passed by the Income Tax Appellate Tribunal. The original appeal (ITA No. 106/PUN/2024) was heard ex-parte due to the non-appearance of the assessee, which was later attributed to the non-receipt of the hearing notice. The assessee, supported by a sworn affidavit, claimed that she did not receive any notice for the scheduled hearings, leading to the Tribunal's decision to hear the case without her representation. The Department did not object to the recall of the order. The Tribunal, acknowledging the lack of adequate opportunity for the assessee to present her case, decided to recall the ex-parte order and set a new date for the hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312520 (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: PRAMOD SHINGTE
• Keywords: Principle of natural justice
• Section: 144

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.11/PUN/2025 (Arising out of ITA No.106/PUN/2024) निर्धारण वर्ा / Assessment Year: 2017-18 Nazima Sadique Rakhange, Kalkai Kond, Dapoli, Ratnagiri – 415712 PAN : BDUPR4248D Vs. ITO, Ward – 1, Ratnagiri अपीलधर्थी /Applicant प्रत्यर्थी / Respondent Assessee by : Shri Pramod Shingte 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 27.03.2024 passed by this Tribunal in ITA No. 106/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. 106/PUN/2024 was heard ex-parte qua the assessee on 14.03.2024, 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 2 M.A. No. 11/PUN/2025, AY 2017-18 explaining the reasons for non-appearance is supported by sworn affidavit of the assessee. 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 14.03.2024. The relevant extract of the Miscellaneous Application stating the reasons for non- appearance and other contentions raised by the assessee are reproduced below: “Above referred appeal is filed by appellant on 17/01/2024, against the order passed by CIT (A)-NFAC Dated 24/11/2023, which emanates from order passed under section 144 by Income Tax Officer, Ward 1, Ratnagiri. The above referred appeal was scheduled for first hearing on 08/03/2024, and since assessee was not represented by anyone, matter was rescheduled on 14/03/2024 (copy of order is enclosed as Annexure I). On the said date Hon'ble Bench has decided this appeal ex-parte, whereby the appeal was dismissed. In this regard it is your appellant's contention that, your appellant has not received any notice for both above referred hearings (affidavit confirming the non- receipt of notice is enclosed as annexure II), due to this reason assessee or his authorized representative could not attend the hearing on the said date. It is your appellant's humble submission that since the appellant did not get the opportunity to represent appeal in ITA No. 106/PUN/2024, principle of natural justice is being violated, therefore, your appellant most humbly prays before this Hon'ble Bench to recall the above order and grant us an opportunity of hearing and oblige.” 4. The Ld. DR had no objections to the above request of the assessee to recall the order of the Tribunal dated 27.03.2024 in ITA No. 106/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 first hearing itself. We, therefore, recall the order of the Tribunal dated 27.03.2024 in ITA No. 106/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 3 M.A. No. 11/PUN/2025, AY 2017-18 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, िररष्ठदनजीसदिि / Sr. Private Secretary आयकरअपीलीयअदधकरण ,पुणे/ ITAT, Pune "