PREMCHAND RAGHAVJI KANSARA CHARITABLE TRUST,MUMBAI V. CIT EXEMPTIONS MUMBAI, MUMBAI

MA 228/MUM/2025

AI Insights

The case involves the Premchand Raghavji Kansara Charitable Trust, which filed a Miscellaneous Application to recall an ex-parte order passed by the Income Tax Appellate Tribunal due to the absence of their representative during the scheduled hearing. The absence was attributed to the illness of their Chartered Accountant, who was unable to attend or send a representative due to oversight. The Tribunal found the reason for non-attendance to be genuine and bona fide, leading to the decision to recall the ex-parte order and restore the appeal for a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791315 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 02-09-2025
• Laws Referred To: ITAT Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIRABHADRA MAHAJAN
• Assessee Lawyers: BHARAT KUMAR
• Keywords: Charitable institution; Procedural lapse

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & SHRI OMKARESHWAR CHIDARA, AM M.A. No. 228/Mum/2025 in I.T.A. No. 1719/Mum/2025 Premchand Raghavji Kansara Charitable Trust 194-D, Girgaum Gaiwadi Mumbai-400 004. Vs. CIT (Exemptions) 601, 6th Floor Cumballa Hill MTNL Pedder Road Mumbai-400 026. PAN : AAATP3499G (Appellant) : (Respondent) Appellant /Assessee by : Shri Bharat Kumar Revenue / Respondent by : Shri Virabhadra Mahajan Date of Hearing : 28.11.2025 Date of Pronouncement : 08.12.2025 O R D E R Per Omkareshwar Chidara, AM: The appellant filed Miscellaneous Application in the above cited case to recall the order passed by the Bench. In the above cited case, there is no representative to represent the above said case on the date of hearing 22.4.2025. The appeal of the appellant was dismissed because there is neither adjournment letter nor any other evidence filed in support of the grounds of appeal. On 2.9.2025, Miscellaneous Application is filed by the appellant seeking to recall ex-parte order passed by the Bench. 2. During the hearing Ld. AR has mentioned that the Chartered Accountant Shri Bharat Kumar is not well and the assistant of CA Shri Bharat Kumar was sent to request a passover and due to an oversight, this case was not passedover and ex-parte order was passed. Since non attendance of Ld. AR of the appellant is not unintentional but occurred due to a genuine and bonafide Printed from counselvise.com 2 Premchand Raghavji Kansara Charitable Trust mistake. A certificate from Bharat Kumar attesting to his illness and the circumstances leading to the non-attendance was filed during the hearing proceedings. In view of the same, it was requested by Ld. AR that the case may be recalled and posted for hearing again and to be decided on merit. 3. In our considered view, the circumstances placed before us establish a reasonable and bona fide cause for the assessees' non-appearance. It is a settled principle that litigants should not suffer for procedural lapses not attributable to them, especially when substantive rights are at stake. In such circumstances, and having regard to the mandate of Rule 24 of the ITAT Rules, 1963, we deem it appropriate, in the interest of justice, to recall the impugned order of the Tribunal. We accordingly direct the Registry to restore the appeal to its original number and list them for hearing in due course, in accordance with law. 4. In the result, the Miscellaneous Application filed by appellant stands allowed. Order pronounced on 08.12.2025. Sd/- Sd/- (SANDEEP GOSAIN) (OMKARESHWAR CHIDARA) Judicial Member Accountant Member PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4. 5. Guard File CIT BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai Printed from counselvise.com "