RAJASHTHANI RAWAL BRAHMAN SAMAJ VIKAS MANDAL,MUMBAI V. COMMISSIONER OF INCOME TAX (APPEALS)-INCOME TAX DEPT, MUMBAI

MA 294/MUM/2025

AI Insights

The case involves M/s. Rajasthani Rawal Brahman Samaj Vikas Mandal, who filed a miscellaneous application seeking recall of an ex-parte order dated 27.11.2024. The application was based on the grounds of having 'sufficient cause' for non-compliance during the appellate proceedings. However, the application was filed with a delay of 157 days, which is significant. The Tribunal, referencing section 254(2) of the Income Tax Act, dismissed the application without considering the merits of the case, solely on the basis of the delayed filing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 843791 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 04-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIRABHADRA MAHAJAN

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM MA No.294/M/2025 (Arising out of ITA No.3416/Mum/2024) (Assessment Year: 2017-18) M/s. Rajasthani Rawal Brahman Samaj Vikas Mandal, 17, Om Shree Sai Darshan, Kailash Nagar, Koper Cross Road, Opp. Sakharam Complex, Dombivali (W), Thane – 421 202 Vs. The Commissioner of Income Tax (Appeals), Circle-3, Income Tax Department, Kalyan, Maharashtra – 421 306 PAN:AACAR9376B (Appellant) : (Respondent) Assessee by : Shri Amrut Rawal, (President of the trust) Respondent by : Shri Virabhadra Mahajan, Sr. DR Date of Hearing : 19.12.2025 Date of Pronouncement : 17.03.2026 O R D E R Per Kavitha Rajagopal, JM: The present Miscellaneous Application has been filed by the assessee/applicant for recall of the Tribunal’s ex-parte order dated 27.11.2024 on the ground that the assessee/applicant had “sufficient cause” for non-compliance during the appellate proceeding before the Tribunal. 2. Before getting into the merits of the miscellaneous application, it is observed that the present miscellaneous application has been filed belatedly with a delay of 157 days. Printed from counselvise.com M A N o.29 4 /M/ 20 25 ( Ar is ing o ut o f I TA N o.3 41 6/M u m/ 2 0 24 ) M/s. Rajasthani Rawal Brahman Samaj Vikas Mandal 2 This fact was not controverted by any of the parties. As it is a settled proposition of law that delay in filing miscellaneous application cannot be condoned by the inherent power of the Tribunal as per the provisions of section 254(2) of the Act, we deem it fit to dismiss the miscellaneous application filed by the assessee/applicant in limine without getting into the merits of the case. 3. In the result, the miscellaneous application filed by the assessee/applicant is hereby dismissed. Order pronounced in the open court on 17.03.2026 Sd/- Sd/- (OM PRAKASH KANT) (KAVITHA RAJAGOPAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated: 17.03.2026 * Kishore, Sr. P.S. 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 Printed from counselvise.com "