RAKESH H MEHTA HUF,MUMBAI V. ACIT, CC-1(2), PUNE

MA 84/PUN/2025

AI Insights

The case involves Rakesh H. Mehta HUF, who filed Miscellaneous Applications seeking the recall of a consolidated order related to the Assessment Years 2018-19 and 2019-20. The applications were necessitated due to the non-appearance of the applicant's representative at a scheduled hearing, attributed to illness and prior adjournment requests. The Tribunal, referencing Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963, considered the reasons provided by the applicant and found them sufficient to warrant the recall of the ex parte order.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 846750 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Pune
• Assessment Year: 2018-2019
• Appeal Filed On: 30-08-2025
• Laws Referred To: Income-tax Appellate Tribunal, Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH M. MEHTA
• Assessee Lawyers: SIMRAN DHAWAN
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER M.A. Nos.84 to 86/PUN/2025 (Arising out of ITA Nos.1731 to 1733/PUN/2024 निर्धारण वर्ा / Assessment Years : 2018-19 and 2019-20 Rakesh H. Mehta HUF, 9 Vidyavihar Building, Deraser Lane, Ghatkopar, East Mumbai – 400 077 Maharashtra PAN : AAKHR9328C Vs. ACIT, Central Circle-1(2), Pune Applicant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned Miscellaneous Applications have been moved by the applicant seeking recall of the consolidated order in ITA Nos.1731 to 1733/PUN/2024 order dated 13.02.2025 in relation to the Assessment Years 2018-19 and 2019-20. 2. During the course of hearing before us, Ld. Counsel for the assessee submitted that the assessee sought adjournment on 07.01.2025 and at the request of the assessee the case was adjourned to 09.01.2025. However, assessee’s Authorised Representative fell ill and vide email dated 08.01.2025 sought adjournment which remained to be considered. The above reasons led to non-appearance before this Tribunal which led Assessee by : Ms. Simran Dhawan (Through Virtual) Revenue by : Shri Manish M. Mehta Date of hearing : 20.03.2026 Date of pronouncement : 27.03.2026 Printed from counselvise.com M.A. Nos 84 to 86/PUN/2025 Rakesh H. Mehta HUF 2 to passing of the order exparte. Therefore, a prayer was made to recall the exparte order passed by the Tribunal order dated 13.02.2025. 3. We have heard the parties and perused the record. Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the appellant and later on the assessee satisfies the Tribunal that there was sufficient cause for his non- appearance, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal. The assessee has successfully demonstrated giving reasons as to why the assessee could not participate in the proceedings before the Tribunal on the scheduled date. In view of the reasons so given, we are satisfied that the assessee was prevented from attending the hearing by a ‘reasonable cause’. As such, the impugned order is recalled and the Registry is directed to fix the appeals for hearing on 20.04.2026. Since date of hearing is announced in the open court, the issuance of separate notice is hereby dispensed. 4. In the result, the Miscellaneous applications of the assessee are allowed. Order pronounced on this 27th day of March, 2026. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 27th March, 2026 Satish Printed from counselvise.com M.A. Nos 84 to 86/PUN/2025 Rakesh H. Mehta HUF 3 आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “B” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "