RAMCHANDRA MARUTI MOHITE,KOLHAPUR V. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOLHAPUR

MA 31/PUN/2024

AI Insights

The case involves Ramchandra Maruti Mohite, an 88-year-old assessee, who faced an ex-parte order from the Income Tax Appellate Tribunal Pune Bench regarding an appeal against the addition of Rs 3,89,00,000 to his income, following a search operation under section 132 of the ITA, 1961. The assessee, due to severe health issues, was unable to attend the hearings or appoint a counsel, leading to the dismissal of his appeal. The Tribunal, upon reviewing the circumstances and the medical condition of the assessee, decided to recall the ex-parte order and scheduled a new hearing, prioritizing justice and the right to a fair hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 24646 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-04-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: KISHOR B PHADKE
• Keywords: Opportunity of being heard
• Section: 132

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER MA No.31/PUN/2024 (Arising out of ITA No.461/PUN/2022) Assessment Years : 2012-13 Ramchandra Maruti Mohite 17-E, Shiv Parvati, Nagala Park, Kolhapur – 416003 Vs. ACIT, Central Circle, Kolhapur PAN: ABGPM8695J (Assessee) (Respondent) Assessee by : Shri Kishor B Phadke (Virtual hearing) Department by : Shri Ramnath P Murkunde Date of hearing : 20-09-2024 Date of pronouncement : 04-11-2024 O R D E R PER R. K. PANDA, VP : The assessee through this Miscellaneous Application has requested the Tribunal to recall the ex-parte order passed by it dismissing the appeal of the assessee. 2. The Ld. Counsel for the assessee drew the attention of the Bench to the contents of the Miscellaneous Application which read as under: 2 MA No.31/PUN/2024 “1. The above appeal was decided by the \"B\" bench of Hon'ble ITAT, Pune vide appellate order dated 23/08/2023. The said order was physically received by the appellant on 25/09/2023. Copy of the said order is attached herewith and marked as Annexure-1. 2. The key facts involved in the appeal was the addition of Rs 3,89,00,000. The brief facts of the case are that the appellant was subject to search operation u/s 132 of the ITA, 1961 on 25/08/2011. During the course of search, the appellant surrendered a sum of Rs 3,89,00,000 to cover up the discrepancies in the seized papers etc. 3. On appeal to CIT(A), the learned CIT(A) echoed the order of learned AO and confirmed the addition made by the learned AO. 4. Aggrieved by such actions of the I-T authorities, appellant preferred an appeal before the Hon'ble ITAT Pune Bench. From the ITAT portal, it is seen that the appeal was called for hearing on following dates: - 22/08/2023 - 03/08/2023 - 16/06/2023 - 29/05/2023 - 10/05/2023 - 04/05/2023 - 03/05/2023 - 01/05/2023 - 17/03/2023 - 27/02/2023 - 10/01/2023 5. It is submitted that appellant is an 88-year-old assessee who is not keeping well since last 5 years due to Chronic Kidney disease, Hepato Cellular Carcinoma with Parkinson's disease Appellant has been hospitalized on several occasions during the above-mentioned period Copy of medical certificate is attached herewith and marked as Annexure-2. 6. Due to this prolonged illness, appellant could neither appoint a counsel for representation before the Hon'ble Bench nor could file adjournment before the Hon'ble Bench. 7. Appellant certainly intends to argue the matter & make submission by placing all evidences before the Hon'ble ITAT. 8. Present Miscellaneous Application is being filed before the Hon'ble ITAT with folded hands and with a request for adjudication of grounds of appeal on merits by providing proper opportunity of being heard. 3 MA No.31/PUN/2024 9. The appellant therefore prays that the Hon'ble Appellate Tribunal may be pleased to recall the Appellate order dated 23/08/2023 and reconsider the matter for fresh adjudication for the above prayers. 3. Referring to the above, he submitted that since the Tribunal has passed an ex-parte order, therefore, in the interest of justice, the order of the Tribunal should be recalled and the assessee should be given an opportunity to argue his case on merit. 4. The Ld. DR on the other hand strongly objected to the Miscellaneous Application filed by the assessee and submitted that since the assessee did not respond to the various notices issued by the Tribunal, the Tribunal was constrained to pass the ex-parte order dismissing the appeal of the assessee. 5. We have heard the rival arguments made by both the sides and perused the record. It is an admitted fact that despite number of opportunities granted by the Tribunal, the assessee did not appear before the Tribunal for which, the order was passed ex-parte. At the same time, it is also an admitted fact that the assessee is 80 years old senior citizen who was not keeping good health which is evident from the medical reports filed by the assessee. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to recall the order of the Tribunal for fresh hearing and the appeal is fixed for hearing on 27.11.2024. No separate notice of hearing shall be sent to either side and this order shall be treated as service of notice to both sides. The assessee is hereby directed to appear before 4 MA No.31/PUN/2024 the Tribunal on the said date without seeking any adjournment under any pretext, failing which the Tribunal is at liberty to pass appropriate order as per law. We hold and direct accordingly. The Miscellaneous Application filed by the assessee is accordingly allowed. 6. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 4th November, 2024. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 4th November, 2024 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘B’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 5 MA No.31/PUN/2024 S.No. Details Date Initials Designation 1 Draft dictated on 01.11.2024 Sr. PS/PS 2 Draft placed before author 01.11.2024 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order "