ROHAN ATUL KHADILKAR,PUNE V. ITO, WARD 13(1), PUNE, PUNE

MA 56/PUN/2025

AI Insights

The case involves Rohan Atul Khadilkar, the appellant, who filed a Miscellaneous application seeking the recall of an ex parte order passed by the Income Tax Appellate Tribunal, Pune. The ex parte order was issued due to the appellant's failure to appear at the scheduled hearing on 14.08.2024, attributed to his pre-committed travel and incomplete preparation of necessary documents. The Tribunal, upon reviewing the circumstances and the appellant's reasons for non-appearance, decided to recall the ex parte order and reschedule the hearing for a later date.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781705 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2021-2022
• Appeal Filed On: 24-06-2025
• Laws Referred To: Income-tax Appellate Tribunal, Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MADHUKAR ANAND
• Assessee Lawyers: KISHOR B. PHADKE
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER M.A. No.56/PUN/2025 (Arising out of ITA No.1200/PUN/2024 \u0001नधा\u0005रण वष\u0005 / Assessment Year : 2021-22 Rohan Atul Khadilkar, Apt 411, Woodland Harmony, Kothrud, Pune 411 038 Maharashtra PAN : ETWPK4758Q Vs. Income Tax Officer, Ward-13(1), Pune Applicant Respondent आदेश / ORDER This Miscellaneous application has been moved by the applicant seeking recall of the Tribunal order dated 14.08.2024 passed exparte in ITA No.1200/PUN/2024 in relation to the Assessment Year 2021-22. 2. Before me, Ld. Counsel for the appellant referring to the Miscellaneous application submitted that appellant vide letter 13.08.2024 sought adjournment on the ground that Authorised Representative is unable to attend the physical hearing scheduled on 14.08.2024 due to pre-committed travel commitments and the compilation of paper book has not been completed. Therefore, ld.Counsel could not represent the case. However, appeal of the assessee has been decided exparte qua assessee on 14.08.2024. A prayer is made to recall the ex parte order passed by the Tribunal. Assessee by : Shri Kishor B. Phadke Revenue by : Shri Madhukar Anand Date of hearing : 26.09.2025 Date of pronouncement : 29.09.2025 Printed from counselvise.com M.A. No.56/PUN/2025 Rohan Atul Khadilkar 2 3. I have heard the rival submissions 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 appellant 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 appellant has filed the instant miscellaneous application giving reasons as to why the appellant herein could not participate in the proceedings before the Tribunal on the scheduled date. In view of the reasons so given, I am satisfied that ‘reasonable cause’ prevented the appellant from representing the case. As such, the impugned order is recalled and the appeal is fixed for hearing on 29.10.2025. It is also informed that no separate notice of hearing will be issued to which the parties agreed. 4. In the result, the Miscellaneous application is allowed. Order pronounced on this 29th day of September, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 29th September, 2025 Satish Printed from counselvise.com M.A. No.56/PUN/2025 Rohan Atul Khadilkar 3 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "