SAI ESSEN DEVELOPERS,PUNE V. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(4), PUNE

MA 75/PUN/2024

AI Insights

The case revolves around a Miscellaneous Application filed by Sai Essen Developers, seeking the recall of an ex-parte order passed by the Income Tax Appellate Tribunal, Pune. The original appeal was against an order passed by the Principal Commissioner of Income-tax (Appeals), Pune under section 263 of the Income-tax Act, 1961. The Tribunal's initial decision was made in the absence of the assessee's representative, as no one appeared for the hearing. The assessee later claimed that they had not received any notice of the hearing due to a typographical error in the email address used by the Tribunal. Upon reviewing the submissions and the circumstances, the Tribunal found sufficient cause for the non-appearance and decided to recall the earlier order for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669516 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRASHANT B. GANDHALE
• Assessee Lawyers: RISHABH PATNAI
• Keywords: Opportunity of being heard
• Section: 142(1); 263

Judgement Text

" आयकर अपीलीय अिधकरण ”बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.75/PUN/2024 (arising out of ITA No.821/PUN/2024) िनधाᭅरण वषᭅ / Assessment Year: 2018-19 Sai Essen Developers, ABC Classic, G Block, MIDC thermex Chowk, Chinchwad, Pune – 411019. Maharashtra. V s The Principal Commissioner of Income Tax(Central), Central Circle-2(4), Pune. PAN: ABRFS7781C Appellant/ Assessee Respondent / Revenue Assessee by Shri Rishabh Patnai – AR Revenue by Shri Prashant B. Gandhale – JCIT Date of hearing 11/04/2025 Date of pronouncement 23/06/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is a Miscellaneous Application filed by the Assessee for recalling the Tribunal Order in ITA No.821/PUN/2024 dated 19.06.2024. 2. The assessee has filed written submission stating that the assessee had not received the Notice of hearing, therefore, he pleaded for one more opportunity as under : MA No.75/PUN/2024 [A] 2 “With respect to the above captioned appeal, we respectfully submit that the above titled appeal was filed by the Appellant before the Hon'ble Income-tax Appellate Tribunal, Pune (Hon'ble (TAT) against the order passed by the Principal Commissioner of Income-tax (Appeals), Pune under section 263 of the Income-tax Act, 1961 ('the Act'). The appeal have been decided by the Hon'ble ITAT, Pune vide order dated 19 June, 2024. The Hon'ble ITAT has in Para 1 of the said order has mentioned that the Appellant was called twice but none appeared for the hearing and thus, the order has been passed ex-parte. The copy of the aforesaid order is attached herewith as Annexure-1 for Your Honour's ready reference and record. In this regards, it is respectfully submitted that the Appellant has not received any notice of hearing concerning the aforesaid appeal. The Appellant only became aware of the matter when a notice dated 12 September, 2024 was received from the Jurisdictional Assessing Officer under Section 142(1) of the Act bearing DIN: ITBA/AST/F/142(1)/2024- 25/1068639084(1) regarding the assessment proceedings initiated. The said notice is attached herewith as Annexure-2 for Your Honour's ready reference and record. In connection to this, the Appellant has requested for the certified copy of communication of hearing notice vide letter dated 23\" September, 2024. In reply, the Appellant has received the certified copy of the communication of hearing notice from the office of the Hon'ble ITAT, Pune physically on 3 December, 2024. The copy of communication of the hearing notice is attached herewith as Annexure-3 for Your Honour's reference and record. MA No.75/PUN/2024 [A] 3 From the above it came to the light that the communication of notice of hearing has been sent via email dated 5 June, 2024. However, as evident from the Annexure-3 attached above, the Appellant's email id addressed in the notice of hearing is [e-mail] as against the actual email-id of [e-mail] as stated in the Form-36, the copy of which is attached as Annexure-4. Hence, due to the above typo error w.r.t. the email-id the hearing notice was not received by the Appellant. It is therefore requested that, the present Miscellaneous Application may kindly be accepted and the opportunity of being heard be granted to the Appellant.” 2.1 It is observed that the case was heard on 18/06/2024 Ex-party and 18/06/2024 was the very First Hearing in the said case. 3. We have perused the ITAT Order and written submission made by the Assessee. We are convinced that there is reasonable and sufficient cause for non-appearance of any AR/Assessee. 4. In these facts and circumstances of the case, in the interest of Justice, we recall our Order in ITA No.821/PUN/2024 dated 19.06.2024 for de-novo adjudication. Accordingly, Registry is directed to list the case before regular bench and issues notices to both parties. MA No.75/PUN/2024 [A] 4 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 23 June, 2025. Sd/- Sd/- (ASTHA CHANDRA) (Dr.DIPAK P.RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 23 June, 2025/ SGR आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "