SAMBHAJI RAMBHAU BHALEKAR,PUNE V. INCOME-TAX OFFICER, WARD - 10(3), PUNE

MA 342/PUN/2022

AI Insights

The case involves a Miscellaneous Application by the assessee, Sambhaji Rambhau Bhalekar, seeking to recall an order passed by the Income Tax Appellate Tribunal in a previous appeal (ITA No. 13/PUN/2022). The original appeal was dismissed due to the assessee's non-compliance with procedural requirements, specifically failing to respond to 16 notices of hearing, which led to an ex-parte order. The Tribunal, after multiple opportunities for the assessee to present his case, found no representation or interest from the assessee in pursuing the matter further, leading to the dismissal of the Miscellaneous Application.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827528 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-10-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAILEE DHOLE

Judgement Text

" आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / MA No.342/PUN/2022 (Arising out of ITA No.13/PUN/2022) निर्धारण वर्ा / Assessment Year: 2011-12 Sambhaji Rambhau Bhalekar, Thergaon, Chinchwad, Pune-411033 PAN : AAOPB3196Q Vs. ITO, Ward – 10(3), Pune अपीलधर्थी /Applicant प्रत्यर्थी / Respondent Assessee by : N O N E Department by : Ms Sailee Dhole Date of hearing : 09-01-2026 Date of Pronouncement : 09-01-2026 आदेश / ORDER PER ASTHA CHANDRA, JM : By this Miscellaneous Application the assessee has prayed for recalling of the order passed by the Tribunal in ITA No. 13/PUN/2022 dated 17.08.2022 pertaining to Assessment Year 2011-12. 2. None appeared for and/or on behalf of the assessee when the matter was called for hearing on 09.01.2026. Even on the earlier dates of hearing, neither anyone represented the assessee nor any adjournment was sought. We, therefore, proceeded to decide the Miscellaneous Application after hearing the Ld. DR. 3. We have heard the Ld. DR and perused the order of the Tribunal in ITA No. 13/PUN/2022 (supra). The Ld. DR opposed the Miscellaneous Application of the assessee. She pointed out that the assessee failed to comply with as many as 16 notices of hearing issued by the Ld. CIT(A) constraining him to pass an ex-parte order qua the assessee which was challenged in ITA No. 13/PUN/2022 (supra) by the assessee. She, therefore, pleaded that the Tribunal was completely justified in dismissing the appeal of the assessee on Printed from counselvise.com 2 M.A. No. 342/PUN/2022, AY 2011-12 this technical ground and allowing a part relief to the assessee on merits of the case. We find some force in the arguments of the Ld. DR. Perusal of the ordersheet entries reveal that the assessee was granted multiple opportunities for hearing by this Tribunal viz. 16.06.2023, 18.08.2023, 06.10.2023, 19.04.2024, 21.06.2024, 30.08.2024, 17.01.2025, 21.02.2025, 21.03.2025, 25.04.2025, 20.06.2025, 12.09.2025, 21.11.2025 and today i.e. on 09.01.2026. However, the assessee failed to make any representation before the Tribunal on any of these dates. Under these circumstances, we are constrained to conclude that the assessee seems to be not interested in pursuing the present Miscellaneous Application. We, therefore, dismiss the Miscellaneous Application filed by the assessee. 4. In the result, the Miscellaneous Application of the assessee is dismissed. Order pronounced in the open court on 09th January, 2026. Sd/- Sd/- (Manish Borad) (Astha Chandra) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददन ांक / Dated : 09th January, 2026. रदि आदेश की प्रनिनलनप अग्रेनर्ि / Copy of the Order forwarded to : 1. अपील थी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr. CIT concerned. 4. धिभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, “एक सदस्य मामला” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. //सत्य दपत प्रदत// True Copy// आदेश नुस र / BY ORDER, सहायक पंजीकार/ Assistant Registrar आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune Printed from counselvise.com "