SHRI BABUSUSHA SHARNAPPA KASBE,PUNE V. THE INCOME TAX OFFICER, WARD-7(1), PUNE

MA 108/PUN/2025

AI Insights

The case involves Shri Babusha Sharnappa Kasbe, the assessee, who filed Miscellaneous Applications to recall an ex-parte order dismissing his appeals for non-prosecution by the Income Tax Appellate Tribunal, Pune. The appeals were initially dismissed due to repeated adjournments and non-appearance on the final hearing date, attributed to a health emergency of the assessee's family member. The Tribunal considered the circumstances and the provisions of Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, which allows for setting aside an ex-parte order if sufficient cause for non-appearance is shown.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 848265 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Pune
• Assessment Year: 2013-2014
• Appeal Filed On: 05-12-2025
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILEE DHOLE
• Assessee Lawyers: PAWAN KUMAR C HAKRAPANI
• Keywords: Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER MA Nos.106 to 108/PUN/2025 (Arising out of ITA Nos.852 to 854/PUN/2025) Assessment Years : 2014-15, 2015-16 & 2013-14 Shri Babusha Sharnappa Kasbe S.No.17, Siddharth Nagar, Lane No.3, Dhanori B.O., Pune – 411015 Vs. ITO, Ward-7(1), Pune PAN: ATZPK1457B (Assessee) (Respondent) Assessee by : Shri Pawan Kumar Chakrapani (virtual) Department by : Smt. Sailee Dhole, JCIT Date of hearing : 27-03-2026 Date of pronouncement : 27-03-2026 O R D E R PER R. K. PANDA, VP : The assessee through these Miscellaneous Applications has requested the Tribunal to recall the ex-parte order passed by it dismissing the appeals of the assessee for non-prosecution. 2. The Ld. Counsel for the assessee submitted that these appeals were fixed for the first time on 16.07.2025 and the assessee had sought adjournment vide letter dated 15.07.2025 inter-alia stating that he was collecting the detailed information as the issue pertaining to the case was very old and therefore it was very difficult on his part to collect the required information / details for furnishing the exhaustive reply. Accordingly, the case was adjourned to 30.07.2025 and thereafter to Printed from counselvise.com 2 MA Nos.106 to 108/PUN/2025 19.08.2025 on which date also the assessee had sought adjournment and the same was finally fixed for hearing on 27.10.2025. On 27.10.2025 there was a serious health problem in the family of the authorized representative who is from Hyderabad. He therefore requested the assessee over phone to seek an adjournment through local Counsel. However, when the local Counsel of the assessee reached the Tribunal, the matter had already been heard in absence of the assessee on the ground that no one was appearing on behalf of the assessee. The Ld. Counsel for the assessee referring to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 submitted that as per the said Rule, where an appeal has been disposed of ex-parte for non-appearance of the assessee then if the assessee appears afterwards and satisfies the Tribunal that there was sufficient cause for non-appearance when the appeal was called on for hearing the Tribunal shall make an order setting aside the ex-parte order and restoring the appeal. He submitted that all necessary details required for adjudication of the appeals are now available with the assessee and therefore in the interest of justice, the ex-parte order of the Tribunal be recalled and the assessee be given an opportunity to substantiate his case. 3. The Ld. DR on the other hand heavily relied on the order of the Tribunal. She submitted that despite number of opportunities granted the assessee was seeking adjournments continuously and on the last occasion the assessee did not appear for which the Tribunal has rightly decided the appeal ex-parte and dismissed the appeals. Printed from counselvise.com 3 MA Nos.106 to 108/PUN/2025 4. We have heard the rival arguments made by both the sides and perused the record. It is an admitted fact that on 27.10.2025 when the name of the assessee was called, neither anybody appeared on behalf of the assessee nor any petition seeking adjournment of the case was filed. Therefore, the Tribunal proceeded to decide the appeal ex-parte. It is the submission of the Ld. Counsel for the assessee that on 27.10.2025 due to serious illness of one of his close family members, he could not come from Hyderabad to Pune to represent the case and therefore he had telephonically asked the assessee to send some local Counsel to the Tribunal to seek an adjournment. It is also his submission that by the time the local Counsel could reach the Tribunal, the matter was already heard ex-parte. 5. We find some force in the above arguments of the Ld. Counsel for the assessee that there was a reasonable cause on his part for such non-appearance on the appointed date of hearing before the Tribunal. We find the provisions of Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 read as under: “Hearing of appeal ex parte for default by the appellant. 24. Where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent: Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal.” 6. Since the Ld. Counsel for the assessee before us has explained to our satisfaction that there was sufficient cause for his non-appearance on the date of Printed from counselvise.com 4 MA Nos.106 to 108/PUN/2025 hearing, therefore, we recall the order of the Tribunal and the appeals are fixed for hearing on 11.05.2026 which was announced in the open Court. It was further announced that no separate notice of hearing shall be sent and this order shall be treated as deemed service of notice, to which both the parties agreed. 7. In the result, the above Miscellaneous Applications filed by the assessee are allowed. Order pronounced in the open Court on 27th March, 2026. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 27th March, 2026 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. 5. The Pr. CIT concerned DR, ITAT, ‘A’ Bench, Pune ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune Printed from counselvise.com Gajjala Chinna Venkata Subba Reddy Digitally signed by Gajjala Chinna Venkata Subba Reddy Date: 2026.03.27 18:27:01 +05'30' 5 MA Nos.106 to 108/PUN/2025 S.No. Details Date Initials Designation 1 Draft dictated on 27.03.2026 Sr. PS/PS 2 Draft placed before author 27.03.2026 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 Office Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order Printed from counselvise.com "