SURENDRA MADANLAL MEHTA,MUMBAI V. ITO WARD 41(3)(4), MUMBAI

MA 118/MUM/2025

AI Insights

The case involves Surendra Madnlal Mehta, the appellant, who filed a miscellaneous application (MA No. 118/MUM/2025) to recall an ex-parte order related to his appeal (ITA No. 130/Mum/2024) against the order of the Ld. CIT(A). The ex-parte decision was made due to the appellant's non-compliance in attending the hearings or responding to notices, which were sent via email and RPAD. The appellant, citing his lack of technical skills and a change of residence, missed the notices and thus did not comply with the procedural requirements. The Tribunal, after considering the appellant's reasons, decided to recall the ex-parte order, allowing the appellant another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787612 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 05-05-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADITYA M. RAI
• Assessee Lawyers: DINKLE HARIYA

Judgement Text

" |आयकर अपील य याया धकरण यायपीठ, मुंबई| IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER M.A. No. 118/MUM/2025 (Arising out of ITA No. 130/Mum/2024) (A.Y. 2017-18) & ITA No. 130/Mum/2024 (A.Y. 2017-18) Surendra Madnlal Mehta B24, New Vaishal CHS Ltd., Narsing Lane, Malad West, Mumbai-400064. v/s. बनाम ITO ward 41(3)(4), Mumbai as per Income Tax Portal and order passed by ITO, Ward 30(2)(7), Mumbai. \u0001थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACPM9296N Appellant/अपीलाथ\u0018 .. Respondent/\u0019\u001aतवाद िनधा\u0015\u0016रतीकीओरसे/Assessee by: Ms. Dinkle Hariya राज वक ओरसे /Revenue by: Shri Aditya M. Rai-Sr. DR सुनवाईक तार ख /Date of Hearing 18.07.2025 घोषणाक तार ख/Date of Pronouncement 17.11.2025 आदेश /O R D E R PER RENU JAUHRI [A.M.] :- The present miscellaneous application has been filed by the assessee for recall of the order dated 13.06.2024, which has decided ex- parte on 18.07.2025. Printed from counselvise.com P a g e | 2 MA No. 118/Mum/2025 & ITA No. 130/Mum/2024 2. Brief facts are that the assessee had filed an appeal ITA No. 130/MUM/2024 against the order of Ld. CIT(A) on 26.10.2023. On the dates fixed for hearing on 21.05.2024 and 29.05.2024, no compliance was made by the assessee despite the fact that notices were issued both by e-mail as well as RPAD. Accordingly the appeal was decided ex-parte vide order dated 13.06.2024. 3. Subsequently, assessee filed the MA on 03.07.2025 requesting for allowing an opportunity to present this case.. The application was heard on 18.07.2025. The assessee has submitted detailed reasons stating that he missed all the notices sent on his e-mail as he is not tech-savvy. Further, due to shifting of residence, the notices sent on old residential address were also not received by him. Hence, no compliance could be made on the dates fixed for hearing by the bench. 4. After hearing the rival submissions, we recall the order dated 13.06.2024 as the assessee has explained the reasons for non-compliance. 5. In the result, the miscellaneous application of the assessee is allowed and the order dated 13.06.2024 is hereby recalled. Order pronounced in the open court on 17.11.2025. Sd/- Sd/- NARENDRA KUMAR CHOUDHRY RENU JAUHRI ( या\u001aयक सद य/JUDICIAL MEMBER) (लेखाकार सद य/ACCOUNTANT MEMBER) Place: मुंबई/Mumbai Printed from counselvise.com P a g e | 3 MA No. 118/Mum/2025 & ITA No. 130/Mum/2024 \u0006दनांक /Date 17.11.2025 अ नक ेत \u0010संह राजपूत/\u0017टेनो आदेश की ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\b / The Appellant 2. थ\b / The Respondent. 3. आयकर आयु\u0011 / CIT 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण DR, ITAT, Mumbai 5. गाड\u001b फाईल / Guard file. स!ािपत ित//True Copy// आदेशानुसार/ BY ORDER, सहायक पंजीकार(Asstt. Registrar) आयकर अपीलीय अिधकरण/ ITAT, Bench, Mumbai. Printed from counselvise.com "