VIRENDRA SINGH SAINI,HARYANA V. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

MA 77/PUN/2025

AI Insights

The case involves a miscellaneous application under section 254(2) of the Income Tax Act, filed by Virendra Singh Saini against an ex-parte order of the Tribunal. The application was initially delayed by 109 days, but the assessee argued that the delay was due to technical deficiencies in the e-filing process. The High Court of Bombay had previously granted the assessee the liberty to file a restoration application, which led to the current proceedings. The Tribunal, considering the High Court's directions and the circumstances of the case, decided to recall the ex-parte order and restore the appeal for a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790623 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 18-07-2025
• Other Referred Cases: Writ Petition (C) No.3899 of 2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MILIND DEBAJE
• Assessee Lawyers: MANISH KHURANA THROUGH

Judgement Text

" आयकर अपीलीय अधिकरण \"एस एम सी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"SMC\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / MA No.77/PUN/2025 (Arising out of ITA No. 1483/PUN/2024) धििाारण वर्ा / Assessment Year: 2019-2020 Virendra Singh Saini, WT-5/2001, Windchants, Sector 112, Carterpuri B.O., Choma (62), Gurgaon-122017, Haryana PAN-ADIPS8272P Vs Asstt. Director of Income Tax, CPC, Bangalore Appellant Respondent Assessee by : Shri Manish Khurana (through virtual) Revenue by : Shri Milind Debaje-JCIT (Virtual) Date of hearing : 21.11.2025 Date of pronouncement : 01.12.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This miscellaneous application u/s 254(2) of the Act is directed against the order of this Tribunal ITA No. 1483/PUN/2024 dated 19.09.2024. 2. Registry has informed that there is a delay of 109 days in filing of the miscellaneous application. At the time of hearing Ld. Counsel for the assessee was asked as to why the instant miscellaneous application be not dismissed being barred by limitation. In reply Ld. Counsel for the assessee referring to the proviso to rule 24 of the Income Tax Appellate Tribunal rules submitted that the impugned order is ex-parte and the same is on account of purported technical deficiencies, arising solely from Printed from counselvise.com 2 ITA No.77/PUN/2025 the erroneous bifurcation of the e-filed appeal and the paper book filed in compliance with Rule 9 of the Income Tax Appellate Tribunal Rules, 1962. The Ld. Counsel for the assessee referring to the order of the Hon’ble Judicature at Bombay in Writ Petition (C) No.3899 of 2025 dated 06.05.2025 in assessee’s own case stated that the Hon’ble High Court has granted the liberty to the assessee to file proper application for restoration/re-call of the appeal under the Income Tax Appellate Tribunal Rules. He submitted that in light of the order of the Hon’ble Judicature High Court the assessee has approached this Hon’ble Tribunal for restoring/recall of the impugned order. 3. On the other hand Ld. Departmental Representative (DR) supported the order of the High Court, failed to controvert the submissions made by the Ld. Counsel for the assessee. 4. I have heard rival contentions and perused the record placed before me. I observe that the appeal of the assessee bearing No. 1483/PUN/2024 for A.Y. 2019-20 has been disposed off by this Tribunal on 19.09.2024 ex-parte quo assessee. The assessee has filed the present miscellaneous application for recalling of the impugned order so that the assessee can avail the opportunity of making submissions and contentions in support of its grounds of appeal. 5. I further note that if the period of six months is calculated from the date of passing of the impugned order, the present miscellaneous application is barred by limitation. However, the assessee has already approached before the Hon’ble Judicature High Court by Writ Petition No. 3899 of 2025 and Hon’ble High Court vide order dated 16.05.2025 has granted liberty to the assessee to file proper application for restoration/recall under the Income Tax Appellate Rules. 6. I therefore respectfully following the directions of the Printed from counselvise.com 3 ITA No.77/PUN/2025 Hon’ble High Court recall the impugned order and direct the registry to restore the appeal bearing ITA No. 1843/PUN/2024 at its original No. and direct the Registry to fix it for hearing on 15.12.2025. As the date of hearing has already been informed to both the parties in the open Court, no separate notices needs to be issued by Registry. Miscellaneous application filed by the assessee is allowed as per terms indicated above. 7. In the result miscellaneous application filed by the assessee is allowed as per terms indicated herein above. Order pronounced on this 01st day of December, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 01st December, 2025. Neeta आिेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"SMC\" बेंच, पुणे / DR, ITAT, \"SMC\" Bench, Pune. 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, वररष्ठ धिजी सधचव/Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune Printed from counselvise.com 4 ITA No.77/PUN/2025 S.No. Details Date Remarks 1. Draft dictated on 25.11.2025 P.S. 2. Draft placed before author 01.12.2025 A.M. 3. Draft proposed & placed before the Second Member 01.12.2025 J.M. 4. Draft discussed/approved by Second Member 01.12.2025 J.M. 5. Approved Draft comes to the Sr. PS/PS 01.12.2025 P.S. 6. Kept for pronouncement on 01.12.2025 P.S. 7. Date of uploading of Order .12.2025 P.S. 8. File sent to Bench Clerk .12.2025 P.S. 9. Date on which the file goes to the Head Clerk .12.2025 10. Date on which file goes to the A.R. .12.2025 11. Date of Despatch of order .12.2025 Printed from counselvise.com "