VIVEK MAHADEV YADAV,PUNE V. THE INCOME TAX OFFICER, WARD-7(5), PUNE

MA 65/PUN/2024

AI Insights

The case revolves around a Miscellaneous Application filed by the Assessee, Vivek Mahadev Yadav, seeking to recall an ex-parte order dismissing his appeal. The original appeal was dismissed due to the non-appearance of the Assessee or his representative. The Assessee, through his Authorized Representative, later claimed that he had not received any notice for the hearing, leading to his absence. The Tribunal, after considering the affidavit and pleadings, found sufficient cause to recall the earlier order and directed the registry to fix a new date for hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772944 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 14-11-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH BIST
• Assessee Lawyers: PRAMOD SHINGTE

Judgement Text

" आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। 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.65/PUN/2024 (arising out of ITA No.974/PUN/2023) निर्धारणवषा / Assessment Year: 2013-14 Vivek Mahadev Yadav, Modikhana Near Abeda Inamdar Inamdar Girls College, Camp, Pune – 411001. V s The Income Tax Officer, Ward-7(5), Pune. PAN: ABGPY3781P Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod Shingte Revenue by Shri Harish Bist – Addl.CIT(Virtual) Date of hearing 19/09/2025 Date of pronouncement 23/09/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is a Miscellaneous Application filed by the Assessee for recalling the order in ITA No.974/PUN/2023, wherein Assessee’s appeal vide order dated 20.12.2023 was dismissed ex-parte. Printed from counselvise.com MA No.65/PUN/2024 [A] 2 2. On 13.10.2023 before the Bench, for the hearing of appeal in ITA No.974/PUN/2023 no one appeared on behalf of the Assessee, therefore, the appeal was dismissed ex-parte. 3. Now, at the outset of hearing, ld.Authorised Representative of the Assessee pleaded that Assessee has not received any notice for hearing before ITAT, as a result, ld.AR could not attend the hearing on the said date. 4. We have heard both the parties and perused the records. As per the Affidavit and pleadings of the ld.AR, we are convinced that there was sufficient cause. Accordingly, the ITAT order in ITA No.974/PUN/2023 dated 13.10.2023 for A.Y.2013-14 is recalled. 5. The registry to fix the date for hearing and inform both parties. 6. In the result, Miscellaneous Application filed by the Assessee is allowed. Order pronounced in the open Court on 23 September, 2025. Sd/- Sd/- ASTHA CHANDRA Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधांक / Dated : 23 Sep, 2025/ SGR Printed from counselvise.com MA No.65/PUN/2024 [A] 3 आदेशकीप्रनिनिनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩिधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩिऩय अनर्करण, “बऩ” बेंच, पपणे / DR, ITAT, “B” Bench, Pune. 6. गधर्ाफ़धइि / Guard File. आदेशधिपसधर / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपऩिऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com MA No.65/PUN/2024 [A] 4 S. No Details Date Initi als Designati on 1 Draft dictated on 19.09.2025 Sr. PS/PS 2 Final Draft placed before author 22.09.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member .09.2025 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 Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order Printed from counselvise.com "