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Facts
The assessee filed a Miscellaneous Application seeking to recall an ex-parte order passed due to non-prosecution. The assessee claimed they were unaware of the adjourned date as they were pursuing a settlement under the VSVS 2024 scheme.
Held
The Tribunal condoned the delay in filing the appeal, recalled the ex-parte order, and allowed the Miscellaneous Application. The appeal was dismissed as withdrawn with liberty to pursue the VSVS 2024 settlement.
Key Issues
Whether to recall an ex-parte order passed due to non-prosecution when the assessee was pursuing a settlement scheme, and whether to condone the delay in filing the appeal.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI BENCH “F”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & MS. PADMAVATHY S
Per : Narender Kumar Choudhry, Judicial Member:
The Assessee, by filling Miscellaneous Application bearing no.76/M/2025 dated 25-02-2025 arising out of has sought for recalling of the order dated 30.01.2025 passed in 2024 by this particular Bench, on non-prosecution. The Assessee has claimed he was in process to settle the dispute through VSVS 2024 and was not aware of the adjourned date i.e. 30.01.2025, due to inadvertent mistake, which resulted into passing of impugned order dated 30.01.2025, as ex-parte.
2 MA No.76/M/2025 (Arising out of Mr. Faredoon Minoo Irani 2. The Assessee being a senior citizen is willing to settle the dispute through VSV Scheme 2024, which is available upto April 2025 and even otherwise ready to abide by any terms and condition and believe in the rule of law and therefore, lenient view may be taken and order dated 30.01.25 may be recalled.
On the contrary, the Ld. DR though supported impugned order dated 30.01.2025 but not controverted the aforesaid contention raised by the Assessee.
Considering the peculiar facts of the circumstances in totality, as due to inadvertent mistake of the Assessee in not noting the date of hearing on dated 30.01.25, the Assessee remained un-represented, which resulted into dismissal of appeal as ex-parte. The Assessee at this stage, is willing to settle the dispute through VSVS 2024 which is available upto 30-04-2025 and has filed FORM no. 1 on dated 08th January 2025 and waiting to deposit the requisite amount to be determined by the Revenue Authority and therefore for just and proper decision of the case and substantial justice, we are inclined to recall the order dated 30.01.2025, thus the same is recalled. Resultantly, MA is allowed.
Coming to the appeal of the Assessee, it is observed that there is delay of 64 days in filling of this appeal, on which the Assessee has claimed that he being senior citizen is not much acquainted with appeal matters and therefore the documents pertaining to filling of appeal were handed over to ITP, who somehow could not file the appeal in time, which resulted into delay and therefore the delay may be condoned.
The Ld. Though refuted the claim of the Assessee, however submitted that the Assessee’s appeal may be dismissed as withdrawn, as the Assessee is willing to settle the disputed amicably through VSVS 2024.
Considering the reasons stated by the Assessee qua condonation of delay as un-intentional, bonafide and genuine, the delay is condoned.
3 MA No.76/M/2025 (Arising out of Mr. Faredoon Minoo Irani
As the Assessee is willing to settle the dispute amicably through VSV Scheme 2024, which is available upto 30-04-2025 and has already filed Form-1 in this regard and undertakes to deposit the requisite amount on determination thereof, we deem it appropriate to dismiss the Appeal of the Assessee with liberty to pursue with the application filed under VSVS 2024 for settling the dispute amicably or to seek recall of dismissal order on no-settling the dispute finally. Thus, the same is dismissed as withdrawn accordingly.
We clarify that disposal of this appeal as dismissed as withdrawn, would not create any impediment in settling the dispute amicably through VSV Scheme 2024, as has already opted by the Assessee.
In the result, instant MA is allowed, whereas appeal filed by the Assessee is dismissed being withdrawn, with liberty as mentioned in para 8 of this order.
Order pronounced in the open court on 29.04.2025.