Ramchandra Maruti Mohite Vs ACIT (ITAT Pune)
Summary: The case of Ramchandra Maruti Mohite vs. ACIT at the ITAT Pune involved a request by the appellant to recall an ex-parte order passed by the Tribunal on 23/08/2023. The order had dismissed the appeal filed by the appellant, who had been subjected to a search operation under Section 132 of the Income Tax Act, 1961, and had surrendered Rs 3.89 crore to cover discrepancies in seized papers. The CIT(A) upheld the assessment order, leading to an appeal before the ITAT Pune. Despite numerous notices from the Tribunal, the appellant failed to appear due to ongoing health issues. The appellant, 88 years old and suffering from chronic kidney disease, hepato cellular carcinoma, and Parkinson’s disease, submitted medical certificates to the Tribunal, explaining that his poor health had hindered his ability to appoint a counsel or respond to notices in time. The appellant requested the Tribunal to recall the ex-parte order and allow him an opportunity to present his case. While the Department’s representative objected, arguing that the appellant had missed several opportunities to appear, the Tribunal considered the appellant’s medical condition and decided to reopen the case. A fresh hearing was scheduled for 27/11/2024, with the appellant directed to attend without seeking adjournments. This decision reflects the Tribunal’s commitment to ensuring a fair hearing, considering the appellant’s circumstances.
Facts of the Case
