TaxTMI 
TaxTMI 
2025 (3) TMI 1517
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....eal was partly allowed by the Tribunal due to non appearance of the assessee on 12.04.2024, the date fixed for hearing before the Tribunal. Now in this miscellaneous application the assessee has shown reasons for his nonappearance on that date with a request to recall the ex-parte order dated 17.04.2024 of the Tribunal and hear the appeal on its merit. 3. The Ld. AR reiterated the reasons for non-appearance stated in the miscellaneous application filed by the assessee which is reproduced below: "I Smt. Sarladevi Suresh Gupta (Appellant') would like to respectfully submit as under- This Miscellaneous Application under Rule 24 of the Income Tax (Appellate Tribunal) Rules 1963 is arising out of an order, passed exparte....
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....tified to my authorised Representatives on 28 February, 2003 through email. A copy of the email dated 28th February, 2024 received from the Hon'ble ITAT Pune Superintendent notifying the date of hearing scheduled for 20th March, 2004 is attached herewith as Exhibit I. Thereafter, on the 18th of March, 2024, the Appellant Assessee uploaded a request for a sheet adjournment online on the ITAT e-filing portal citing that since my authorized representatives being my appointed Chartered Accountant /Advocate were travelling, it would not be feasible for them to attend the hearing scheduled for the 20th March, 2004. It was thereby humbly requested that in light of such circumstances, your honourable self may kindly consider an ad....
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....eal passed by the Hon'ble SMC Bench, ITAT Pune in ITA NO.1360/PUN/2023. This is to state and submit that even as of the date of this application, I have still not received any official mail communication or physical intimation by post or in any other manner, any communication notifying me of the final order passed by the Hon'ble SMC Bench of the ITAT Pune on 17th April, 2024 in ITA NO 1360/PUN/2023 pursuant to the ex-parte hearing held in my appeal on 12 April. 2024. It is in these circumstances that the I am filing this Miscellaneous Application under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 seeking to set aside the ex-parte order dated 17 April, 2024 in ITA NO. 1360/PUN/2023 and to restore the s....
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....ppeal. So far as the appeal ITA NO, 1360/PUN/2023 of the Appellant Assessee for AY 2017-18 is concerned, the AO and the CIT(A) NFAC while considering the deposits in bank account by the Appellant Assessee during demonetization, has not considered the withdrawal of this cash from the Assessee's own bank account out of her own disclosed income so deposited during the demonetization period and has considered the same as unexplained money whereas the Appellant Assessee has submitted records to prove that the said cash was out of her disclosed income, savings and withdrawals from her bank account. Thereby your Honour is humbly requested to set aside the said ex-parte Order dated 17 April, 2024 and restore the appeal ITA NO.....