2025 (5) TMI 2216

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....hri Vinay Bhamore, Judicial Member For the Assessee : Shri Pramod S Shingte - AR For the Revenue : Shri Ratnakar Shelake - Addl.CIT(DR) ORDER PER DR. DIPAK P. RIPOTE, AM: These are two Miscellaneous Applications MA No. 147/PUN/2023 & MA No. 148/PUN/2023 filed by the Assessee for recalling the Tribunal Orders in ITA No. 813/PUN/2018 & ITA No.814/PUN/2018 dated 12.....

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.... the ld. Counsel that case is adjourned to 01.09.2022 at the request of ld. Counsel and it will be the last opportunity. However, on 01.09.2022, an email was received stating that Advocate-Neelkanth Khandelwal was detected with Covid-19. ITAT noted that no medical certificate was filed. Therefore, ITAT proceeded ex-parte. However, during the hearing, Advocate-Neelkanth Khandelwal appeared virtuall....

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....a patient of Hypertension and recently, certain Tumours have been detected in his body, which are under investigation. Mr. Tulsyan submitted that because of his illness, he is scared of taking any action against his then Counsel. Mr. Tulsyan submitted that lenient view may be taken and assessee shall be provided opportunity to plead the case on merit. 5.1 Advocate-Pramod S Shingte also submitte....