Income Tax Appellate Tribunal - Jaipur
Mahipal,Gurgaon vs Income Tax Officer, Ward 1 (2), Alwar on 7 April, 2025
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B-Bench" JAIPUR
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BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM
vk;dj vihy la-@ITA No. 138/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2010-11
Mahipal cuke The Income Tax Officer,
House No. 310, Village Pathredi, Tehsil Vs. Ward-1(2),
Gurgaon, Gurgaon, Haryana. Alwar.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:BOSPM2429C
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksjls@Assesseeby : None
jktLo dh vksjls@Revenue by: Shri Anup Singh, Addl. CIT-DR
lquokbZ dh rkjh[k@Date of Hearing : 07/04/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 07/04/2025
vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER .
On 03.12.2024, as regards assessment year 2010-11, Learned CIT(A), NFAC, Delhi dismissed the appeal filed by the assessee, which he had preferred while challenging assessment order dated 2 ITA No. 138/JPR/2025 Mahipal vs. ITO 22.11.2017 passed u/s 144 of the Income Tax Act, 1961 (hereinafter referred to as "the Act").
2. The appeal stands dismissed on the ground that the same was barred by limitation and also because no documentary evidence was submitted to substantiate the grounds of appeal.
3. Taking into consideration undisclosed cash deposits, the Assessing Officer had assessed total income of the assessee at Rs. 80,00,000/-,.
4. Before Learned CIT(A), the assessee claimed that no notice issued by the Assessing Officer was received by the assessee, the same having been sent at wrong address, and as such the appeal could not be filed before Learned CIT(A) within prescribed period of limitation.
5. Learned CIT(A) while, dealing with the prayer for condonation of delay in filing the appeal, observed that there was no sufficient cause, which prevented the appellant from presenting appeal within the prescribed period of limitation.
Firstly, the applicant was required to establish the averments put forth while seeking condonation of delay. In this regard, the 3 ITA No. 138/JPR/2025 Mahipal vs. ITO appellant should have submitted all the relevant documents. No such document has been submitted before us.
At the same time, while dealing with said plea Learned CIT(A) was required to refer to the relevant record pertaining to service to notices by A.O., and relating to communication of the copy of the order dated 22.12.2017 to the assessee. In absence of any discussion, before rejection of the plea on the point of condonation of delay, it cannot be said as to what led learned CIT(A) to form an opinion that there was no sufficient cause which prevented him from filing of the appeal within 30 days. In the given situation, notwithstanding absence on behalf of the appellant or non production of material for justification of the delay, we deem it a fit case, to set aside the impugned order passed by Learned CIT(A) and to remand the matter to Learned CIT(A) for afresh decision, firstly, on the point of condonation of delay.
Result
6. As a result, this appeal is disposed of for statistical purposes, and while setting aside the impugned order passed by Learned CIT(A), we remand the matter to Learned CIT(A) for afresh decision, firstly, on the point of condonation of delay, and in case, it is found that there was sufficient cause which prevented the appellant from presenting 4 ITA No. 138/JPR/2025 Mahipal vs. ITO the appeal within stipulated period, then to decide the appeal on merits.
File be consigned to the record room after the needful is done by the office.
Order pronounced in the open court on 07/04/2025.
Sd/- Sd/-
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(GAGAN GOYAL) (NARINDER KUMAR)
ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur
fnukad@Dated:- 07/04/2025
*Santosh
vkns'k dh izfrfyfi vxzsf'kr@Copy of the order forwarded to:
1. The Appellant- Mahipal, Gurgaon, Haryana.
2. izR;FkhZ@ The Respondent- ITO, Ward-1(2), Alwar.
3. vk;dj vk;qDr@ The ld CIT
4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur
5. xkMZ QkbZy@ Guard File ITA No. 138/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar