Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘A’ JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 915/JP/2019
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 915/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke Smt. Jodhi Devi Income Tax Officer Vs. Village Sargoth Srimadhopur Ward Neemkathana LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CZOPD9206J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Ms. Chanchal Meena (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 05/10/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 07/10/2020 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)- 04, Jaipur dated 07.02.2019 wherein the assessee has taken following grounds of appeal:-
“(1) That ld. CIT(A) has erred in law in ignoring the sworn affidavit dated 18th July 2017 submitted in support and to explain the reasonable cause for delay in submission of appeal by 170 days for which he had called for remand report from the ld. AO. (2) That ld. CIT(A) was not justified in: (i) Not considering the appeal of the assessee on merits and thereby sustaining addition of Rs. 29,91,230/- on account of purchase of new agricultural land.
Smt. Jodhi Devi Vs. ITO, Neemkathana (ii) Ignoring the remand report of the ld. AO who had recorded statement of the assessee on 9th January, 2019, explaining with supporting evidence, the sources of Rs. 29,91,230/- in purchase of new agricultural land.”
The hearing in the matter was scheduled through Video Conferencing in view of ongoing COVID-19 pandemic situation in the country. None has appeared on behalf of the assessee in spite of necessary steps taken by the Registry by sending notices to the assessee/A/R at the given e-mail address.
In its grounds of appeal, the assessee has contended that she has filed an affidavit dated 18th July, 2017 explaining the reason for the delay in filing the appeal before the ld CIT(A), however, the ld. CIT(A) has ignored the said affidavit and has dismissed the appeal as barred by limitation.
4. In this regard, on perusal of the order of the ld. CIT(A), we find that the ld CIT(A) has taken note of fact that the assessee has filed an affidavit dated 18.07.2017 seeking condonation of delay wherein she has stated that delay took place as she could not get notice in time due to which she could not meet the officer and attend to the assessment proceedings. The ld. CIT(A) has however stated that the reasons offered are vague and without any substantiation.
We find that the assessee is based out of village Sargoth, Srimadhopur and where she has stated in her affidavit that she has not received the notice in time, it is likely that the consequent assessment order so passed by the Assessing Officer may not have been received by her in time as well given her rural address and likely postal delays and the same may have resulted in delay in filing the appeal. In such a situation, it would have been useful 2 Smt. Jodhi Devi Vs. ITO, Neemkathana where the ld. CIT(A) calls for a remand report from the Assessing Officer to verify the correct position as per the assessment records in terms of dispatch and delivery of the assessment order. In this regard, the assessee in her grounds of appeal has also stated that the ld. CIT(A) has in fact called for a remand report from the AO, however, we donot find any remand report of the AO on the records and discussion and findings by the ld CIT(A) in this regard. We therefore find that in the interest of justice and fair play, the matter needs to be remanded back to the file of ld. CIT(A) to consider the affidavit as well as remand report of the Assessing Officer and then decide the same afresh keeping the principle of substantial justice into account. The matter is accordingly set-aside to the file of the ld CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 07/10/2020.