SHRI SHRIKISHAN CHOUDHARY,KISHANGARH vs. INCOME TAX OFFICER, WARD-1, KISHANGARH

ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 30/07/2018 of ld. CIT(A), Ajmer for the A.Y. 2015-16. The assessee has raised following grounds of appeal:

2 ITA 1065/JP/2018 Shrikishan Choudhary Vs ITO * Ld. C.I.T (A) has been harsh and denied condonation as not supported with any documentary evidence. Evidence thereto was never sought on the first and last date of hearing (24.07.2018) Ld. C.I.T (A) was not in his office/he was probably on leave, preventing the appellant in adducing evidence to his satisfaction. * Appellant's Gas connection & electricity bills copy which incorporates his current address, which could not be submitted before Ld. C.I.T (A) as evidence of his current changed address is enclosed & be kindly considered. * Affidavits (2) from appellant and his son for the cause of delayed receipt of Assessment Order are enclosed. * Unjustified addition of Rs 3289732/- made are bad in law and need to be deleted as that the assessee has correctly shown his income earned from plying of tractor and agriculture income for the year under consideration. Capital shown in return of income was accumulated from earlier years savings of his agriculture income and plying tractor income. Sale proceeds of agriculture products and receipts from plying from tractors which was made in credit, had been shown as Sundry Debtors.

before or at the time of appellate hearing.”

2. At the time of hearing, the AR of the assessee has submitted that the ld. CIT(A) has passed impugned order ex parte and also decline to condone the delay of 28 days in filing the appeal before the ld. CIT(A). He has submitted that the assessee has filed an application for condonation of delay and explained the cause of delay. However, since no body has appeared on behalf of the assessee, the ld. CIT(A) has dismissed the appeal in limini. Thus, he has submitted that the assessee 3 ITA 1065/JP/2018 Shrikishan Choudhary Vs ITO may be given one more opportunity to present his case and explained the cause of delay before the ld. CIT(A).

3. On the other hand, the ld DR had vehemently opposed the prayer of the assessee that the matter may be set aside to the record of the ld. CIT(A) and contended that the assessment order was also passed ex parte and despite several opportunities, no body has appeared before the ld. CIT(A), therefore, assessee does not deserve any further opportunity.

4. I have considered the rival submissions as well as relevant material on record. The ld. CIT(A) has dismissed the appeal of the assessee in limini being not admitted as there was a delay in filing the appeal which was not condoned by the ld. CIT(A). It is manifest from the impugned order that the assessee filed an application for condonation of delay explaining the cause of delay. The assessment order was passed ex parte and most of the family members including the assessee are illiterate and uneducated, therefore, there was a delay in taking steps to file the appeal against the assessment order. Since none has appeared on behalf of the assessee, the ld. CIT(A) has declined to condone the delay and consequently the appeal of the assessee was dismissed in limini. Since the assessee has now pleaded that one more opportunity may be given to the assessee for presenting his case before the ld. CIT(A), therefore, in 4 ITA 1065/JP/2018 Shrikishan Choudhary Vs ITO the facts and circumstances of the case when the appeal was not decided on merits by the ld. CIT(A) and in the interest of justice, the matter is set aside to the record of the ld. CIT(A) for affording one more opportunity to the assessee of hearing and explaining the cause of delay in filing the appeal. The ld. CIT(A) shall decide the appeal of the assessee on merits as well as condonation of delay.

Order pronounced in the open court on 24th September, 2019

Sd/- ¼fot; iky jko½ (VIJAY PAL RAO) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 24th September, 2019 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Shrikishan Choudhary, Kishangarh. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward-1, Kishangarh. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 1065/JP/2018) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत