KHUBI RAM,BHARATPUR vs. INCOME TAX OFFICER, BHARATPUR

ITA 951/JPR/2026Status: DisposedITAT Jaipur10 September 2026AY 2012-138 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal, citing sufficient cause due to the assessee's lack of familiarity with tax laws and communication issues. The Tribunal restored the matter to the AO for fresh examination after providing the assessee an opportunity to be heard.

What were the facts?

The assessee, Khubi Ram, did not file a return of income for AY 2012-13. The Assessing Officer (AO) reopened the case based on cash deposits of Rs. 25,38,395/- in the assessee's bank account and passed an ex-parte assessment order. The assessee's subsequent appeal before the CIT(A) was also dismissed ex-parte.

What were the issues?

Whether the delay in filing the appeal before the ITAT was justifiable, and whether the ex-parte assessment and appellate orders were passed without affording the assessee a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Hearing: 07.09.2026Pronounced: 10.09.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the National Faceless Appeal Centre , Delhi(hereinafter referred to as “Ld. CIT(A)”), dated 14.02.2025 under Section 250of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

P a g e | 2 Khubi Ram

2.

The appeal is noted to be delayed for filing by 348 days. An application by the assessee seeking condonation of the delay has been filed before me, the contents of which are reproduced hereunder:-

1.

The assessee is an individual. As the total income of the assessee in the previous year relevant to AY 2012-13 was below the maximum non taxable limit, no return of income was filed by him. In the course of time, on the basis of information availabl

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →