SUMAN DEVI SHARMA,NATHDWARA vs. ITO -2, RAJSAMAND

ITA 482/JODH/2025Status: DisposedITAT Jodhpur13 August 2026AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, finding the assessee's reasons bona fide. It held that the additional evidence, crucial for the genuineness of share transactions, should have been examined by the CIT(A) before deciding the appeal on merits.

What were the facts?

The assessee's appeal was filed 356 days late due to relocation and loss of contact with her previous CA. The CIT(A) dismissed the appeal, refusing to admit additional evidence, and confirmed the AO's addition of long-term capital gains as bogus.

What were the issues?

Whether the CIT(A) erred in not admitting additional evidence and deciding the appeal ex parte without examining crucial documents. The genuineness of the share transactions was the core issue.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: CA (Virtual)
For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 22.03.2024 passed by the learned CIT(A), NFAC, Delhi, in relation to the assessment order passed under section 147 read with section 144 of the Income-tax Act, 1961 for the Assessment Year 2011-12. 2. At the outset, it is noticed that the appeal is barred by limitation by 356 days. The assessee has filed a detailed petition for condonation of delay explaining that she was earlier residing at Mumbai and subsequently shifted to 2 Asst. Year: 2011-12 Nathdwara, Rajasthan, consequent to which her assessment juri iction was also transferred from Mumbai to Rajsamand. After shifting, she was not in regular contact with her erstwhile Chartered Acc

The order continues below.

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