PHOOLA DEVI,TONK vs. INCOME TAX OFFICER, WARD - TONK, TONK

P a g e | 1 ITA No.775/JPR/2025 Phoola Devi IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,“B” BENCH, JAIPUR BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 775/JPR/2025 (Assessment Year:2012-13) Phoola Devi Vs. Income Tax Officer, Dolat Pura Moti Baag Ward Tonk Road, Dhanna Talai Tonk 304001 �थायीलेखासं./जीआइआरसं./PAN/GIR No: FPZPD1596F Appellant .. Respondent Appellant by : Sh. Keshav Khandelwal, Adv (thru VC) Respondent by : Sh. Gaurav Awasthi, JCIT Date of Hearing 25.03.2026 Date of Pronouncement 26.05.2026 O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)(hereinafter referred to as “Ld. CIT(A)”) dated 25.09.2024, passed u/s 250of the Income Tax Act,1961 (hereinafter referred to as “the Act”). 2. The appeal is time barred by 151 days. A separate application for condonation of delay has been filed, wherein it has been pleaded that due to the severe illness of the assessee, the assessee could not

P a g e | 2 ITA No.775/JPR/2025 Phoola Devi approach his counsel for filing the appeal. Considering the averments made in the application, the delay for filing the appeal is hereby condoned. 3. At the outset, the learned counsel for the assessee has invited our attention to the impugned order of Ld. CIT(A) to submit that the same is an ex parte order. Moreover, there is no discussion on merits on any of the issues by the Ld. CIT(A). The Ld. CIT(A) has dismissed the appeal of the assessee just for non-representation, whereas, as per the relevant provisions of the Act, the Ld. CIT(A), under the circumstances, was supposed to decide the appeal of the assessee on merits. In view of this, the impugned order of Ld. CIT(A) is not sustainable and the same is hereby set aside. The matter is, therefore, restored to the file of Ld. CIT(A) for decision afresh by way of a speaking order. It is further directed that the assessee will remain vigilant and present her case before the Ld. CIT(A) promptly, as and when called for. 4. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 26/05/2026.

Sd/- Sd/- (Ratnesh Nandan Sahay) (Sanjay Garg) Accountant member Judicial Member Dated 26.05.2026 Mittali, Sr. PS

P a g e | 3 ITA No.775/JPR/2025 Phoola Devi Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order,

Asst. Registrar ITAT, Jaipur