DEEPIKA RAVJANI,JAIPUR vs. ITO, WARD-5(2), JAIPUR, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR
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BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1239/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2012-13
Deepika Ravjani
C/o Bhgagwandas Narandas Manglani Jay
Gurunank, Temple Udhi Street Ladi Road,
Jetpur-360370, Gujarat.
Ward-5(2),
Jaipur.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AFYPR7773Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Sh. P.C. Parwal, FCA jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, Addl. CIT lquokbZ dh rkjh[k@Date of Hearing
: 13/10/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 14/10/2025
vkns'k@ORDER
PER: Narinder Kumar, Judicial Member,
Assessee-appellant is feeling aggrieved by order dated 07.07.2025, passed by Learned CIT(A), NFAC, u/s 250 of the Income Tax Act, 1961
(hereinafter referred to as “the Act”), as thereby her appeal presented there on 16.10.2021, challenging assessment order dated 05.12.2019, relating to the assessment year 2012-13, has been dismissed being barred by 2
2. Vide assessment order dated 05.12.2019, the Assessing Officer made two additions i.e. one of Rs. 32,60,000/- and other of Rs. 17,298/-, and assessed total income of the assessee at Rs. 32,77,298/-, even though the assessee had not filed any return of income for the assessment year
2012-13. 3. Arguments heard. File perused.
Contentions
4. As regards dismissal of the appeal by Learned CIT(A), being barred by limitation, Ld. AR for the appellant has submitted that due to compelling circumstances, the assessee could not participate in the assessment proceedings, and accordingly could not even challenge the impugned assessment before Learned CIT(A), within prescribed period of limitation.
In this regard, Ld. AR has referred to the reasons given in column no. 15 of Form 35, presented before Learned CIT(A) seeking condonation of delay in filing of the appeal there.
5. As is available from column no. 15 of Form 35, the assessee claimed before Learned CIT(A) that before her marriage ( which was solemnized on 25.11.2007, in Jaipur), she was residing in the company of her parents
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Deepika Ravjani vs. ITO in Jetpur, District Rajkot, Gujarat, and on solemnization of her marriage started residing at her matrimonial home, in Hyderabad, Telangana. As further claimed by the appellant, her income being non taxable, she did not file return of income for the financial year 2011-12. She denied to have received any notice as well as assessment order from the department, same having not been served on her, and actually having been sent on e- mail of her previous consultant. She claims to have learnt about the ex-parte assessment order, when her Chartered
Accountant applied for the same before the Assessing Officer, only on receipt of notice of penalty.
Notices are claimed to have been received by the consultant earlier engaged by her father. Case of the appellant is that said consultant was disengaged ultimately.
6. Ld. AR for the appellant has drawn our addition to affidavit dated
24.11.2022, submitted by the assessee before Learned CIT(A) for condonation of delay in filing of the appeal.
Ld. AR has also drawn our attention to copy of agreement arrived at between the assessee-appellant and her husband Shri Ravi Bijawat, in proof of their matrimonial dispute and their settlement in respect thereof reached on 11.05.2022. Attention has also been drawn to copy of order
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Deepika Ravjani vs. ITO dated 13.05.2022, passed by Learned Judge, Family Court -1, Jaipur
Mahanagar 1st, Jaipur.
7. As is available from the copy of the above mentioned settlement agreement dated 11.05.2022, and the order passed by the Family Court, marital bond of the assessee with her husband came to be dissolved on 13.05.2022. Having reached an amicable settlement arrived, the parties filed a Petition u/s 13B of Hindu Marriage Act, 1955. Above mentioned documents are available from page 5 to 15 of the paper book submitted before this Bench.
8. From said documents, it transpires that dispute arose, as mentioned in the affidavit, during subsistence of her marriage while she was living in Khairtabad, Hyderabad. She started working as a teacher in School, and that ultimately she shifted to her parental house on 18.01.2021. As noticed above, the assessment order pertains to the assessment year 2012-13, passed on 05.12.2019. We may observe that as regards notices stated to have been issued by the Assessing Officer, during the period from 20.03.2019 to 26.11.2019, and still there being no representation of the assessee in the assessment proceedings, affidavit of the concerned C.A. should have been filed to 5
Order pronounced in the open court on 14/10/2025. ¼jkBkSM+ deys'kt;UrHkkbZ ½
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(RATHOD KAMLESH JAYANTBHAI)
(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
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Deepika Ravjani vs. ITO fnukad@Dated:- 14 /10/2025
*Santosh
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Deepika Ravjani, Jetpur, Gujarat.
2. izR;FkhZ@ The Respondent- ITO, Ward-5(2), Jaipur.
3. vk;dj vk;qDr@ The ld CIT
4. vk;dj vk;qDr@ CIT(A)
5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
6. xkMZ QkbZy@ Guard File ITA No. 1239/JPR/2025) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत