JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-4, JAIPUR vs. PRADEEP MITTAL, JAIPUR

Consequently, Learned CIT(A) set aside the assessment order dated 05.12.2018, whereby two additions of Rs. 4,43,30,000/-were made by the Assessing Officer, relating to the assessment year 2011-12.

It may be mentioned here that as per deficiency note raised by the Registry of this Appellate Tribunal, present appeal by the department, was barred by limitation, the same having been filed 50 days after prescribed period of limitation.

Along with the appeal, an application seeking condonation of delay was also filed by the department on the ground that the copy of the order, passed by Learned CIT(A) was received in the office of Learned PCIT on the same date i.e. 03.01.2025, but authorization for filing of the appeal was made by Learned PCIT on 21.03.2025, and on its receipt on 24.03.2025, the present appeal was filed on 20.05.2025.

Admittedly, copy of the impugned order was received in the office of Learned PCIT on 03.01.2025, but authorization for filing of the appeal came to be issued on 24.03.2025 i.e. beyond prescribed period of limitation. It

Even otherwise, Ld. AR for the appellant has submitted before the Bench copy of notice u/s 153 C of the Act, issued by the department to the assessee on 20.01.2025, relating to the same assessment year 2011-12 i.e. to which the impugned assessment order, and the impugned order passed by Learned CIT(A), pertain.

As noticed above, present appeal came to be filed on 20.05.2025, but the department had already opted to issue notice u/s 153C of the Act, while giving effect to the decision of our own Hon’ble High Court in case of Suresh Bansal Case (supra).

In view of the above discussion, this appeal is hereby dismissed, being barred by limitation and also being not maintainable as on 20.5.2025, in view of issuance of notice u/s 153 C of the Act by the department, as on 20.01.2025