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Facts
Two appeals were filed by the assessee beyond the prescribed period of limitation. The delay was attributed to the non-service of notices to the assessee at their given address and email.
Held
The Tribunal condoned the delay in filing the appeals, stating that the department failed to provide proof of service of notices. The matters were restored to the Assessing Officer for fresh decision after providing an opportunity of hearing.
Key Issues
Whether the delay in filing the appeals can be condoned due to non-service of notices. Whether the matters should be remanded for fresh adjudication.
Sections Cited
250
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR
Before: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM
vkns'k@ORDER PER: GAGAN GOYAL, ACCOUNTANT MEMBER .
This common order is to dispose of the above captioned two appeals, as common issues are involved, and Ld. AR for the appellant and Ld. DR for the department have put forth respective submissions, simultaneously referring to the subject matter of each appeal. 2. It may be mentioned here that 145 days of the prescribed period of limitation, whereas ITA No. limitation.
On the point of delay, Ld. AR for the appellant-applicant has submitted that due to non service of the notices u/s 250 of the Income Tax Act, (hereinafter referred to as “the Act”) by the office of Learned CIT(A) at the given address, the appellant could not get knowledge of passing of the impugned orders, and as such, the delay in filing of the two appeals may be condoned.
The applications seeking condonation of delay are supported by affidavit of Shri Ravindra Pratap Singh Parihar, one of the partners of the
Ld. DR for the department has submitted that there was no sufficient cause for condonation of delay in filing of the two appeals, and as such, the applications deserve to be dismissed, and consequently, the appeals also deserve to be dismissed being barred by limitation.
A perusal of Form 35 would reveal that in column no. 17, the appellant mentioned that notices may be sent to the given address of Himmat Nagar, Jaipur. Ld. AR for the appellant has submitted that notices were sent by the office of Learned CIT(A) at the email address, given in the another email ID, which was shown as secondary email ID.
In this regard, no submission has been put forth by Ld. DR for the department. Even otherwise, when the address of Himmat Nagar, Jaipur was submitted in Form 35, notices u/s 250 of the Act were supposed to have been got served at the given address. However, department has not produced on record any document to suggest that service of any notice was effected, at the given address of Himmat Nagar, Jaipur. In the situation, we deem it a fit case for condonation of delay in filing of the appeals.
A perusal of the impugned orders would reveal that all the notices purported to have been sent to the assessee were not complied with by the assessee.
As already submitted by ld. AR for the appellant, non of the notices was served at the address of Himmat Nagar, However, as regards the impugned order relating to assessment year 2019-20, Learned CIT(A) has nowhere specifically mentioned about service of any notice upon the assessee by registered post.
As regards, other impugned order, relating to the assessment year 2018-19, Learned CIT(A) has mentioned in para 3.2 about dispatch of para, it has not been specified that said notice was served upon the assessee.
In the given situation, Ld. AR for the appellant has submitted that the matter may be remanded to the Assessing Officer for decision afresh, after providing reasonable opportunity of being heard.
Ld. DR for the appellant has pointed out that the assessee failed to comply with the notices issued by the Assessing Officer. In the course of arguments, ld. AR for the appellant has not disputed that the assessee did not participate in the assessment proceedings.
We have gone through the two assessment orders passed by the Assessing Officer in respect of the assessment years under consideration and taken note of the issues involved. We find that for adjudication of the said issue, in the interest of justice, another opportunity be granted to the assessee of being heard. At the same time, we find it just and proper to burden the appellant with costs for non compliance with the notices issued by the Assessing Officer. Keeping in view, the issue involved, Ld. DR for he Department has also submitted that both appeals may be remanded to the Assessing Officer for effective adjudication of the issues involved, after verification of all the relevant documents.
In view of the above discussion, both the appeals are disposed of, for statistical purposes, and both the matters relating to the assessment years 2018-19 and 2019-20 are restored to the files of the Assessing Officer for decision afresh, after providing reasonable opportunity of being heard to the assessee in accordance with law.
For non compliance with the notices issued by the Assessing Officer, the appellant is burdened with costs of Rs. 2500/- in each appeal. The appellant to deposit the said amount of costs in “Prime Minister’s National Relief Fund” and produce the receipt before the Assessing Officer, before commencement of the proceedings on remand.
File be consigned to the record room after the needful is done by the office. Copy of this common order be placed in the file of the connected appeal.
Order pronounced in the open court on 17/09/2025.
Sd/- Sd/- ¼ujsUnz dqekj½ ¼xxu xks;y½ (NARINDER KUMAR) (GAGAN GOYAL) U;kf;d lnL;@Judicial Member ys[kk lnL; @Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 17/09/2025 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू & 964/JPR/2025 M/s Ravi Surya Dev Infrastructure LLP, Jaipur. The Appellant- M/s Ravi Surya Dev Infrastructure LLP, Jaipur. 1. izR;FkhZ@ The Respondent- ACIT, Central Circle-3, Jaipur. 2. 3. vk;djvk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZQkbZy@ Guard File & 964/JPR/2025) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत