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Facts
The assessee's appeals were dismissed by the CIT(A) due to delay. The assessee claimed the delay was caused by the previous Chartered Accountant failing to communicate notices, leading to non-compliance and inability to participate in assessment/penalty proceedings. The assessee filed appeals on the same day an attachment order was issued.
Held
The Tribunal condoned the delay in filing the appeals before the CIT(A) in the interest of justice. The Tribunal set aside the impugned orders and remanded the matters back to the Assessing Officer for fresh decision, providing the assessee with a reasonable opportunity of being heard.
Key Issues
Whether the delay in filing appeals before the CIT(A) should be condoned due to the negligence of the previous Chartered Accountant, and if so, should the matters be remanded for fresh adjudication.
Sections Cited
147, 270A, 272A(i)(d), 271AAC(1), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1065 to 1068, 1070 & 1071/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2019-20 Cuke Sh. Satpal Yadav The DCIT, Vs. Shop No. 1, Old Delhi Road Central Circle-4, Opp. Payal Cinema, Gurgaon, Jaipur. Haryana. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACBP9711D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. R.S. Poonia, C.A. jktLo dh vksj ls@Revenue by: Mrs. Anita Rinesh, JCIT lquokbZ dh rkjh[k@Date of Hearing : 02/09/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 08/09/2025 vkns'k@ORDER Per Bench: Above captioned seven appeals are being disposed of by this common order, as the appeals involve common issues, and Ld. AR for the to 1071/JPR/2025 Sh. Satpal Yadav, Jaipur. appellant and Ld. DR for the department have argued the appeals simultaneously.
Appellant-assessee is feeling aggrieved by dismissal of its appeals. Vide order dated 21.07.2025 , passed by Learned CIT(A), u/s 250 of the Income Tax Act (hereinafter referred to as “the Act”), one appeal challenging assessment order u/s 147 of the Act, relating to the assessment year 2018-19 came to be dismissed; Another appeal challenging penalty order passed u/s 270A of the Act, relating to the assessment years 2018-19 came to be dismissed; Still another appeal challenging penalty order passed u/s 272A(i)(d) of the Act, relating to the assessment year 2018-19 came to be dismissed; And yet other appeal challenging penalty order u/s 271AAC(1) of the Act, relating to the assessment year 2018-19 came to be dismissed. 3.
Learned CIT(A) dismissed appeal, challenging the assessment order dated 30.01.2024, relating to the assessment years 2019-20; has been filed so as to challenge the order dated 21.07.2025, whereby Learned CIT(A) dismissed the appeal filed by the assessee, challenging penalty order u/s 270A of the Act, relating to the assessment year 2019-20; to 1071/JPR/2025 Sh. Satpal Yadav, Jaipur. has been filed challenging order dated 21.07.2025, as thereby the appeal filed by the assessee, feeling aggrieved by penalty order u/s 272A(i)(d) of the Act , relating to the assessment year 2019-20, came to be dismissed.
Admittedly, Learned CIT(A) dismissed all the appeals in limine on the ground that the assessee had failed to file any proper application seeking condonation of delay, what to say of proving that there was any sufficient cause in filing of those appeals beyond prescribed period of limitation.
Ld. AR for the appellant has submitted that while filing all appeals in Form No. 35, it was specified that all those appeals were barred by limitation, and the ground for condonation of delay was put forth as under:- “The assessee was unaware about the reassessment proceedings as all notices were sent to the email and mobile number of their Chartered Accountant, which were mentioned in the income tax portal and therefore, the assessee could not respond to the notices due to non accessibility of email id.”
Ld. AR has submitted that previous Chartered Accountant engaged by the assessee did not inform the assessee, who is resident of Gurgaon, of the notices sent by the department in respect of these matters on his email address and also even though information was sent on the mobile number, and as such, the assessee could not appear even before the Assessing Officer. to 1071/JPR/2025 Sh. Satpal Yadav, Jaipur. The prayer is that in the given situation the impugned orders be set aside and the matters be remanded to the Assessing Officer for decision afresh, after providing reasonable opportunity of being heard to the assessee in all the matters.
Ld. DR for the department has submitted list of notices sent by the Assessing Officer, and contended that there is no sufficient cause for non compliance with the said notices by the Assessee.
As regards delay in filing of the appeals before Learned CIT(A), Ld. AR for the appellant has placed on record, copy of order dated 24.12.2024 issued by the department to the Axis Bank, whereby the said bank was directed to attach the bank account of the assessee. Learned AR has submitted that immediately on receipt of said attachment, the assessee challenged assessment orders and penalty orders before Learned CIT(A) on the same date i.e. 24.12.2024. The contention is that filing of the appeals on the very day the attachment order was issued, supports the claim of the assessee that he was prevented from participating in the proceedings before the Assessing Officer when his Chartered Accountant (C.A.) previously engaged, did not inform him.
In such a situation, when allegation is leveled by an assessee that the Chartered Accountant engaged by him did not communicate receipt of to 1071/JPR/2025 Sh. Satpal Yadav, Jaipur. notices or other communications from the department, affidavit of the concerned C.A. should also be filed. However, we rarely find any such affidavit from CA, against whom such an allegation is leveled by the assessee, to justify non communication of the notices etc. by him to the assessee. Even in this case the assessee has not submitted any affidavit of the C.A. previously engaged, who is stated to have failed in his duty to inform the assessee of the notices received from the Assessing Officer.
The fact remains that the department issued attachment order dated 26.12.2024 whereupon the assessee contacted his C.A. and learnt about notices and other communications sent by the department to the said C.A., and then by engaging another C.A., he preferred all the 7 appeals before Learned CIT(A) on the very day the attachment order was issued.
In the given situation, in the interest of justice, we deem it a fit case to allow the condonation of delay in filing of the appeals before Learned CIT(A).