SATPAL YADAV,JAIPUR vs. DCIT, CENTRAL CIRCLE -1, JAIPUR

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ITA 1070/JPR/2025Status: DisposedITAT Jaipur08 September 2025AY 2019-201 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the delay in filing the appeals before the CIT(A) should be condoned. The Tribunal noted the assessee's allegation that the previous CA failed to communicate notices, which prevented the assessee from participating in the assessment and penalty proceedings before the Assessing Officer. While acknowledging the absence of an affidavit from the concerned CA, the Tribunal found that the circumstances, including the filing of appeals on the same day as a bank account attachment order, supported the assessee's claim. Consequently, the Tribunal deemed it just to remit all the matters to the Assessing Officer for a fresh decision, providing the assessee with a reasonable opportunity of being heard. The appeals were disposed of for statistical purposes.

What were the facts?

The assessee, Sh. Satpal Yadav, filed seven appeals before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against orders passed by the Commissioner of Income Tax (Appeals) [CIT(A)]. These appeals pertained to assessment years 2018-19 and 2019-20 and challenged assessment orders under Section 147 and penalty orders under Sections 270A, 272A(i)(d), and 271AAC(1) of the Income Tax Act. The CIT(A) had dismissed all these appeals in limine due to the assessee's failure to file a proper application for condonation of delay and prove sufficient cause for the delay. The assessee contended that notices were sent to his previous Chartered Accountant's (CA) email and mobile, which he could not access, leading to his unawareness of the proceedings. The revenue argued that there was no sufficient cause for non-compliance.

What were the issues?

1. Whether the delay in filing appeals before the CIT(A) for assessment years 2018-19 and 2019-20 is liable to be condoned, considering the assessee's claim of non-receipt of notices due to the previous CA's failure to communicate, turning on the interpretation of 'sufficient cause' under the Income Tax Act. The assessee argued that the delay was due to the previous CA not informing him of the notices sent to the CA's email and mobile, and that the appeals were filed immediately upon learning about the proceedings via a bank account attachment order. The revenue contended that there was no sufficient cause for non-compliance with the notices issued by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 147,Section 270A,Section 272A(i)(d),Section 271AAC(1),Section 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

Hearing: 02/09/2025Pronounced: 08/09/2025

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.

2.

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. has been filed, as Learned CIT(A) dismissed appeal, challenging the assessment order dated 30.01.2024, relating to the assessment years 2019-20; 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.

4.

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.

5.

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.”

6.

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.

1.

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.

7.

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.

8.

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.

9.

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.

10.

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.

11.

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).

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