BABU LAL SAINI,JAIPUR vs. ITO WD 1(1), JPR, JAIPUR

That in the facts and circumstance of the case and in law the learned CIT (A) was required to quashed the assessment order as no notice under section 143(2) was issued against return filed by the assessee before completion of assessment.

That in the facts and circumstance of the case and in law the learned CIT(A) is not justified in setting aside the assessment order for making afresh by the learned AO when the assessee (a) fully explained the sources of investment of Rs. 23,67,327/- in the purchase of plot at Prem Nagar 1 Jaipur (b) explain the contribution of Rs. 4,77,000/- by the wife of the assessee and (c) explained that the claim of indexed cost against sale of immovable was in order and claim under section 54 of Rs, 7,89,470/- was also in order. Thus the addition of (a) Rs. 23,67,327/- in purchase of plot (b) of Rs. 4,77,000/- contributed by the wife of assessee (c) of Rs, 17,82,470/- being long term Capital gain was unjustified.

That the assessee craves permission to add, alter, amend or delete any ground or grounds of appeal on or before the filing of this appeal.

At the outset of hearing, the Bench observed that there is delay of 06 days in filing the appeal by the assessee for which the ld. AR of the assessee filed an application along with the affidavit stating the reasons of delay. He argued that looking to the facts stated in the affidavit filed the appeal of the assessee may be admitted for adjudication in the interest of justice. The affidavit so filed reads as under :-

That for the AY 2013-2014 I had filed my return of income on 03.08.2013 declaring income of Rs, 3,79,410/- 3. That the learned AO passed assessment order under section 144/147 on 28.09.2021 determining income at Rs. 49,46,450/- as against returned income of Rs. 3,79,410/- 4. That against the order passed by the learned AO on 28.09.2021 for the A Y 2013-2014 I had filed an appeal before the learned CIT(A) on 23.01.2020. 5. That the learned CIT(A) set aside the appeal vide order dated 18.02.2025. 6. That I did not receive the Appellate order passed by the learned CIT(A) on 18.02.2025 7. That I am non metric and not accustomed to watch email. My then counsel also did not inform me about the passing of the order by the learned CIT(A) 8. That order passed under section 250 dated 18.02.2025 by the learned CIT (A) was not served upon me nor these came to my knowledge before last week of April 2025 when I was inform by my previous counsel. 9. That the fact that the learned CIT(A) has passed set aside order under section 250 came to my knowledge in the last week of April 2025. 10. Soon on coming to know about the order passed by the learned CIT(A) I engaged a chartered Accountant for filing appeal before the Hon’ble ITAT Dated 21st August 2025