TULSI SHARMA ,JAIPUR vs. INCOME TAX OFFICER WARD 1(1), JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR
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BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 734/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2020-21
Ward-1(1),
Jaipur.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BRDPS3037C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Ms. Ishika Gupta, C.A. (through V.C.) jktLo dh vksj ls@Revenue by: Sh. Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@Date of Hearing
: 20 /08/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 21/08/2025
vkns'k@ORDER
PER: Narinder Kumar, Judicial Member,
Assessee-appellant has challenged order dated 04.03.2025, passed by Learned CIT(A), whereby his appeal preferred against assessment order dated 16.09.2022, relating to the assessment year 2020-21, has been dismissed, and the assessment order, computing total income of the assessee at Rs. 34,31,722/-, has been upheld.
2. Arguments heard. File perused.
2
Tulsi Sharma, Jaipur.
A perusal of the impugned order passed by Learned CIT(A) would reveal that the appeal filed by the assessee has been dismissed in limine, as the appellant failed to furnish any sufficient cause for condonation of delay of 41 days in filing the same. 4. From para no. 5 of the impugned order, it is evident that no application seeking condonation of delay was submitted by the assessee before Learned CIT(A). 5. When confronted with the above observation as to non filing of any application seeking condonation of delay, Ld. AR for the appellant submits that application could not be filed there inadvertently. At the same, she has submitted that the matter may be restored to the files of Learned CIT(A) so that the appellant is able to furnish appropriate application to seek condonation of delay.
Ld. DR for the department has no objection to the restoration of the appeal before Learned CIT(A).
6. As is available from the impugned order, appeal was instituted before
Learned CIT(A), NFAC on 26.11.2022. It remained pending there upto
04.03.2025. However, it appears that for want of proper legal advice no application seeking condonation of delay was ever filed.
3
Tulsi Sharma, Jaipur.
In the given situation, in the interest of justice, we deem it a fit case to restore the matter before Learned CIT(A) so as to enable the assessee- appellant to file an application seeking condonation of delay supported by requisite details, if so desired.
Result
7. Consequently, this appeal is disposed of, for statistical purpose and the matter is remanded to Learned CIT(A) for decision afresh. Learned
CIT(A) firstly to dispose of application, if any, presented seeking condonation of delay, after providing reasonable opportunity of being heard to the applicant, and then to proceed in accordance with law.
File be consigned to the record room after the needful is done by the office.
Order pronounced in the open court on 21/08/2025. ¼jkBkSM+ deys'k t;UrHkkbZ ½
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(RATHOD KAMLESH JAYANTBHAI)
(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 21/08/2025
*Santosh
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Tulsi Sharma, Jaipur.
2. izR;FkhZ@ The Respondent- ITO, Ward-1, Jaipur.
3. vk;dj vk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
4
Tulsi Sharma, Jaipur.
xkMZ QkbZy@ Guard File ITA No. 734/JPR/2025) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत