AJAY KUMAR RAMPURIA,TONK vs. INCOME TAX OFFICER, TONK

Sole grievance of the assessee is against the addition for unexplained investment u/s. 69 of the Act at Rs.7,57,911/-

At the outset Ld. Counsel for the assessee prayed for restoring the issue to the file of Ld. CIT(A) on the ground that Ld. CIT(A) has dismissed the assessee’s appeal in limine by not condoning the delay in filing the appeal.

I have heard rival contentions and perused the record placed before me. The assessee is an individual and runs the business under sole proprietorship of Ajay Enterprises. Income of Rs.14,17,010/- declared in the return filed on 28.09.2013. Reassessment proceedings were initiated u/s.147 of the Act and addition of Rs.7,57,911/- made u/s.69 of the Act. Assessment order has been framed on 25.02.2023 but the appeal to the CIT(A) was filed on 27.09.2023 and there was a delay. The assessee gave detailed submission before Ld. CIT(A) requesting for condoning the delay. But ld.CIT(A) did not condoned the delay and dismissed the appeal in limine. I have gone through the reasons stated by the assessee in the application for condonation of delay and I am of the considered view that ‘reasonable cause’ prevented the assessee in filing the appeal before Ld. CIT(A) within the statutory time limit. In the interest of natural justice, taking a liberal approach and placing reliance on judgment of Hon'ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) & in the case of Inder Singh Vs State of Madhya Pradesh judgment dated 21.03.2025 (2025) INSC 382), I hereby condone the delay in filing of appeal before Ld. CIT(A).

Further for the purpose of adjudication on merits, I hereby restore the grounds raised on merits back to the file of Ld. CIT(A) for passing a speaking order as contemplated u/s 250(6) of the Act. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes.