DANARAM NATHURAM JAKHAR,JAIPUR vs. ITO WD 1(3), JPR, JAIPUR
1
ITA NO. 490/JPR/ 2025
SMT BHANWARI DEVI D JAKHAR L/H LATE DANARAM NATHURAM JAKHAR VS ITO, WARD 2(3), JAIPUR
आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES,”SMC’’ JAIPUR
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BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA. No. 490/JPR/2025
fu/kZkj.ko"kZ@AssessmentYear : 2017-18
Smt. Bhanwari Devi D Jakhar
L/h late Shri Danaram Nathuram Jakhar
A-304, GR-23, Anukampa Graduler
Swej Farm, Sodala, Jaipur – 302 019
Ward-2 (3)
Jaipur
LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: ABKPJ 7825 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri R.S. Poonia, CA jktLo dh vksjls@Revenue by : Shri Gautam Singh Choudhary, JCIT -DR a lquokbZ dh rkjh[k@Date of Hearing : 26/06/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 30 /06 /2025
vkns'k@ORDER
PER: RATHOD KAMLESH JAYANTBHAI, AM
The assessee has filed an appeal against the order of the ld. CIT(A),
National Faceless Appeal Centre, Delhi dated 05-02-2024 [hereinafter referred as “(CIT(A)/NFAC” ] for the assessment years 2017-18in the matter of Section 143(3) of the Income Tax Act, 1961 and thus raising therein following ground of appeal:-
‘’That under the facts and circumstances of the case, the ld. CIT(A)/NFAC has erred in law and facts in confirming the addition of Rs.34,39,,891/- imposed by the SMT BHANWARI DEVI D JAKHAR L/H LATE DANARAM NATHURAM JAKHAR VS ITO, WARD 2(3), JAIPUR
AO on account of long term capital gain and treating agriculture land as capital asset which is wrong, unwarranted and bad in law. Kindly delete the same.’
1 At the outset of hearing of the appeal of the assessee, the Bench noted that there is delay of 355 days in filing the appeal by the assessee for which the wife of the deceased assessee Smt. Bhanwari Devi D Jakhar, as legal heir has filed an application dated 07-04-2025 for condonation of delay narrating therein following reasoning:- 1. That Smt. Bhanwari Devi D Jakhar being a legal heir of Late Danaram Nathuram Jakhar filed this present appeal on 27.03.2025 against the ex-parte order passed by Ld. CIT (Appeals), NFAC, order dated 05.02.2024, with a delay of 355 days. The Appeal Number is ITA No. 490/JPR/2025. 2. That Late Shri Danaram Nathuram Jakhar filed an appeal before CIT (Appeal) on 07.01.2020 against the assessment order passed by A.O. on 21.12.2019. 3. That meanwhile after suffering from a disease with long period my husband Danaram Nathuram Jakhar was expired on 12.12.2024. 4. That appellant was unaware about this appeal filed by my husband Late Danaram Nathuram Jakhar before CIT (Appeal) on 07.01.2020. 5. That on 19.03.2025, appellant received a text message from the Income Tax Department on mobile of Late Danaram Nathuram Jakhar. 6. That thereafter, appellant discussed this with other family members and appellant approached the consultant of her husband and then the consultant login on portal & informed us regarding the impugned ex-parte order dated 05.02.2024 passed by CIT (Appeals), as well as explain about the text message, that the text message was related to Penalty. 7. That thereafter, appellant engaged a new counsel named CA Raghuveer Singh Poonia and accordingly, we have prepared and filed the appeal before Hon'ble ITAT, Jaipur with a delay of 355 days. 8. That the reasonable cause for non-compliances of notices before CIT(Appeals) was due to ill health & thereafter, death of appellant Danaram Nathuram Jakhar (i.e. my husband), as he himself deal with this & appellant was unaware at all about the hearing notices issued by CIT(Appeals) as well as ex-parte order dated 05.02.2024 passed by CIT (Appeals). SMT BHANWARI DEVI D JAKHAR L/H LATE DANARAM NATHURAM JAKHAR VS ITO, WARD 2(3), JAIPUR 9. That the delay of 355 days was due to bonafide reason. In view of abovesubmission you are requested that kindly consider this as reasonable cause to condone the delay of 355 days. So, that proper inquiry can be conducted and substantial justice may be delivered to the appellant.’’ To support the above application for condonation of delay, the wife of late Shri Danaram Nathuram Jakhar has filed an affidavit deposing the above contents made in the application for condonation of delay. Simultaneously, she has filed a Death Certificate of deceased Shri Danaram Nathuram Jakhar who passed away on 12-12-2024 at Palghar, Maharashtra and this Death Certificate was issued on 30-12-2024 by the