LATE SH. SHRI RAM, THROUGH LEGAL HEIR RAMESH KUMAR,ALWAR vs. ITO, WARD-BHIWADI, BHIWADI
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] 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;dj vihy la-@ITA. No.126/JPR/2025
fu/kZkj.k o"kZ@Assessment Years : 2014-15
Late Sh. Shri Ram
Through L/h Shri Ramesh Kumar
C/o Kalani & Co. Chartered Accountants, 5th
Ward- Bhiwadi
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CCIPR 9150 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal, C.A.
jktLo dh vksj ls@ Revenue by : Sh. Gautam Singh Choudhary, JCIT- DR
(Through V.C,) lquokbZ dh rkjh[k@ Date of Hearing : 01/04/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 16/04/2025
vkns'k@ ORDER
PER: DR. S. SEETHALAKSHMI, J.M.
This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 24-08-2023, National Faceless Appeal Centre, Delhi
[ hereinafter referred to as (NFAC) ] for the assessment year 2014-15
raising therein following grounds of appeal.
LATE SH. SHRI RAM THROUGH LEGAL HEIR SHRI RAMESH KUMAR VS ITO, WARD-BHIWADI
‘’1. The Ld. CIT(A), NFAC has erred on facts & in law in confirming the assessment order by serving the notice on the e-mail address provided in Form No.35 which never came to the notice of legal heir as the assessee expired before the date of Issue of such notice.
The Ld. CIT(A), NFAC has erred on facts & in law in holding that assessee has been habitually non compliant to the numerous notices issued by the AO ignoring that the assesser has submitted the reply to the juri ictional AO and the National Faceless Assessment Unit issued only one notice on 15.02.2021
The Ld. CIT(A), NFAC has erred on facts & in law in confirming the addition of Rs 28,33,600/- on account of short term capital gain on sale of agricultural land by not considering the fact that the agricultural land sold is not a capital asset u/s 2(14) of the Act, it is not a short term capital asset and that assessee has also invested the sale proceeds in construction of residential house eligible for deduction u/s 54F of the Act.’’
1 At the outset of hearing, the Bench observed that there is delay of 455 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed an application dated 24-01-2025 for condonation of delay with following prayers. ‘’Reg: Late Sh. Shri Ram (Through Legal Heir Ramesh Kumar) AY 2014-15 LATE SH. SHRI RAM THROUGH LEGAL HEIR SHRI RAMESH KUMAR VS ITO, WARD-BHIWADI
Sub: Application for condonation of delay in filing the appeal
With reference to above it is to submit that the ld. CIT(A), NFAC vide order dt. 24.08.2023 has upheld the order passed by AO in case of Late Sh. Shri Ram assesing the total income at Rs.28,11,600-. The appeal was to be filed on or before 23.10.2023. However, for the reasons stated hereunder, the appeal could not be filed in time-
1. I am legal heir of Late Sh. Shri Ram who expired on 25.04.2022. Copy of death certificate is enclosed
2. My father along with Sh. Mehar Chand and Sh. Jawahar Lal sold an agriculture land at village Udaipur. Tehsil Tijara, District Alwar on 25.05.2013. On sale of this land my father received sales consideration of Rs.28 lacs, Sh. Mebar Chand Rs.33 lacs and Sh.
Jawahar Lal Rs.33 lacs.
3. The income tax department issued notice u/s 148 for AY 2014-
15 to all the above three persons. All these persons manually filed the return & computation of total income to ITO Ward-Bhiwadi on 24.09.2021. The ITO, Ward-Bhiwadi assessed the income of Sh.
Mehar Chand and Sh. Jawahar Lal vide order dt. 27.09.2021 by considering the land sold as long term capital asset and allowing deduction u/s 54F of the Act.
4. When our counsel Advocate Kavinder Yadav enquired from ITO, Ward-Bhiwadi, it came to his notice that case of Sh. Shri Ram has been transferred to faceless assessment center The National
Faceless Assessment Center passed the assessment order on 27.09.2021 by treating the DLC value of the land at Rs.28,33,600/- as short term capital gain.
5 Against the assessment order appeal was filed on 02.11.2021 In Form
No.35
e-mail address was given as shriram9875053160@.gmail.com. After filing the appeal my father expired on 25.04.2022. The Ld. CIT(A), NFAC issued notice for LATE SH. SHRI RAM THROUGH LEGAL HEIR SHRI RAMESH KUMAR VS ITO, WARD-BHIWADI hearing between 17.05.2022 to 14.08.2023 at the e-mail address mentioned in Form No.35. However, these notices never came to my knowledge.
6. When the penalty notice dt. 09.12.2024 was served on me by the inspector of Income tax department at our residential address, I met
Advocate Kavinder Yadav on 21.12.2024 and showed him the notice. Thereafter he browsed the e-portal when it came to the notice that appellate order has been passed on 24.08.2023. 7.I am advised by my advocate to file the appeal before Hon’ble
ITAT with a request to condone the delay in filing the appeal and accordingly, the appeal is now file by me as legal heir of late Sh.
Shri Ram.
Thus the delay in filing the appeal before Hon’ble ITAT is due to a reasonable cause and therefore, the same be condoned and appeal be admitted for hearing for imparting substantial justice.’’
To this effect, the legal heir Shri Ramesh Kumar has filed an affidavit deposing the above facts in the case. It is also noteworthy to mention that the legal heir Shri Ramesh Kumar has filed the death certificate of his father late Shri Ram who passed away on 25-04-2022 and this certificate is issued by the Govt. of Rajasthan, Directorate of Economics &
Statistics,