MAHIPAL,GURGAON vs. INCOME TAX OFFICER, WARD 1 (2), ALWAR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR

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BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 138/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2010-11
Ward-1(2),
Alwar.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:BOSPM2429C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : None jktLo dh vksjls@Revenue by: Shri Anup Singh, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing

: 07/04/2025

mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 07/04/2025

vkns'k@ORDER

PER: NARINDER KUMAR, JUDICIAL MEMBER .

On 03.12.2024, as regards assessment year 2010-11, Learned
22.11.2017 passed u/s 144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
2. The appeal stands dismissed on the ground that the same was barred by limitation and also because no documentary evidence was submitted to substantiate the grounds of appeal.
3. Taking into consideration undisclosed cash deposits, the Assessing Officer had assessed total income of the assessee at Rs.
80,00,000/-,.
4. Before Learned CIT(A), the assessee claimed that no notice issued by the Assessing Officer was received by the assessee, the same having been sent at wrong address, and as such the appeal could not be filed before Learned CIT(A) within prescribed period of limitation.
5. Learned CIT(A) while, dealing with the prayer for condonation of delay in filing the appeal, observed that there was no sufficient cause, which prevented the appellant from presenting appeal within the prescribed period of limitation.
Order pronounced in the open court on 07/04/2025. ¼xxu xks;y½

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(GAGAN GOYAL)

(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member

Tk;iqj@Jaipur fnukad@Dated:- 07/04/2025
*Santosh
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Mahipal, Gurgaon, Haryana.
2. izR;FkhZ@ The Respondent- ITO, Ward-1(2), Alwar.
3. vk;dj vk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZ QkbZy@ Guard File ITA No. 138/JPR/2025) vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेजज. त्महपेजतंत