SHAILENDRA GARG,SIRGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

ITA 1560/JPR/2024Status: DisposedITAT Jaipur07 March 2025AY 2015-16Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, considering the assessee's prolonged period in judicial custody and other litigations. The quantum appeals were restored to the AO for fresh adjudication, and the penalty appeals were also restored pending the outcome of the quantum appeals.

What were the facts?

The assessee filed multiple appeals against orders of the CIT(A) and NFAC. The appeals were delayed due to the assessee being in judicial custody and facing other legal proceedings. The assessee also claimed negligence by his previous counsel.

What were the issues?

Whether the delay in filing the appeals should be condoned due to the assessee's circumstances, and whether the appeals should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 271F,Section 271(1)(b),Section 271B

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA Nos.07/JP/2025
ITA Nos.08/JP/2025

Read from the judgment's own cause title. This page is filed under one of them.

आयकरअपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’B” JAIPUR (Virtual Hearing)

Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA Nos.07/JP/2025,06/JP/2025,1554, 1560 & 1561 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2011-12, 2012-13, 2014-15, 2015-16 & 2016-17 (Quantum Appeals)

Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihyla-@ITA Nos.08/JP/2025, 1555, 1559& 1563 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2011-12, 2014-15, 2015-16 & 2016-17 (Penalty Appeals u/s 271(1)© of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs.

Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihyla-@ITA Nos. 1556 & 1562 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals u/s 271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs.

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