CHETURAM SUMAN,BARAN vs. ITO-WARD-BARN, BARAN

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ITA 1530/JPR/2024Status: DisposedITAT Jaipur25 February 2025AY 2017-18Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)8 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, subject to costs, citing the principles of natural justice. However, it also noted the assessee's failure to diligently produce relevant documents and explain the source of funds, leading to a decision to remit the matter back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee, a farmer, appealed against an order that affirmed the assessment order. The assessee claimed he was not informed of the impugned order due to lack of education and non-receipt of notices, and requested condonation of delay. The assessee had also failed to provide supporting documents like girdawari reports for his agricultural income claim and explain cash deposits during demonetization.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the matter should be remitted to the CIT(A) for fresh consideration on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 139(1),Section 139(4),Section 142(1),Section 144A,Section 142

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1530/JP/2024

For Appellant: Shri C.P.Chawla, ITP
Hearing: 25/02/2025Pronounced: 25/02/2025
14.

In the given situation, concerned about compliance with the principles of natural justice, including the one of being heard, we dispose of this appeal, for statistical purposes, and while setting aside the impugned order, restore the appeal to the files of Learned CIT(A), NFAC, for disposal afresh in accordance with law, while providing reasonable opportunity of being heard. The appellant shall participate in the proceedings there without fail.

1.

Minister’s National Relief Fund and receipt to be submitted before Ld. CIT(A) before commencement of the proceedings on remand. Order pronounced in open court on 25th of February, 2025.

Sd/- Sd/- ¼xxu xks;y ½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 25/02/2025 आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Cheturam Suman, Baran 2. izR;FkhZ@ The Respondent- ITO, Ward-Baran 3. vk;dj vk;qDr@ The ld CIT vk;dj vk;qDr¼vihy½@The ld CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 1530/JP/2024) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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