CHAIN SINGH,SANVDIYA vs. INCOME TAX OFFICCER 2(1), INCOME TAX DEPARTMENT
Facts
The assessee, a farmer, faced an ex-parte assessment under Section 144/263 for AY 2012-13, with income assessed at Rs. 1.22 Cr. allegedly from agriculture land sale. His first appeal before CIT(A) under Section 246A was dismissed, partly due to a 146-day delay in filing, which the assessee attributed to being a farmer and a heart patient unaware of portal proceedings.
Held
The Tribunal noted that neither the assessment nor the first appeal delved into the case's merits due to the assessee's non-appearance and delay. It set aside the CIT(A)'s order and remanded the matter to the Assessing Officer for de novo adjudication on merits, directing the assessee to pay Rs. 5000/- as cost to the 'PM Relief Fund' and cooperate with the revenue. Both quantum and penalty appeals were allowed for statistical purposes.
Key Issues
The key legal issues revolved around the validity of the assessment and first appellate orders, specifically whether the lower authorities erred in dismissing the appeal without considering the merits of the case, the delay condonation application, and the assessee's claim regarding agricultural income.
Sections Cited
253, 250, 144, 263, 246A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: BHAGIRATH MAL BIYANI & SHRI PARESH M JOSHI
5.1 The impugned order is set aside as and by way of remand
back to the file of Ld. A.O on denovo basis subject to the
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Chain Singh ITA No. 705&706/Ind/2024 - A.Y.2012-13
necessary proof being shown of payment of Rs.5000/- imposed
as cost to the Ld. A.O by the assessee before denovo adjudication
starts/initiated. Appeal of the assessee is allowed for statistical
purpose.
ITA No.706/Ind/2024
This appeal deals with the issue of penalty consequent
upon quantum assessment (supra) where almost identical factual
situation is noticed (supra), Hence this appeal is also disposed
off by this common order on identical terms (supra).
In the result both the appeals are allowed for statistical
purpose.
Order pronounced in open court on 13.05.2025.
Sd/- Sd/-
(BHAGIRATH MAL BIYANI) (PARESH M JOSHI) ACCOUNTANT MEMBER JUDICIAL MEMBER
Indore िदनांक/ Dated : 13/05/2025 Dev/Sr. PS
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Chain Singh ITA No. 705&706/Ind/2024 - A.Y.2012-13
Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File
By order COPY Senior Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
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