POOJA JIGARBHAI PATEL,SURAT vs. ITO, WARD 1(3)(8), SURAT
Facts
The assessee is aggrieved by the CIT(A)'s confirmation of an addition of Rs. 19,80,402/- made by the Assessing Officer for expenditure paid through credit card bills. The assessee's counsel stated that the assessee was a homemaker whose credit cards were operated by her ex-husband, and she was unaware of tax proceedings due to divorce.
Held
The Tribunal noted that the assessee's ex-husband managed her finances and tax matters, and she was unaware of the proceedings. The CIT(A) had dismissed the appeal for delay, which was attributed to the marital discord and divorce. Considering these circumstances and the interest of justice, the Tribunal decided to set aside the CIT(A)'s order.
Key Issues
Whether the assessee should be given an opportunity to present her case before the Assessing Officer given her circumstances, and whether the delay in filing the appeal before the CIT(A) was condonable.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” SURAT BENCH, SURAT
Before: Shri Sanjay Garg & Shri Vijayananda Pruseth
THE INCOME TAX APPELLATE TRIBUNAL “SMC” SURAT BENCH, SURAT Before Shri Sanjay Garg, Judicial Member And Shri Vijayananda Pruseth , Accountant Member ITA No. 899/Srt/2024 Assessment Year 2017-18
Pooja Jigarbhai Patel, The ITO, Flat No. 403, Tapi View Ward-1(3)(8), Apartment, B/H Shree Vs Surat Nathji Society, Near CNG (Respondent) Pump, Adajan, Surat-395009 PAN: ATBPG6487H (Appellant)
Assessee by: Ms. Dalzin Madan, A.R. Revenue by: Shri Mukesh Jain, Sr. D.R. Date of hearing : 04-03-2025 Date of pronouncement : 28-03-2025 आदेश/ORDER Per Sanjay Garg, Judicial Member: The present appeal has been filed by the Assessee against the order passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)’] dated 24.06.2024 arising out of the order passed u/s. 143(3) of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2017-18.
The assessee in this appeal is aggrieved by the action of CIT(A) in confirming the addition of Rs. 19,80,402/- made by the Assessing Officer on account of amount paid towards
I.T.A No. 899/Srt/2024 Pooja Jigarbhai Patel, A.Y. 2017-18 credit card bills to various banks observing that the assessee had made the said expenditure out of the undisclosed sources of income.
Before us, the ld. counsel for the assessee has submitted assessee was a home maker and her credit cards were operated by her erstwhile husband with whom the assessee has now got divorced. The ld. counsel has further submitted that even the tax matters of the assessee were also looked after by her erstwhile husband. That she was not aware of the present income tax proceedings either before the Assessing Officer or before the CIT(A). That there was a delay in filing the appeal before the CIT(A) of 632 days. That an application was filed before the CIT(A) for condonation of delay pleading that the assessee was not served any notice or the copy of the assessment order and was not aware of the passing of the impugned assessment order. It was also explained before the CIT(A) that the assessee’s relations with her erstwhile husband ran into rough weather and ultimately the assessee took divorce from him. Due to the aforesaid circumstances, there was a delay in filing the appeal before the CIT(A). The CIT(A) rejected application for condonation of delay and, thereby, dismissed the appeal of the assessee. The ld. counsel for the assessee has submitted that even the case of the assessee remained un-represented before the Assessing Officer also. She, therefore, has requested that the matter may be restored to the file of Assessing Officer and the assessee may be given an opportunity to present her case. 2
I.T.A No. 899/Srt/2024 Pooja Jigarbhai Patel, A.Y. 2017-18 The ld. Departmental Representative, on the other hand, has relied upon the findings of the lower authorities.
Considering the rival submissions, in our view, the interests of justice will be well served, if, the assessee is given an opportunity to present her case before the Assessing Officer. The impugned order of the CIT(A) is, therefore, set aside. The matter is restored back to the file of Assessing Officer for adjudication afresh on this issue. Needless to say, the Assessing Officer will give proper and adequate opportunity to the assessee to present her case and thereafter to decide the matter in accordance with law by way of a speaking order.
In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 28-03-2025 Sd/- Sd/- (Bijayananda Pruseth) (Sanjay Garg) Accountant Member Judicial Member Ahmedabad : Dated : 28/03/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Surat 6. Guard file. By order, // True Copy // Assistant Registrar, Income Tax Appellate Tribunal, Surat 3
