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Facts
The assessee purchased agricultural land for Rs. 52.10 lakhs. Due to non-filing of return and non-compliance, an ex-parte assessment was completed, treating the purchase value as income. The CIT(A) dismissed the appeal due to continued non-compliance. The assessee later submitted fresh evidence before the Tribunal, explaining that the funds came from the sale of her husband's agricultural land and were used to purchase the new land in her name.
Held
The Tribunal condoned the delay in filing the appeal, finding no intentional neglect. Since the documentary evidence regarding the source of funds for the land purchase was fresh and had not been examined by the lower authorities, and considering the ex-parte orders, the Tribunal set aside the assessment and remanded the matter back to the Assessing Officer for fresh assessment to verify the authenticity of the documents and sources of investment.
Key Issues
1. Condonation of delay in filing the appeal before the ITAT. 2. Verification of the source of investment for the purchase of agricultural land, especially when fresh documentary evidence is presented for the first time before the Tribunal.
Sections Cited
250, 147, 144, 274, 282
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
This appeal is filed by the assessee against the order of the ld. CIT(A) NFAC, Delhi dated 05.02.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward-1(4), Mansa passed u/s 147/144 of the Act, dated 23.12.2019.
Assessment Year: 2012-13 2. Condonation of delay: It is pointed out by the registry that this appeal is filed belatedly by 347 (Three hundred forty-seven) days. The assessee has filed an application for condonation of delay on the grounds that no notice of hearing or copy of the order from the office of the ld. first appellate authority has been received by the assessee. The appellate order u/s 250 might have been uploaded in the portal but the said order has never been served neither in physical mode nor in the e-mail and the assessee was totally unaware of the existence of the appellate order. It was further submitted that the notice of penalty u/s 274 of the Act, has been issued by the department on 31.12.2024 was served on the assessee on 14th February, 2025 physically where from the assessee was informed that the appeal has already been disposed off against the assessee on 5th February, 2024. On being informed about the same, he contacted his lawyer and has filed this appeal on 12th April, 2025 complete in all respects. The submission of the assessee was that on coming to know about the existence of the first appellate order on 14th February, 2025, the appeal before the Tribunal has been filed on 12th April, 2025 and as such, the delay in filing this appeal was not willful and there was no intentional neglect on the part of the assessee in filing the same. She prayed for condonation of the delay and admission of the appeal to be heard on merits.
The ld. DR has no objection. are of the opinion that there is no intentional neglect on the part of the assessee or willful default in filing the appeal before the Tribunal and as such we condone the delay and admit the appeal for hearing on merits.
Brief facts emerging from the records are that the assessee has purchased an agricultural land measuring 96 (ninety-six) kanals during the year under appeal for consideration of Rs.52,10 lakhs. In absence of any return on record and due to total non-compliance to various notices issued by the department requesting the assessee to explain the source of the said purchase, the assessment was completed ex-parte on a total income of Rs. 52.10 lakhs.
The matter caried in appeal has been dismissed by the ld. first appellate authority on account of non-compliance on the part of the assessee to notices issued by the ld. first appellate authority on three separate occasions (as evident from the appellate order). However, in absence of any documentary evidences and on account of non- compliance on the part of the assessee, the appeal could not be adjudicated on merits of the case and had to be dismissed.
Now, in course of hearing before the Tribunal, the husband of the assessee has filed an affidavit along with documentary evidences containing sale deeds of agricultural land at village Mansa dated 17.08.2011, sale deed dated 20.11.2011 and agricultural lands which has been utilized for the purpose of purchase of land at Risalia Khera village for Rs.52.10 lakhs on 21.10.2011. It has been further deposed by the husband of the assessee vide an affidavit dated 07.10.2025, that the agricultural lands sold belongs to him Mr. Bhajan Singh, aged about 67 years, (the husband) and the sale proceeds has been invested for purchase of this new agricultural land in the name of his wife Smt. Pramjeet Kaur (the assessee in this case in order to avail the Government concession of two per centage on stamp duty), which is allowable if land is purchased in the name of women.
The ld. AR of the assessee submitted that the assessee is an agriculturist and has no knowledge of any computer system or any proceedings under the Income Tax Act, and as such no income tax return has been filed in regular course because his income from agricultural activities is exempted from Income tax. He further submitted that the appointed counsel has not represented the matter in first appeal, which has resulted in this situation. As such, he prayed that in the instant case, the matter may please be remanded back to the files of the AO for affording a proper opportunity of hearing and for examination of the documentary evidences in support of his contention which can prove the source of the purchase of the agricultural land. is remanded for fresh verification.
We have considered the rival submissions and the materials on record and we are of the opinion that all these documentary evidences now submitted by the assessee before the Tribunal or all fresh documents (evidence) which has never been examined either by the AO or by the ld. first appellate authority. Moreover, the main issue in the instant case, is the source of purchase of the agricultural land amounting to Rs.52.10 lakhs which has been explained by the assessee to have been purchased from sale proceeds of agricultural land in the name of the husband, the details of which are contained in the paper book filed before the Tribunal.
Since all these are fresh documents (fresh evidence), the authenticity and the genuineness of the sale deeds of agricultural lands are to be verified by the AO and as such, and considering that the order has been passed ex-parte at both stages, we set aside the matter back to the files of the Assessing Officer for fresh assessment after considering the documentary evidences relied upon by the assessee to prove her source of investment in purchase of the new agricultural land and the assessee is also directed to file all documentary evidences in support of her contention before the AO and to fully cooperate in fresh assessment proceedings. to be issued as per section 282 of the Act and also in the e-mail id of the counsel akjindalca@cajainassos.com and kalasingh9992685948@gmail.com.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 27.11.2025