PRAMJEET KAUR,MANDI DABWALI vs. INCOME TAX OFFICER, MANSA
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
Per Udayan Dasgupta, J.M.:
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.
2 I.T.A. No. 293/Asr/2025 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.
3 I.T.A. No. 293/Asr/2025 Assessment Year: 2012-13 4. Considering the submission of the assessee and the contents of the affidavit, we
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
4 I.T.A. No. 293/Asr/2025 Assessment Year: 2012-13 another sale deed dated 20.10.2011 claiming total sale proceeds of Rs.70.92 lakhs from
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.
5 I.T.A. No. 293/Asr/2025 Assessment Year: 2012-13 9. The ld. DR relied on the order of the ld. CIT(A) but has no objection if the matter
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.
6 I.T.A. No. 293/Asr/2025 Assessment Year: 2012-13 12. The assessee will be allowed reasonable opportunity of being heard and notices
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
Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
