SNEHA PANDEY,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 138/Agr/2025 Assessment Year: 2020-21
Sneha Pandey, Mandir Mahewa Vs. Income-tax Officer, Etawah (UP). Ward 2(2)(5), Etawah. PAN : BFWPP4889J (Appellant) (Respondent)
Assessee by Sh. Manuj Sharma, Advocate Department by Sh. Anil Kumar, Sr. DR
Date of hearing 15.07.2025 Date of pronouncement 30.07.2025
ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 15.05.2024 passed in Appeal No. NFAC/2019-20/10188204 by Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the
Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2020-21, wherein learned CIT(Appeals) has dismissed assessee’s first appeal, confirming the addition of Rs.26,99,500/- being the
difference between the fair market value of property sold of Rs.55,99,500/- and declared sale consideration thereof amounting to Rs.29,00,000/- and the addition of Rs.11,57,000/- on account of disallowance of indexed cost
ITA No.138/Agr/2025
of improvement as LTCG, made by the Assessing Officer vide assessment
order dated 23.09.2022 passed u/s. 143(3) r.w.s. 144B of the Act.
At the very outset, we notice that the assessee filed this second
appeal on 12.03.2025 against the impugned order passed on 15.05.2024.
The reasons mentioned in the application for condonation of delay are that
the e-main Id mentioned in Form No. 35 was of assessee’s earlier counsel,
who did not inform the assessee about passing of the impugned order,
which led the assessee to file this appeal with delay. The assessee has
also filed an affidavit in support of delay condonation application. Prayed to
condone the delay.
Considering the aforesaid reasons, given in the delay condonation
application supported by uncontroverted affidavit and in the interest of
justice, we deem it just and proper to condone the said delay in filing this
appeal. The delay is accordingly condoned.
This appeal has been preferred on the ground, in addition to other
grounds, that the ld. CIT(Appeals) has erred in confirming the assessment
order in violation of section 250(6) of the Act.
Perused the records and heard learned representative for the
assessee and ld. departmental representative for the revenue.
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Learned AR has submitted that the impugned order of ld.
CIT(Appeals) is not sustainable, having been passed without affording
reasonable opportunity of hearing to the assessee.
Ld. DR, on the other hand, has submitted that sufficient opportunities
were afforded to the appellant by ld. CIT(Appeals). He supported the
impugned order.
Perusal of the impugned order shows that during the appellate
proceedings, learned CIT(Appeals) issued various notices to the assessee
on 13.09.2023, 21.09.2023, 04.10.2023, 12.10.2023 and 02.05.2024, which
remained un-responded on behalf of the assessee. Such a conduct of the
assessee cannot be appreciated. It is, however, noticed that learned
CIT(Appeals) has also passed ex-parte impugned order without any
discussion on the merits of the case, whereas learned CIT(Appeals) was
expected to state the points for determination, decision thereon and the
reasons for the decision as provided u/s. 250(6) of the Act. In the
circumstances and in the interest of justice and fair play, we deem it just
and appropriate to afford last opportunity to the assessee and remit the
matter back to the file of learned CIT(Appeals) for adjudication on merits.
We order accordingly. We further direct the assessee to be diligent and
cooperative in attending the hearings and making submissions before the
learned CIT(Appeals) for the expeditious and effective disposal. Assessee 3 | P a g e
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shall refrain from seeking any adjournment but for compelling and
unavoidable reasons. Needless to say that learned CIT(Appeals) shall
ensure the observance of the principles of natural justice. The appeal is
liable to be allowed accordingly.
In the result, the appeal is allowed for statistical purposes. The
impugned order dt. 15.05.2024 is set aside.
Order pronounced in the open court on 30.07.2025.
Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2025 *aks/-
