SHIV LAL MEENA,JAIPUR vs. ITO WARD 6(4), JAIPUR

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ITA 321/JPR/2024Status: DisposedITAT Jaipur28 May 2024AY 2012-13Bench: SHRI SANDEEP GOSAIN (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 126 days considering the assessee's age, senior citizen status, and lack of knowledge in handling emails. A cost of Rs. 2,000/- was imposed. The appeal was restored to the file of the AO for fresh adjudication, with a direction for the assessee to cooperate and not seek frivolous adjournments.

What were the facts?

The assessee, a senior citizen aged about 73, filed an appeal before the Tribunal after a delay of 126 days against an ex-parte order of the CIT(A) which had dismissed the appeal for non-compliance and not filing the return of income. The assessee explained the delay due to not understanding emails and being unaware of the CIT(A)'s order.

What were the issues?

Whether the delay in filing the appeal can be condoned in favor of a senior citizen assessee, and whether the appeal should be restored to the file of the AO for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 156

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’SMC” JAIPUR

Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 321/JP/2024

For Appellant: Shri Shiv Lal Meena, - Self jktLo dh vksj ls@
Hearing: 02/05/2024

ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 14-09-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2012-1 raising the solitary ground of appeal as under:- ‘’That the Id. CIT(A) has erred in facts and in law in confirming the addition of Rs.20 Lacs considering the deposit in the bank as unexplained."

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