KAMLA DEVI AGARWAL THROUGH LEGAL HEIR ANANT KUMAR BANSAL,JAIPUR vs. ITO WARD 1(5), JAIPUR

ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 28-03-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment years 2015-16 wherein the assessee has raised the following grounds of appeal. ‘’1.On the facts and circumstances of the case and in law the ld. CIT(A) grossly erred in passing ex-parte appeal order whereas no notice dated 10-03-2023 is served on the assessee.

3 KAMLA DEVI AGARWAL THROUGH L/H ANANT KUMAR BANSAL VS ITO, WARD 1(5), JAIPUR 2.2 During the course of hearing, the ld. DR objected to assessee’s application for condonation of delay and prayed that Court may decide the issue as deem fit and proper in the interest of justice. 2.3 We have heard the contention of both the parties and perused the materials available on record. The crux of delay in filing of the appeal by the assessee ( i.e. legal heir Shri Anant Kumar Bansal) is because of illness which prevented him late filing of the appeal. The Bench noted that the prayer as mentioned above by the assessee for condonation of delay of 05 days, has merit and we concur with the submissions of the assessee (i.e. legal heir Shri Anant Kumar Bansal). Thus the delay occurred of 05 days in filing appeal by the assessee (i.e. legal heir Shri Anant Kumar Bansal) is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 2.4 Further it is also noted from the affidavit that Smt. Kamla Devi Agarwal (mother of Shri Anant Kumar Bansal) expired on 01-05-2020 for which the Shri Anant Kumar Bansal has placed on record her death certificate issued by Govt. of Rajasthan, Directorate of Economics & Statistics, JLN Road, Jaipur vide order dated 07-05-2020. Thus Shri Anant Kumar Bansal is placed on record as legal heir 2.5 The Bench has heard both the parties and perused the materials available o record including the assessment order and the appellate order. From the appellate 4 ITA NO.365/JP/2023 KAMLA DEVI AGARWAL THROUGH L/H ANANT KUMAR BANSAL VS ITO, WARD 1(5), JAIPUR order, it is noted that the ld. CIT(A) dismissed the appeal of the assessees on the issue of confirming the disallowance of Rs.8,60,146/- u/s 10(38) of the Act and also confirming the disallowance of Rs.26,554/- on account of commission. It is not imperative to repeat the facts of the case as the ld. CIT(A) has elaborately discussed the issue in his appeal but the main grievance of the assessee are as under:-