AJAY KUMAR RAMPURIA,TONK V. INCOME TAX OFFICER, TONK

ITA 612/JPR/2025

AI Insights

The case involves M/s. Ajay Kumar Rampuria, who appealed against the order passed by the CIT(A) National Faceless Appeal Centre, Delhi, which dismissed their appeal in limine due to a delay in filing. The original assessment order for the Assessment Year 2013-14 included an addition of Rs.7,57,911 as unexplained investment under section 69 of the Income-tax Act, 1961. The Tribunal found that there was a reasonable cause for the delay in filing the appeal and thus condoned the delay, restoring the case to the CIT(A) for a detailed examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712213 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2013-2014
• Other Referred Cases: Collector, Land Acquisition vs. Master Katiji and Others, Inder Singh Vs State of Madhya Pradesh
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH
• Assessee Lawyers: SANDEEP JHANWAR
• Keywords: Condonation of delay; Reasonable cause; Reassessment proceedings; Unexplained investment; Principle of natural justice
• Section: 147; 144; 69

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES ‘SMC’, JAIPUR BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. /ITA No. 612/JPR/2025 िनधा\u0005रण वष\u0005 / Assessment Year: 2013-14 M/s.Ajay Kumar Rampuria J-16, M/s SCLJ & Associates, Lal Kothi Yojana, Sahakar Marg, Jaipur Rajasthan PAN-ABGPR3263B Vs ITO, Tonk, Rajasthan Appellant Respondent Assessee by : Shri Sandeep Jhanwar, C.A. Revenue by : Shri Gautam Singh Choudhary, JCIT Date of hearing : 02.07.2025 Date of pronouncement : 31.07.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is directed against the order passed by the Ld. CIT(A) National Faceless Appeal Centre, (NFAC) Delhi u/s 250 of the Income-tax Act, 1961 dated 27.03.2025 which in turn is arising out of the Assessment Order for A.Y. 2013-14 framed on 25.04.2023 u/s 147 r.w.s 144 r.w.s 144B of Act by Assessment unit, Income Tax Department. 2. Sole grievance of the assessee is against the addition for unexplained investment u/s. 69 of the Act at Rs.7,57,911/- Printed from counselvise.com 2 ITA No. 612/JPR/2025 M/s. Ajay Kumar Rampuria 3. At the outset Ld. Counsel for the assessee prayed for restoring the issue to the file of Ld. CIT(A) on the ground that Ld. CIT(A) has dismissed the assessee’s appeal in limine by not condoning the delay in filing the appeal. 4 On the other hand Ld. DR supported the order of the lower authorities. 5. I have heard rival contentions and perused the record placed before me. The assessee is an individual and runs the business under sole proprietorship of Ajay Enterprises. Income of Rs.14,17,010/- declared in the return filed on 28.09.2013. Reassessment proceedings were initiated u/s.147 of the Act and addition of Rs.7,57,911/- made u/s.69 of the Act. Assessment order has been framed on 25.02.2023 but the appeal to the CIT(A) was filed on 27.09.2023 and there was a delay. The assessee gave detailed submission before Ld. CIT(A) requesting for condoning the delay. But ld.CIT(A) did not condoned the delay and dismissed the appeal in limine. I have gone through the reasons stated by the assessee in the application for condonation of delay and I am of the considered view that ‘reasonable cause’ prevented the assessee in filing the appeal before Ld. CIT(A) within the statutory time limit. In the interest of natural justice, taking a liberal approach and placing reliance on judgment of Hon'ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) & in the case of Inder Singh Vs State of Madhya Pradesh judgment dated 21.03.2025 (2025) INSC 382), I hereby condone the delay in filing of appeal before Ld. CIT(A). Printed from counselvise.com 3 ITA No. 612/JPR/2025 M/s. Ajay Kumar Rampuria 6. Further for the purpose of adjudication on merits, I hereby restore the grounds raised on merits back to the file of Ld. CIT(A) for passing a speaking order as contemplated u/s 250(6) of the Act. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 31st day of July, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER जयपुर/Jaipur; \u0001दनांक / Dated: 31st July, 2025. Neeta आदेश क\u0007 \bितिलिप अ\u000eेिषत / Copy of the Order forwarded to: 1. अपीलाथ\u0013 / The Appellant. 2. \b\u0014यथ\u0013 / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, \"SMC\" ब\u0018च, जयपुर / DR, ITAT, \"SMC\" Bench, Jaipur. 5. गाड फाइल / Guard File. आदेशानुसार / BY ORDER, //True Copy// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Jaipur. Printed from counselvise.com "