DEEPIKA RAVJANI,JAIPUR V. ITO, WARD-5(2), JAIPUR, JAIPUR

ITA 1239/JPR/2025

AI Insights

The case involves Deepika Ravjani, the appellant, who contested the dismissal of her appeal by the Learned CIT(A) regarding an assessment order for the year 2012-13. The assessment had been made ex-parte as the appellant did not file a return of income, and she was unaware of the assessment order until notified of a penalty. The Tribunal considered the appellant's circumstances, including her marital status and relocation, which contributed to her inability to respond within the prescribed time. The Tribunal's decision to set aside the dismissal and restore the case to the Assessing Officer underscores the importance of fair representation and the right to be heard in tax assessments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778821 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 05-09-2025
• Laws Referred To: Income Tax Act, 1961, Hindu Marriage Act, 1955
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: P.C. PARWAL
• Keywords: Condonation of delay; Set aside; Opportunity of being heard; Period of limitation

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1239/JPR/2025 fu/kZkj.k o\"kZ@Assessment Year : 2012-13 Deepika Ravjani C/o Bhgagwandas Narandas Manglani Jay Gurunank, Temple Udhi Street Ladi Road, Jetpur-360370, Gujarat. Cuke Vs. The ITO, Ward-5(2), Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AFYPR7773Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Sh. P.C. Parwal, FCA jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, Addl. CIT lquokbZ dh rkjh[k@Date of Hearing : 13/10/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 14/10/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member, Assessee-appellant is feeling aggrieved by order dated 07.07.2025, passed by Learned CIT(A), NFAC, u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), as thereby her appeal presented there on 16.10.2021, challenging assessment order dated 05.12.2019, relating to the assessment year 2012-13, has been dismissed being barred by Printed from counselvise.com 2 ITA No. 1239/JPR/2025 Deepika Ravjani vs. ITO limitation, without adjudicating the dispute on merits. That appeal is stated to have been filed 650 days after prescribed period of limitation. 2. Vide assessment order dated 05.12.2019, the Assessing Officer made two additions i.e. one of Rs. 32,60,000/- and other of Rs. 17,298/-, and assessed total income of the assessee at Rs. 32,77,298/-, even though the assessee had not filed any return of income for the assessment year 2012-13. 3. Arguments heard. File perused. Contentions 4. As regards dismissal of the appeal by Learned CIT(A), being barred by limitation, Ld. AR for the appellant has submitted that due to compelling circumstances, the assessee could not participate in the assessment proceedings, and accordingly could not even challenge the impugned assessment before Learned CIT(A), within prescribed period of limitation. In this regard, Ld. AR has referred to the reasons given in column no. 15 of Form 35, presented before Learned CIT(A) seeking condonation of delay in filing of the appeal there. 5. As is available from column no. 15 of Form 35, the assessee claimed before Learned CIT(A) that before her marriage ( which was solemnized on 25.11.2007, in Jaipur), she was residing in the company of her parents Printed from counselvise.com 3 ITA No. 1239/JPR/2025 Deepika Ravjani vs. ITO in Jetpur, District Rajkot, Gujarat, and on solemnization of her marriage started residing at her matrimonial home, in Hyderabad, Telangana. As further claimed by the appellant, her income being non taxable, she did not file return of income for the financial year 2011-12. She denied to have received any notice as well as assessment order from the department, same having not been served on her, and actually having been sent on e- mail of her previous consultant. She claims to have learnt about the ex-parte assessment order, when her Chartered Accountant applied for the same before the Assessing Officer, only on receipt of notice of penalty. Notices are claimed to have been received by the consultant earlier engaged by her father. Case of the appellant is that said consultant was disengaged ultimately. 6. Ld. AR for the appellant has drawn our addition to affidavit dated 24.11.2022, submitted by the assessee before Learned CIT(A) for condonation of delay in filing of the appeal. Ld. AR has also drawn our attention to copy of agreement arrived at between the assessee-appellant and her husband Shri Ravi Bijawat, in proof of their matrimonial dispute and their settlement in respect thereof reached on 11.05.2022. Attention has also been drawn to copy of order Printed from counselvise.com 4 ITA No. 1239/JPR/2025 Deepika Ravjani vs. ITO dated 13.05.2022, passed by Learned Judge, Family Court -1, Jaipur Mahanagar 1st, Jaipur. 7. As is available from the copy of the above mentioned settlement agreement dated 11.05.2022, and the order passed by the Family Court, marital bond of the assessee with her husband came to be dissolved on 13.05.2022. Having reached an amicable settlement arrived, the parties filed a Petition u/s 13B of Hindu Marriage Act, 1955. Above mentioned documents are available from page 5 to 15 of the paper book submitted before this Bench. 8. From said documents, it transpires that dispute arose, as mentioned in the affidavit, during subsistence of her marriage while she was living in Khairtabad, Hyderabad. She started working as a teacher in School, and that ultimately she shifted to her parental house on 18.01.2021. As noticed above, the assessment order pertains to the assessment year 2012-13, passed on 05.12.2019. We may observe that as regards notices stated to have been issued by the Assessing Officer, during the period from 20.03.2019 to 26.11.2019, and still there being no representation of the assessee in the assessment proceedings, affidavit of the concerned C.A. should have been filed to Printed from counselvise.com 5 ITA No. 1239/JPR/2025 Deepika Ravjani vs. ITO support the claim of the appellant, to justify non appearance in the assessment proceedings , but no such affidavit was submitted. However taking into consideration, the claim regarding marriage of the assessee, due to marital discord, she having shifted from parental house to the matrimonial home, and to have returned to the parental house in January, 2021, it appears that the assessee has explained as to why she could not participate in the assessment proceeding i.e. for want of proper assistance from the concerned authorized representative. For the same reasons, we find that the assessee was not in a position to know about the passing of the assessment order from the authorized representative in due time so as to prefer an appeal before Learned CIT(A) within the prescribed period. 9. In the given situation, we deem it a fit case for condonation of delay in filing of the appeal before Learned CIT(A). Consequently, the impugned order passed by Learned CIT(A) dismissing the appeal of the assessee being barred by limitation is hereby set aside. 10. It may be mentioned here that in the course of arguments, Ld. AR has presented paper book containing documents from page 1 to 28. Printed from counselvise.com 6 ITA No. 1239/JPR/2025 Deepika Ravjani vs. ITO As noticed above, the assessee could not participate in the assessment proceedings. In other words, she could not present the relevant documents before the Assessing Officer, in support of her claim. The impugned order, passed by Learned CIT(A) dismissing the appeal has been set aside. In the given situation, as agreed by Ld. DR for the department and Ld. AR for the appellant, we deem it a fit case to restore the matter to the file of the Assessing Officer for decision afresh, within reasonable time while providing reasonable opportunity of being heard to the assessee. Result 11. In view of the above discussion, this appeal is disposed of, for statistical purposes and the matter is restored to the file of the Assessing Officer for decision afresh, in accordance with law, within a reasonable time. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 14/10/2025. Sd/- Sd/- ¼jkBkSM+ deys'kt;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur Printed from counselvise.com 7 ITA No. 1239/JPR/2025 Deepika Ravjani vs. ITO fnukad@Dated:- 14 /10/2025 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Deepika Ravjani, Jetpur, Gujarat. 2. izR;FkhZ@ The Respondent- ITO, Ward-5(2), Jaipur. 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr@ CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZ QkbZy@ Guard File ITA No. 1239/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "