DEVENDRA KUMAR SHARMA,JAIPUR V. ITO WARD DAUSA, DAUSA

ITA 660/JPR/2025

AI Insights

The case involves an appeal by Devendra Kumar Sharma against an ex-parte order from the ld. CIT(A), which was initially framed by the ITO, Ward Dausa for the assessment year 2013-14. The appeal was delayed by 328 days due to the assessee's dependence on his tax consultant and unawareness of the ex-parte order. The Tribunal found reasonable cause for the delay and admitted the appeal. The main contention was the lack of a speaking order in the ex-parte decision by the ld. CIT(A). The Tribunal, referencing a judgment by the Hon'ble Bombay High Court, emphasized the need for a speaking order and proper adjudication on merits, thus remitting the case back to the ld. CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705364 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2013-2014
• Other Referred Cases: Inder Singh vs. State of Madhya Pradesh, PCIT(C) vs. Prem Kumar Luthra (HUF)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: R.S. POONIA
• Keywords: Condonation of delay; Opportunity of being heard; Reasonable cause
• Section: 147; 144

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 euh\"k cksjkM] ys[kk lnL; ds le{k BEFORE: SHRI MANISH BORAD, AM vk;dj vihy la-@ITA. No. 660/JP/2025 fu/kZkj.k o\"kZ@Assessment Year : 2013-14 Devendra Kumar Sharma Vill Post Khan Bhankri, Teh Dausa, Dausa cuke Vs. ITO, Ward Dausa LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: EJTPS5571Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R. S. Poonia, CA jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 02/07/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement :03/07/2025 vkns'k@ ORDER PER: MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of ld. CIT(A), NFAC dated 13.03.2024 arising out of the order for A.Y 2013-14 framed u/s 147 r.w.s 144 of the Act dated 28.09.2021 framed by ITO, Ward, Dausa. 2. The registry has informed that there is a delay of 328 days in filing of the appeal before this Tribunal. Application for condonation ITA No. 660/JPR/2025 Devendra Kumar Sharma vs. ITO 2 of delay along with affidavit is placed on record. The main reason for delay is stated that the assessee is from small village near Dausa and his dependent upon his tax consultant and was unaware about the impugned ex-parte order of ld. CIT(A). Ld. DR opposed the condonation of delay, I have carefully gone through the reasons mentioned in the affidavit filed for condonation of delay and observe that there is a reasonable cause which prevented the assessee from filing the appeal before this tribunal within permissible time limit. I also note that the assessee would not have gained from delay in filing the appeal. Since the delay is not intentional and therefore, taking liberal approach and following the ratio laid down by the Hon’ble 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 and admit the appeal. 3. With the assistance of the both sides, I have gone throw the records carefully. The impugned order is ex-parte. Ld. CIT(A) has summarily dismissed the appeal without passing a speaking order as contemplated in section 250(6) of the Act. Ld. DR raised no objection if the issues raised in the instant appeal are restored to ITA No. 660/JPR/2025 Devendra Kumar Sharma vs. ITO 3 file of ld. CIT(A) for necessary adjudication. 4. Considering the given facts and circumstances of the case, in the larger interest of justice and placing reliance on the judgment of Hon’ble Bombay High Court in the case of PCIT(C) vs. Prem Kumar Luthra (HUF) (2017) 297 CTR 614 (Bombay) wherein it was held that ld. CIT(A), NFAC is obliged to dispose all the appeals on merits even an ex-parte order, I hereby remit back all the issues raised in the instant appeal to the file of ld. CIT(A) for necessary adjudication and to pass a speaking order as contemplated u/s 250(6) of the Act. Needless to mention that proper opportunity of being heard should be granted to the assessee. The assessee should also refrain from seeking unnecessary adjournment unless otherwise required for reasonable cause. Effective Grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 03/07/2025. Sd/- ¼ euh\"k cksjkM ½ (Manish Borad) ys[kk lnL;@Accountant Member ITA No. 660/JPR/2025 Devendra Kumar Sharma vs. ITO 4 Tk;iqj@Jaipur fnukad@Dated:- 03/07/2025 *Ganesh Kumar, Sr. PS vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Devendra Kumar Sharma, Dausa 2. izR;FkhZ@ The Respondent- ITO, Ward Dausa 3. vk;dj vk;qDr@ 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. 660/JPR/2025} vkns'kkuqlkj@ By order lgk;d iathdkj@Asst. Registrar "