JITENDRA PAL SINGH,JHANSI V. ITO WARD 2(3)1 JHANSI, JHANSI

ITA 257/AGR/2025

AI Insights

The case involves an appeal by Jitendra Pal Singh against an order from the CIT(Appeals), which dismissed his first appeal ex parte without providing an opportunity of hearing, violating the principles of natural justice. The Income Tax Appellate Tribunal, Agra Bench, considered the reasons for the delay in filing the appeal, which was attributed to the serious ailment of the appellant's wife, and condoned the delay. The Tribunal found that the CIT(Appeals) had not discussed the merits of the case in the ex-parte order and thus remitted the matter back for a detailed examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713195 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: PRARTHANA JALAN; LD. APPEALS HE
• Keywords: Condonation of delay; Set aside; Period of limitation; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 257/Agr/2025 Assessment Year: 2018-19 Jitendra Pal Singh, 32, Sahani Vihar Colony, Masiha Ganj, Sipri Bazar, Jhansi. Vs. Income-tax Officer, Ward 2(3)(1), Jhansi. PAN : AHYPS8824R (Appellant) (Respondent) ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 28.02.2025 passed in Appeal No.NFAC/2017- 18/10238836 by Ld. CIT (A)/NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2018- 19, wherein learned CIT(Appeals) has dismissed assessee’s first appeal exparte. 2. At the very outset, we notice that the assessee filed this second appeal on 12.05.2025 against the impugned order passed on Assessee by Ms. Prarthana Jalan, CA Department by Sh. Anil Kumar, Sr. DR Date of hearing 15.07.2025 Date of pronouncement 30.07.2025 Printed from counselvise.com ITA No.257/Agr/2025 2 | P a g e 28.02.2025 by a delay of about 13 days. The reasons mentioned in the application for condonation of delay are that the counsel of appellant could not prepare the appeal within the stipulated period of limitation due to his wife’s serious ailment, which led the assessee to file this appeal with a short delay. The assessee has also filed an affidavit in support of delay condonation application. Prayed to condone the delay. 3. Considering the aforesaid reasons, given in the delay condonation application supported by uncontroverted affidavit and in the interest of justice, we deem it just and proper to condone the said delay in filing this appeal. The delay is accordingly condoned. 4. This appeal has been preferred on the ground, in addition to other grounds, that the ld. CIT(Appeals) has dismissed the first appeal without affording an opportunity of hearing to the assessee in violation of the principles of natural justice. 5. Perused the records and heard learned representative for the assessee and ld. departmental representative for the revenue. 6. Learned AR has submitted that the impugned order of ld. CIT(Appeals) is not sustainable, having been passed without affording reasonable opportunity of hearing to the assessee. Printed from counselvise.com ITA No.257/Agr/2025 3 | P a g e 7. Ld. DR, on the other hand, has submitted that sufficient opportunities were afforded to the appellant by ld. CIT(Appeals). He supported the impugned order. 8. Perusal of the impugned order shows that during the appellate proceedings, learned CIT(Appeals) issued various notices on 17.04.2024, 26.12.2024, 30.01.2025 and on 21.02.2025, which remained un-responded on behalf of the assessee. Such a conduct of the assessee cannot be appreciated. It is, however, noticed that learned CIT(Appeals) has passed ex-parte impugned order without any discussion on the merits of the case, whereas learned CIT(Appeals) was expected to state the points for determination, decision thereon and the reasons for the decision as provided u/s. 250(6) of the Act. In the circumstances and in the interest of justice and fair play, we deem it just and appropriate to afford last opportunity to the assessee and remit the matter back to the file of learned CIT(Appeals) for adjudication on merits. We order accordingly. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned CIT(Appeals) for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned CIT(Appeals) Printed from counselvise.com ITA No.257/Agr/2025 4 | P a g e shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed accordingly. 9. In the result, the appeal is allowed for statistical purposes. The impugned order dt. 28.02.2025 is set aside. Order pronounced in the open court on 30.07.2025. Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "