M/S VXA GLOBAL LLP,JAIPUR V. INCOME TAX OFFICER, WARD 1(1), JAIPUR, JAIPUR

ITA 1022/JPR/2025

AI Insights

The case involves M/s VXA Global LLP, which appealed against an order from the Learned CIT(A), NFAC, confirming an assessment order that added Rs. 3,52,26,777 to their income, citing bogus and non-genuine purchases. The appeal was initially dismissed due to being filed beyond the prescribed limitation period. The appellant sought condonation of delay, citing medical issues and personal problems that prevented timely filing. However, the court found the reasons insufficient, noting the absence of substantial evidence or a proper affidavit to support the claims of delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787404 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 14-07-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV AWASTHI
• Keywords: Condonation of delay; Opportunity of being heard; Period of limitation; Application of stay; Bogus

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihyla-@ITA No. 1022/JPR/2025 fu/kZkj.k o\"kZ@AssessmentYear : 2018-19 M/s VXA Global LLP 1, Laxman Singh Block, Jhotwara Road, Jaipur. cuke Vs. The ITO, Ward-1(1), Jaipur. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AAPFV1206L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh vksjls@Revenue by: Shri Gaurav Awasthi, JCIT lquokbZ dh rkjh[k@Date of Hearing : 17/11/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 18/11/2025 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER . On 14.07.2025, present appeal came to be presented, while challenging order dated 26.06.2024, passed by Learned CIT(A), NFAC, , as thereby appeal filed by the assessee was dismissed, while confirmation the assessment order dated 13.03.2023, relating to the assessment year 2018-19, as regards addition of Rs. 3,52,26,777/-, on account of bogus and non genuine purchases. Printed from counselvise.com 2 ITA No. 1022/JPR/2025 M/S VXA Global LLP, Jaipur. Issue of condonation of delay 2. As per deficiency note recorded by the Registry, the appeal is barred by limitation by 317 days, having been filed after the prescribed period of limitation. Alongwith memorandum of appeal, the assessee filed an application, seeking condonation of delay. 3. It may be mentioned here that today, non appeared on behalf of the appellant-applicant. The matter was listed for today, on adjournment sought on behalf of the applicant on 13.11.2025, on the ground that the counsel who was to argue the matter was not available due to some medical emergency in the family. Prior thereto the matter was taken up on 11.11.2025, but after arguments in part, adjournment was sought on behalf of the appellant, and that is how, the matter was adjourned to 13.11.2025. 4. That is how today, Ld. DR for the department has concluded arguments. 5. As noticed above, the appeal came to be filed 317 days after the prescribed period of limitation. The impugned order is dated 26.06.2024. The appeal came to be presented on 14.07.2025. Printed from counselvise.com 3 ITA No. 1022/JPR/2025 M/S VXA Global LLP, Jaipur. 6. In the application, it has been alleged that the impugned order was passed without providing an opportunity of being heard to the appellant; that the appellant being medical unfit and stuck in serious personal problems, was unable to contact the professional and to assess income tax portal; that in the 3rd week of June, 2025, the appellant contacted the professional to know about the status of the appeal and thereupon got to know that the appeal stood dismissed on 26.06.2024. 7. It may be mentioned here that with the application seeking condonation of delay, affidavit of Shri Madhu Singh, Director of the applicant company has been filed. The appeal has been signed by Shri Madhu Singh as designated partner of the applicant. Furthermore, in the supporting affidavit, the applicant or the authorized person is required to put forth averments as to sufficient cause if any for non filing of the appeal within prescribed period of limitation. Herein, supporting affidavit reveals that the same does not contain any ground/sufficient cause for non filing of the appeal within the prescribed period of limitation. Printed from counselvise.com 4 ITA No. 1022/JPR/2025 M/S VXA Global LLP, Jaipur. In para 2 of the affidavit, deponent has simply testified that application for condonation of delay was drafted by his counsel under his instruction and he understood the contents of the same. Affidavit is furnished by way of evidence in support of the application seeking condonation of delay. In absence of any deposition about relevant facts regarding sufficient cause in not filing of the appeal, it cannot be said termed to be a supporting affidavit. Furthermore, in the verification clause the deponent has not verified the contents of the affidavit to be true and correct to the best of his knowledge and belief. These have been stated to be true and correct on his personal knowledge only. Moreso, contents of para 3 of the affidavit would reveal that the same pertains to some stay application. But, this is not a case where any stay application is stated to have been filed. Therefore, contents of para 3 of the affidavit cannot be said to be true and correct. 8. In view of the above observations, no reliance can be placed on the above said affidavit of Shri Madhu Singh, designated partner. Printed from counselvise.com 5 ITA No. 1022/JPR/2025 M/S VXA Global LLP, Jaipur. 9. As regards non providing of opportunity of being heard to the appellant by Learned CIT(A), NFAC, a perusal of the impugned order reveals that six notices were issued by the office of Learned CIT(A), NFAC, to the appellant during the period from 04.04.2024 to 19.06.2024, but the appellant did not put forth any response or submission. Nowhere in the application it has been alleged that none of the six notice notices issued by the office of Learned CIT(A), NFAC was served upon the appellant. 10. As regards, the averment that the appellant was unable to contact the professional being medically unfit and stuck in serious personal problems, no material or record or document, whatever has been placed on record by the applicant in support thereof. 11. As regards the averment that the appellant came to know of the dismissal of the appeal only in the 3rd week of June, 2025, no affidavit of concerned authorized representative of the applicant, representing before Learned CIT(A) or through whom the appeal came to be presented there, has been filed to support this averment. 12. In view of the above discussion, we hold that the appellant-applicant has failed to furnish any sufficient cause for non filing of the appeal, within prescribed period of limitation. Printed from counselvise.com 6 ITA No. 1022/JPR/2025 M/S VXA Global LLP, Jaipur. 13. Consequently, the application seeking condonation of delay is hereby dismissed. Result 14. With the dismissal of the application seeking condonation of delay, the appeal having been filed 317 days after the prescribed period of limitation, deserves to be dismissed, being barred by limitation. Same is hereby dismissed. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 18/11/2025. Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 18/11/2025 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- M/s VXA Global LLP, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-1(1), Jaipur. 3. vk;djvk;qDr@ Theld CIT 4. vk;djvk;qDr@CIT(A) 5. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZQkbZy@ Guard File ITA No. 1022/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "