MOHAMMAD YASEER,BARDEZ GOA V. ITO, WARD-2, MAKRANA

ITA 345/JODH/2024

AI Insights

The appeals involve multiple cases filed by different appellants against the orders of the National Faceless Appeal Centre (NFAC), Delhi, under section 250 of the Income-tax Act, 1961. The primary issue in these appeals was the ex parte orders passed by the Ld. CIT(A), which the appellants challenged on the grounds of not being given a reasonable opportunity to be heard. The appellants argued that they were denied a fair chance to present their cases, leading to the impugned additions made by the Assessing Officer (AO) regarding unexplained investments in immovable properties. The Income Tax Appellate Tribunal (ITAT) Jodhpur Bench, after considering the submissions and the circumstances, decided to restore the matter to the Ld. CIT(A) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716530 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 29-04-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE BRIJ LAL MEENA; ASSESSEE RAKESH LODHA; ADJ. APPLICATION; REVENUE BRIJ LAL MEENA; ASSESSEE RAJENDRA JAIN; RAKSHA BIRLA; REVENUE M.K. JAIN; LD.; ASSESSEE VISHAL SINGH; REVENUE BRIJ LAL MEENA; REVENUE BRIJ LAL MEENA
• Keywords: Condonation of delay; Opportunity of being heard; Additional evidence; Reasonable cause; Unexplained investment
• Section: 147; 144; 143(3); 263

Judgement Text

"1 ITA Nos345, 501, 503, 514 & 526/Jodh/2024 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A No.345/Jodh/2024 (Assessment Year: 2015-16) Mohammad Yasir 804/4CA, 2/1 Sapna R/E Apartments, Socorro, Bardez 403 501, Goa PAN : BSDUPS2483P vs ITO, Ward-2, Makrana APPELLANT RESPONDENT I.T.A No.501/Jodh/2024 (Assessment Year: 2015-16) Mahmuda Sheikh W/O Vishnu Shankar Meena Nai Abadi, Bhupalsagar, Chittorgarh, Rajasthan-312 204 PAN : AJYPS0010K vs ITO, Ward-1, Chittorgarh (Raj) APPELLANT RESPONDENT I.T.A No.503/Jodh/2024 (Assessment Year: 2015-16) Present for Assessee None (Adjournment application rejected) Present for Revenue Shri Brij Lal Meena,Addl.CIT(DR.) Present for Assessee Shri Rakesh Lodha,CA, (Adj. Application rejected) Present for Revenue Shri Brij Lal Meena, Addl.CIT-DR Printed from counselvise.com 2 ITA Nos345, 501, 503, 514 & 526/Jodh/2024 Balaji Builders and Contractors C/o Rajendra Jain Advocate / CA, S.C. Jain, 106, Akshay Deep Complex, 5th B Road, Sardrpura, Jodhpur-342 001 PAN : AAGFB9395P vs ACIT, Circle-2, Udaipur APPELLANT RESPONDENT I.T.A No.514/Jodh/2024 (Assessment Year: 2015-16) Ayub Majid Sayad, Sardarshahr Ward No.36, Bakra Mandi, Sardarshahr, Churu-331 403 PAN : BWBPS4803F vs Income-tax Officer, Churu APPELLANT RESPONDENT I.T.A No.526/Jodh/2024 (Assessment Year: 2018-19) Mahendra Singh S/o Man Singh Ved Wari Darwaja, Deogarh, Rajsamand, Udaipur-313 324 PAN : CTFPS6380H vs ITO., Ward-1, Rajsamand, Income-tax Department, Rajsamand- 313 001 APPELLANT RESPONDENT Date of hearing 19/08/2025 Date of pronouncement 20/08/2025 Present for Assessee Shri Rajendra Jain, Adv & Smt. Raksha Birla, CA Present for Revenue Shri M.K. Jain, Ld.CIT(DR.) Present for Assessee Shri Vishal Singh,Advocate Present for Revenue Shri Brij Lal Meena,Addl.CIT-DR Present for Assessee None Present for Revenue Shri Brij Lal Meena, Addl.CIT-DR Printed from counselvise.com 3 ITA Nos345, 501, 503, 514 & 526/Jodh/2024 O R D E R Per Bench : All the above appeals are filed by the assessee against the independent ordersof the National Faceless Appeal Centre(NFAC), Delhi [hereinafter called, ‘Ld.CIT(A)] passed under section 250 of the Income-tax Act, 1961 (hereinafter, ‘the Act’). All the impugned orders are emanated from the orders of the Ld.AO, the details of which are given below:- I.T.A Number A.Y. CIT(A)’s order date Assessing Officer Section under which order is passed & dt of order 345/Jodh/2024 2015-16 28/03/2023 ITO, Ward 2, Makrana. U/s 143(3), DO 29/12/2017 501/Jodh/2024 2015-16 30/11/2023 Assessment Unit, Income-tax Department U/s 147 r.w.s. 144 r.w.s.144B, DO 14/03/2023 503/Jodh/2024 2015-16 19/04/2024 NFAC U/s 144 r.w.s 263 r.w.s. 144B, DO 13/09/2021 514/Jodh/2024 2015-16 15/12/2023 ITO, Ward 2, Churu U/s 143(3) r.w.s. 147, DO 21/11/2017 526/Jodh/2024 2018-19 23/04/2024 Assessment Unit, Income-tax department U/s 147 r.w.s. 144 r.w.s. 144B, DO 30/03/2023 2. The registry informed that ITA Nos 345/Jodh/2024 & 514/Jodh/2024, are filed with a delay of 338 days and 104 days, respectively. The condonation petitions were filed by both the assessee. The Ld.DR had not raised any objection related to condonation of delay related both the appeals. Accordingly, we condone the delay in filing the appeals and take the appeals for adjudication. 3. All these appeals were heard and are being disposed of by this consolidated order, as the common issue involved relates to the ex parte orders passed by the Ld. CIT(A) against the assessees.ITA No.345/Jodh/2024 is taken as lead case. Printed from counselvise.com 4 ITA Nos345, 501, 503, 514 & 526/Jodh/2024 4. We find that the assessee, while filing the appeal, has challenged the order of the Ld. Assessing Officer (in short, the “Ld. AO”) relating to the addition of Rs.48,26,250/- made on account of unexplained investment in immovable property. The said assessment order was carried in appeal before the Ld. CIT(A). The Ld. CIT(A) granted the assessee several opportunities of hearing; however, there was no compliance from the assessee’s side. Consequently, the Ld. CIT(A) proceeded ex parte and upheld the impugned addition. Being aggrieved, the assessee has preferred the present appeal before this Bench challenging the order of the Ld. CIT(A). The principal grievance of the assessee is that reasonable opportunity of being heard was denied before the first appellate authority. It has, therefore, been prayed that the assessee may be afforded an opportunity to adduce evidence in support of his claim before the revenue authorities. 5. The Ld.DR argued and relied on the order of the revenue authorities. 6. We heard the rival submissions and considered the documents available in record. Having considered the totality of facts and circumstances, we are of the view that the assessee has demonstrated reasonable cause for the non- submission of documents before the Ld. CIT(A). Accordingly, in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. CIT(A). The assessee is directed to furnish all relevant documents and additional evidence, if any, before the Ld. CIT(A). The Ld. CIT(A) shall consider all such documents and evidence in accordance with law and decide the matter afresh after granting a reasonable opportunity of being heard to the assessee.We make it clear that we have not expressed any opinion on the merits of the case, so as not to prejudice the proceedings before the appellate authority. It is further directed that the assessee shall be Printed from counselvise.com 5 ITA Nos345, 501, 503, 514 & 526/Jodh/2024 diligent and fully cooperative in the set-aside proceedings to ensure expeditious disposal of the appeal. Accordingly, the matter is restored to the file of the Ld. CIT(A) for fresh adjudication. 7. As a result, the appeal of the assessee bearing ITA No.345/Jodh/2024 is allowed for statistical purpose. ITA Nos.501,503,514 & 526/Jodh/2024 8. The facts and circumstances in these appeals are identical to ITA No.345/Jodh/2024, which we have decided above. Therefore, the decision arrived at therein shall apply mutatis mutandis to these appeals also. As a result, all these appeals are allowed for statistical purpose. 9. In the result, all the appeals bearing ITAs No.345, 501,503, 514 & 526/Jodh/2024 are allowed for statistical purposes. Order pronounced in the open court on 20th August, 2025 Sd/- sd/- (DR.MITHA LAL MEENA) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Jodhpur, Dt: 20th August 2025 Pavanan Copy of the Order forwarded to: 1. अपीलाथŎ/The Appellant , 2. Ůितवादी/ The Respondent. 3. आयकरआयुƅ CIT 4. िवभागीयŮितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Jodhpur 5. गाडŊफाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Jodhpur Printed from counselvise.com "