NAVPARGANA RAJPUROHIT SAMAJ BHAMDHAM TRUST KALANDRI,SIROHI V. ITO, WARD EXEMPTION, JODHPUR

ITA 400/JODH/2025

AI Insights

The case involves Navpargana Rajpurohit Samaj Bhamdham Trust Kalandri, which appealed against the show cause notices and subsequent penalty orders issued by the Income Tax Officer, Ward Exemption, Jodhpur, for the assessment years 2018-19 and 2019-20. The appeals were initially dismissed by the Learned CIT(A) on the grounds of maintainability, as the specific penalty orders were not challenged. The Tribunal's decision to dismiss the appeals was based on the procedural oversight of not challenging the correct penalty orders. The Tribunal suggested that the assessee could file a new appeal against the penalty orders, emphasizing the need for procedural compliance in tax litigation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707235 (ITAT-JODHPUR)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 11-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIL DHAKA
• Assessee Lawyers: BHARAT KUMAR
• Keywords: Condonation of delay; Competent authority

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: Dr. M. L. MEENA, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER. ITA No. 399 & 400/Jodh/2025 Assessment Year: 2018-19 & 2019-20 Navpargana Rajpurohit Samaj Bhamdham Trust Kalandri, Kalandari S.O., Kalandri, Sirohi. [PAN: AACTN0520C] Vs. The ITO, Ward Exemption, Jodhpur. (Appellant) (Respondent) Appellant by : Sh. Bharat Kumar, C.A. Respondent by: Shri Anil Dhaka, CIT(DR) Date of Hearing: 30/06/2025 Date of Pronouncement: 07/07/2025 ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER This common order is to dispose of both the above captioned appeals. First captioned appeal pertains to the assessment year 2018-19 and the second captioned appeal, pertains to the assessment year 2019-20. Vide impugned order dated 24.02.2025, Learned CIT(A) dismissed the two appeals filed by the assessee challenging show cause notices dated 01.12.2021. ITA No.399 & 400/Jodh/2025 Navpargana Rajpurohit Samaj Bhamdham Trust Kalandri 2 2. While dismissing the two appeals, Learned CIT(A) observed that issuance of show cause notices for the purpose of imposition of penalty u/s 270A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) are not applicable before CIT(A). Consequently, Learned CIT(A) dismissed both appeals being not maintainable. 3. Record reveals that the impugned penalty order under section 270A of the Act, as regards the assessment year 2018-19 is dated 01.01.2022, whereas the impugned penalty order u/s 270A of the Act, as regards assessment year 2019-20 is dated 04.01.2022. 4. On going through Form 35 of each appeal, presented before Learned CIT(A), we find that the assessee challenged there orders dated 01.12.2021. However as notice above, the impugned penalty orders are dated 01.01.2022 and 04.01.2022. 5. In the given situation, when no appeal was filed by the assessee before Learned CIT(A), challenging the relevant orders dated 01.01.2022 and 04.01.2022, Learned CIT(A) was justified in dismissing both appeals as not maintainable. 6. At this stage, Ld. AR for the appellant submits that this being a mistake on the part of the counsel, in not challenging the relevant penalty orders before Learned CIT(A), the appellant be given liberty to file appeal before Learned CIT(A) against the concerned penalty orders passed u/s 270A of the Act. ITA No.399 & 400/Jodh/2025 Navpargana Rajpurohit Samaj Bhamdham Trust Kalandri 3 7. So far as grant of liberty to file appeal is concerned, every appeal is to be filed before the competent authority in accordance with law. However, at the most, we may observe that in case any appeal is filed by the assessee before Learned CIT(A), against the concerned impugned orders, the competent authority to consider the prayer of the assessee-appellant for condonation of delay in filing of the appeals liberally, so that the assessee is not made to suffer for the fault on the part of the counsel. Result 8. In view of the above discussion, both these appeal are hereby dismissed. Judicial Member having joined and presided over through virtual mode from Jaipur Benches, order needs pronouncement under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. Copy of the common order be placed in the connected appeal file. Files be consigned to the record room after the needful is done by the office. Sd/- Sd/- (Dr. M. L. Meena ) (Narinder Kumar ) Accountant Member Judicial Member Date: 07/07/2025 *Santosh Copy of the order forwarded to: (1) The Appellant: ITA No.399 & 400/Jodh/2025 Navpargana Rajpurohit Samaj Bhamdham Trust Kalandri 4 (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T By Order Asstt. Registrar "