NINE EXPORT LLP,JAIPUR V. INCOME TAX OFFICER WARD 4(2) JAIPUR, JAIPUR

ITA 700/JPR/2025

AI Insights

The case involves two appeals by Nine Export LLP against the orders of the ld. CIT(A)/ NFAC, which arose from the assessments made by the Income Tax Officer, Ward 4(2), Jaipur for the Assessment Year 2018-19. The appeals contested the additions made on account of alleged bogus sales and penalties levied under section 270A of the Income Tax Act, 1961. The primary legal contention was the procedural dismissal of the appeals by the CIT(A) on grounds of limitation, which the Tribunal found to be unjustified, leading to the remittance of the case for a substantive hearing on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713176 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH
• Assessee Lawyers: TWINKLE JAIN
• Keywords: Set aside; Reasonable cause; Bogus
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “SMC”, JAIPUR BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER ITA. Nos. 700 & 701/JPR/2025 Assessment Year : 2018-19 Nine Export LLP B 14 Ratna Sagar Complex, Moti Singh Bhomiya Ka Rasta, Johari Bazar, Jaipur 302 003 Rajasthan PAN : AAOFN2788A Vs. ITO, Ward 4(2), Jaipur Appellant Respondent आदेश / ORDER These two appeals at the instance of the assessee are directed against the separate orders of ld. CIT(A)/ NFAC dated 28.02.2025 arising out of the order for A.Y 2018-19 framed u/s 147 r.w.s 144 of the Act dated 28.02.2023 framed by Income Tax Officer, Ward 4(2), Jaipur. 2. In ITA No. 700/JPR/2025, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case and in law, the Learned CIT(A) was wrong and unjust in confirming the order u/s 147 rws 144B of the Income Tax Act, 1961 which is void ab- initio deserves to be quashed as there was no escapement of income. Appellant by : Ms. Twinkle Jain, Adv Respondent by : Shri Shri Gautam Singh Choudhary, JCIT Date of hearing : 03.07.2025 Date of pronouncement : 29.07.2025 Printed from counselvise.com ITA Nos.700 and 701/JPR/2025 Nine Export LLP 2 2. On the facts and in the circumstances of the case and in law, the Learned CIT(A) was wrong and unjust in confirming in making the addition of Rs. 11,92,818/- on account of alleged bogus sales. 3. The assessee craves your indulgence to add amend or alter all or any grounds of appeal before or at the time of hearing.” 3. In ITA No. 701/JPR/2025, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case and in law, the Learned CIT(A) was wrong and unjust in confirming the action of Assessing Officer who has levied the Penalty u/s 270A of the IT Act, 1961 which is void ab-initio deserves to be quashed as there was no escapement of income. 2. On the facts and in the circumstances of the case and in law, the Learned CIT(A) was wrong and unjust in confirming the action of Assessing Officer who has levied the Penalty of Rs. 7,37,162/- u/s 270A of the IT Act, 1961 on alleged bogus sales. 3. The assessee craves your indulgence to add amend or alter all or any grounds of appeal before or at the time of hearing.” 4. With the assistance of ld. Counsel for the assessee, ld. Departmental Representative and on perusal of the records, I find that both the impugned orders are ex-parte and ld. CIT(A has dismissed the appeals in limine as they are barred by limitation. 5. Ld. Counsel for the assessee submitted before me that delay in filing of appeal before ld.CIT(A) is not intentional and assessee has not gained by delaying the appeal. 6. I observe that the delay in filing of the appeal before First Appellate Authority is for ‘reasonable cause’ and is therefore, condoned. Further since ld.CIT(A) has not dealt with the Printed from counselvise.com ITA Nos.700 and 701/JPR/2025 Nine Export LLP 3 merits of the cases, the issues raised in both the instant appeals are remitted back file of the ld. CIT(A) for necessary adjudication as contemplated in section 250(6) of the Act. Needless to mention that proper opportunity of hearing shall be granted to the assessee. The assessee should also refrain from seeking unnecessary adjournment unless otherwise required for reasonable cause. Impugned orders are set aside and effective Grounds of appeal raised by the assessee in both the appeals are allowed for statistical purposes. 7. In the result, both appeals filed by the assessee are allowed for statistical purposes. Order pronounced on this 29th day of July, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER \u0001दनांक / Dated : 29th July, 2025. Ganesh/Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, Jaipur / DR, ITAT, “SMC” Bench, Jaipur 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Jaipur Printed from counselvise.com "