PURAN SINGH RANWA,JAIPUR V. ITO WD 1, SIKAR, SIKAR

ITA 550/JPR/2025

AI Insights

The case involves an appeal by Puran Singh Ranwa against the order of the CIT(A) National Faceless Appeal Centre, Delhi, which confirmed an addition of Rs. 24,00,000 as interest paid from undisclosed sources for the Assessment Year 2016-17. The appeal was initially dismissed by CIT(A) due to being barred by limitation. The Tribunal found that the delay in filing the appeal was minor and not intentional, considering the extension of limitation periods due to the COVID-19 pandemic as per the Supreme Court's directives. Consequently, the Tribunal condoned the delay and remanded the case back to CIT(A) for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713173 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Other Referred Cases: Collector, Land Acquisition vs. Master Katiji and Others, Inder Singh Vs State of Madhya Pradesh
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH
• Assessee Lawyers: R.S. POONIA
• Keywords: Reasonable cause; Period of limitation; Principle of natural justice; Time period of passing order
• Section: 147; 144

Judgement Text

"आयकर अपीलीय अधिकरण \"एस एम सी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"SMC\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. /ITA No. 550/JPR/2025 धििाारण वर्ा / Assessment Year: 2016-2017 Puran Singh Ranwa, C/o CA R.S. Poonia, D-82B, Siwad Area, Krishna Marg, Bapu Nagar, Jaipur-302015 Rajasthan PAN-ACIPR0068F Vs ITO Ward 1, Sikar, Rajasthan Appellant Respondent Assessee by : Shri R.S. Poonia, C.A. Revenue by : Shri Gautam Singh Choudhary, JCIT Date of hearing : 01.07.2025 Date of pronouncement : 29.07.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee pertaining to Assessment Year 2016-17 is directed against the order passed by the Ld. CIT(A) National Faceless Appeal Centre, (NFAC) Delhi u/s 250 of the Income-tax Act, 1961 dated 24.03.2025 which in turn is arising out of the Assessment Order passed u/s 147 r.w.s 144 dated 27.03.2022 of the Income Tax Act, 1961. 2. Assessee has raised following grounds of appeal:- 1. That on the facts and in the circumstances of the case, the Ld. CIT (Appeals), NEAC is wrong, unjust, and has erred in law and on facts in not condoning the Printed from counselvise.com 2 ITA No. 550/JPR/2025 delay in the filing of the appeal, which is a violation of the principles of natural Justice, Kindly condone the delay. 2. That on the facts and in the circumstances of the case the Ld. CIT (Appeals), NFAC is wrong, unjust and has erred in law and facts in confirming the addition made by of Ld. A.D. on account of interest paid from undisclosed sources amounting to Rs. 24,00,000/-, Kindly delete the addition. 3. That the appellant craves permission to add to or amend to any of the above grounds of appeal or to withdraw any of them. 3. At the outset Ld. Counsel for the assessee requested for setting aside the issues raised on merits in the instant appeal to the file of Ld. CIT(A) for necessary adjudication on account of the reason that Ld. CIT(A) has dismissed the appeal in limine being barred by limitation. 4. On the other hand Ld. Departmental Representative (DR) supported the order of the lower authorities. 5. I have heard rival contentions and perused the record placed before me. The assessee is an individual and assessment for A.Y. 2016-17 completed on 27.03.2022 u/s 147 r.w.s 144 of the Act after making addition of Rs. 24,00,000/- towards interest paid from undisclosed sources. The assessee has filed the appeal on 26.07.2025 with the delay of 91 days. I observe that the assessment order was framed on 27.03.2022 and the limitation period, on account of Covid-19 Pandemic by Hon’ble Supreme Court in the case of Cognizance for extension of limitation, (2022) 441 722 dated 10.01.2022 has been extended upto 30.05.2022. I further note that the assessee has filed the appeal on 26.07.2022. Apparently there is a minor delay which in my view deserves to be condoned considering the fact that the delay was not intentional and that the assessee would not have been benefitted by delaying the appeal. Under the given facts and circumstances, a liberal and justice oriented approach needs Printed from counselvise.com 3 ITA No. 550/JPR/2025 to be taken for which I place reliance on the judgement of Hon'ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) The Hon’ble Apex Court & in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382). I therefore condone the delay in filing of appeal before Ld. CIT(A). 6. I further observe that Ld. CIT(A) has not dealt with the merits of the case and since as I have condoned the delay in filing the appeal before Ld. CIT(A), therefore in the larger interest of justice and being fair to both the parties, I restore the issues raised on merits to the file of Ld. CIT(A) for necessary adjudication as contemplated u/s 250(6) of the Act. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 29th day of July, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER जयपुर/Jaipur; दििांक / Dated: 29th July, 2025. Neeta आिेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. Printed from counselvise.com 4 ITA No. 550/JPR/2025 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"SMC\" बेंच, जयपुर/ DR, ITAT, \"SMC\" Bench, Jaipur 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com 5 ITA No. 550/JPR/2025 S.No. Details Date Remarks 1. Draft dictated on 18.07.2025 P.S. 2. Draft placed before author 21.07.2025 P.S. 3. Draft proposed & placed before the Second Member 22.07.2025 A.M./J.M. 4. Draft discussed/approved by Second Member 23.07.2025 A.M./J.M. 5. Approved Draft comes to the Sr. PS/PS 24.07.2025 P.S. 6. Kept for pronouncement on .07.2025 P.S. 7. Date of uploading of Order .07.2025 P.S. 8. File sent to Bench Clerk .07.2025 P.S. 9. Date on which the file goes to the Head Clerk .07.2025 10. Date on which file goes to the A.R. .07.2025 11. Date of Despatch of order .07.2025 Printed from counselvise.com "