RAJKUMAR JETWANI,AGRA V. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, AGRA, AGRA

MA 2/AGR/2025

AI Insights

The case involves Rajkumar Jetwani, the assessee, who filed a Miscellaneous Application against the order of the Income Tax Appellate Tribunal, Agra, which had dismissed his earlier appeal due to a significant delay in filing. The original appeal was against an order passed under section 263 of the Income Tax Act, 1961, by the PCIT, Agra. The Tribunal had dismissed the appeal on the grounds of delay without considering the merits of the case. In the M.A., the assessee argued that the delay was due to reasons beyond his control, including not receiving timely notice of the order under section 263, which was only discovered after receiving a subsequent notice under section 271AAC(1). The Tribunal, after considering the circumstances and the submissions made, decided to recall the earlier order and restore the appeal for a decision on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779479 (ITAT-AGRA)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 01-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: RAJESH MALHOTRA
• Keywords: Reasonable cause; Revision of order
• Section: 143(3); 142(1); 263

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, DB: AGRA (Through Physical / Virtual Hearing) BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER M.A. No.- 02/Agr/2025 Arising Out of ITA No.-126/AGR/2023 [Assessment Year: 2017-18] Rajkumar Jetwani, 203, 2nd Floor, Anant Vilas, Mauja Bodla, Agra. VS PCIT, Income Tax-1, Agra PAN- AAVPJ6200C Assessee Revenue Assessee by Shri Rajesh Malhotra, CA Revenue by Shri Anil Kumar, Sr. DR Date of Hearing 18.07.2025 Date of Pronouncement 15.10.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This Miscellaneous Application (hereinafter referred to as the ‘MA’) has been filed by the assessee against the order dated 03.02.2025 in ITA No.126/Agr/2023. The appeal of the assessee against the order passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 31.03.2022 by the Ld. Printed from counselvise.com MA- 2/AGr/2025 Rajkumar Jetwani 2 PCIT, Agra, was dismissed by the Tribunal on the ground of the delay of approximately one and a half years in filing of the appeal by the assessee. Further, when the matter was called for hearing before the Tribunal, none had appeared on behalf of the assessee. 2. The Tribunal, in para no. 5 of its order, dismissing the appeal of the assessee on the ground of delay, held as under: “5.We find that this appeal has been filed with a delay of one and half years approximately. Considering the reasons adduced in the condonation petition, we are not inclined to condone the delay in filing of appeal as in our considered opinion, the assessee had not shown sufficient cause for the delay in the instant case. Further, the delay is very substantial and hence does not deserve to get condoned. Accordingly, the grounds raised by the assessee are hereby dismissed as the appeal itself is not maintainable on the ground of delay.” 3. In the present Miscellaneous Application (hereinafter referred to as the ‘M.A.’) filed by the assessee under Rule-24 of the ITAT Rules, 1963, it has been submitted that the Tribunal was not justified in concluding that the appeal was not maintainable on ground of delay. The relevant extract from the M.A., incorporating the above submissions is reproduced as under: “1. The Appellant prefers this Application under section 254(2) of the Income Tax Act, 1961( the 'Act') read with Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 (the 'Rules') against the order dated 03/02/2025 passed by Hon' ble Income Tax Appellate Tribunal, Agra Bench, Agra in IT Appeal Number 126/ Agra/2023 for Assessment Printed from counselvise.com MA- 2/AGr/2025 Rajkumar Jetwani 3 Year 2017-2018. A copy of the order dated 03/02/2015 is enclosed herewith, marked as Annexure 1 hereto. 2. By the said order dated 03/02/2015, the appeal of the Applicant has been treated as unadmitted and dismissed in limine for the reason that the appeal was filed with a delay of one and half year approximately and the delay was not condoned. 3. The Applicant here in and the Appellant in ITA Number 126/ Agra/2023 most respectfully submits that the Hon'ble Tribunal was not justified in concluding that the appeal was not maintainable on the ground of delay. 4. In this connection it is most respectfully submitted that the Applicant had filed an affidavit along with the Appeal filed with the Hon'ble ITAT, Agra: 1- \"That the Deponent had filed its income tax return for Assessment year 2017-18 on 31/10/2017 declaring total income of Rs. 837520.00. 2- That the case was selected for scrutiny and a Notice dated 13/08/2018 was issued under section 143(2) of the Income Tax Act. The Notice under section 143(2) of the Act was issued under CASS (Computer Aided scrutiny selection). 3. During the course of assessment proceedings notices were issued under section 142(1) of the Income Tax Act seeking various details/ documents for doing assessment of Total Income. 4- That having done the scrutiny and verification of books of account including Cash Book an order was passed under section 143(3) of the Income Tax Act by the Id Income Tax Officer, Ward 1(1)(3), Agra on 10/12/2019. 5- That on 04/9/2023 a Notice server from the Income Tax Office (Verification unit) visited to the place of Deponent and served a Notice dated 28/06/2023 issued under section 271AAC(1) of the Income Tax Act for Assessment year 2017-18. 6- That immediately on getting the abovementioned Notice under section 271AAC(1) of the Act, he visited to his Counsel's office and shown him the said Notice. Printed from counselvise.com MA- 2/AGr/2025 Rajkumar Jetwani 4 7- That the Counsel of the Deponent then logged on to the Income Tax Portal and came to know about the issue of Notice under section 263 of the Act dated 27/03/2022 and order passed under section 263 of the Act dated 31/03/2022. 8- That the Deponent do hereby confirm that he came to know about passing of order under section 263 of the Act only on 04/09/2023. 9. That the Deponent do hereby further confirm that in Income Tax Portal the E-mail ID and mobile number of his old Consultant was mentioned, therefore he could not get any intimation regarding uploading of Notice under section 263 and order passed under section 263 of the Act prior to 04/09/2023. 10-That the Deponent further confirm that since he came to know about entire proceeding already completed under section 263 of the Income Tax Act only on 04/09/2023, there were genuine reason for delay in filing of Appeal before the Hon'ble ITAT, Agra 11-It is humbly prayed to the Hon'ble members of ITAT to condone the delay in filing of appeal in the interest of justice.\" 5-The Hon'ble ITAT did not consider the contents of Affidavit and passed the order without condoning the delay which was occasioned due to the reason which was beyond the control of the assessee. (Applicant). 6-It is further submitted that Hon'ble Tribunal was not justified in holding the appeal as unadmitted and in not deciding the appeal on merit which was required to be done as per rule 24 of Income Tax Appellate Tribunal Rules, 1963.” 3.1. In view of the above, it was submitted to recall the ex-parte order dated 03.02.2025 and the appeal may be revived. Printed from counselvise.com MA- 2/AGr/2025 Rajkumar Jetwani 5 4. The ld. DR supported the order of the Tribunal. 5. We have heard both sides, and have also perused the materials on record. In view of the submissions made, the assessee prays that the Tribunal may kindly recall its order dated 31.03.2022 passed in the above appeal and restore the appeal for hearing on merits in the interest of justice. 5.1 We find that the appeal of the assessee was dismissed for want of prosecution. After considering the application of this M.A. filed by the assessee, and after considering the oral submissions made at the time of hearing; we are of the view that there was a reasonable cause, within the meaning of proviso to Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963; for non-appearance on 03.02.2025. Accordingly, we are satisfied that assessee had sufficient cause for non-representation, when the assessee’s appeal was listed for hearing on 03.02.2025. Therefore, we are recalling the order dated 03.02.2025 and assessee’s appeal vide ITA No. 126/Agr/2023 is restored for hearing on merits. The Registry is directed to fix this appeal in due course after giving notice to both the parties. Printed from counselvise.com MA- 2/AGr/2025 Rajkumar Jetwani 6 6. In the result, M.A. filed by the assessee is allowed. Order pronounced in the open court on 15th October, 2025. Sd/- Sd/- [SUNIL KUMAR SINGH] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 15.10.2025. Pooja Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra, Printed from counselvise.com "