SADHANA GUPTA,MAINPURI V. ITO, WARD4(2),4, MAINPURI

ITA 133/AGR/2025

AI Insights

The case involves three appeals filed by the assessee, Sadhna Gupta, against the orders of the Commissioner of Income-tax (Appeals), which were passed ex parte for the assessment years 2014-15, 2015-16, and 2016-17. The appeals were primarily against the additions made by the Assessing Officer under sections 147, 144, and 144B of the Income-tax Act, 1961, concerning unexplained money and undisclosed short-term capital gains. The Tribunal found that the CIT(Appeals) had not provided adequate opportunity for the assessee to present her case, leading to the decision to set aside the orders and remit the case back for a detailed examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396745 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SRIVASTAVA
• Assessee Lawyers: PRARTHNA JALAN
• Keywords: Set aside; Capital Gains; Principle of natural justice
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 132, 133 & 134/Agr/2025 Assessment Years: 2014-15, 2015-16 & 2016-17 Sadhna Gupta,, 1212-196, Awadh Nagar, Mainpuri– 205001 (UP). Vs. Income-tax Officer, Ward 4(2)(4), Mainpuri. PAN : ABYPG5475A (Appellant) (Respondent) ORDER Per:Sunil Kumar Singh, Judicial Member: These three appeals have been preferred by assessee against the separate impugned orders all dated 22.07.2024 passed in Appeals No.NFAC/2013-14/10193869, NFAC/2014-15/1019387 and NFAC/2015- 16/10193879 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years [AY] 2014-15, 2015-16 and 2016-17 respectively, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeals for non- prosecution, confirming the following additions made by the learned Assessee by Ms. Prarthna Jalan, CA Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 21.05.2025 Date of pronouncement 29.05.2025 ITA No. 132, 133 & 134/Agr/2025 2 | P a g e Assessing Officer vide assessment orders dated 29.03.2022, 29.03.2022 and 30.03.2022 respectively passed u/s. 147 r.w.s. 144 and 144B of the Act : Additions made by AO and confirmed by CIT(Appeals) 2014-15 2015-16 2016-17 Unexplained money on a/c of cash deposits/credits in bank account u/s. 69A 1,04,76,914 1,41,48,286 1,47,35,213 Undisclosed short term capital gains on sale of immovable property 8,46,000 4,60,000 - 2. Aggrieved by the impugned orders, the assessee has filed these appeals on the ground, in addition to many other grounds, that the learned CIT(A) has erred in passing the ex parte orders without affording proper opportunities of being heard to the appellant/assessee. 3. Perused the records and heard the ld. Authorized Representative for the assessee and the ld. Departmental representative for the Revenue. 4. Learned representative for the assessee has submitted that the impugned orders have been passed by the ld. CIT(Appeals), ex parte without affording reasonable opportunity of hearing to the assessee. Prayed to set aside the impugned orders. 5. Learned DR has submitted that the assessee was provided sufficient opportunity of hearing by learned CIT(Appeals) on various occasions, but for no avail. Learned DR has supported the impugned order. ITA No. 132, 133 & 134/Agr/2025 3 | P a g e 6. At the very outset, Ld. AR of the assessee prayed to condone the delay of 173 days in filing each of the present appeals, on the ground that the delay in filing these appeals was caused due to lack of knowledge of the impugned orders, as the email ID registered on the portal was not of the appellant and had no access to electronic communications. It was only when the demands for payment were raised by the department, the appellant became aware of the impugned orders and immediately took steps to file these appeals. The delay is bona fide, hence, be condoned. Supported with assessee’s affidavit. 7. The facts supported with affidavit are uncontroverted. Hence, in the interest of justice, we find sufficient cause for condoning the delay in filing these appeals. We condone the delay accordingly in all these three appeals. 8. Perusal of the impugned orders shows that the appellant/assessee was issued various notices by the first appellate authority for compliance on 04.06.2024, 12.06.2024 and 26.06.2024 in first appellate proceedings for all the three assessment years under consideration, but for no avail. It is however noticed that learned CIT(Appeals) has passed ex-parte impugned orders without any discussion on the merits of the cases, whereas learned CIT(Appeals) was expected to state the points for determination, decision thereon and the reasons for the decision as provided u/s. 250(6) of the Act. In the circumstances and in the interest of justice and fair play, we deem it just and appropriate to afford last opportunity to the assessee and remit the ITA No. 132, 133 & 134/Agr/2025 4 | P a g e matters back to the files of learned CIT(Appeals) for adjudication on merits. We order accordingly. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned CIT(Appeals) for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned CIT(Appeals) shall ensure the observance of the principles of natural justice. The appeals are liable to be allowed accordingly. 9. In the result, all the three appeals are allowed for statistical purposes. The impugned orders dated 22.07.2024 are set aside. Order pronounced in the open court on 29.05.2025. Sd/- Sd/- (MANISH AGARWAL) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.05.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra "