SHARDA CHOUDHARY,JODHPUR V. DCIT, CENTRAL CIRCLE-1, JODHPUR

ITA 490/JODH/2024

AI Insights

This case involves a series of appeals filed by Sharda Choudhary and Bhawarlal Choudhary against the orders of the Commissioner of Income-tax (Appeals), Udaipur, which were passed under section 250 of the Income-tax Act, 1961. The appeals pertain to various assessment years from 2012-13 to 2019-20. The primary contention was the exparte assessments completed under section 147 read with section 144, due to non-compliance by the assessee with the notices issued under section 142(1) of the Act. The assessee argued that the introduction of an online appeals system hindered their ability to comply with the notices. The Income Tax Appellate Tribunal (ITAT) found reasonable cause for the non-submission of documents and restored the matter to the JAO for a de novo consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716536 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 03-06-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE AMIT KOTHARI; REVENUE BRIJ LAL MEENA
• Keywords: Opportunity of being heard; Additional evidence; Reasonable cause
• Section: 147; 144; 142(1)

Judgement Text

"1 ITA Nos 488 to 495/Jodh/2024 Sharda Choudhari &Bhawarlal Choudhari IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A No.488/Jodh/2024 - A.Y. 2013-14 I.T.A No.489/Jodh/2024 - A.Y. 2014-15 I.T.A No.490/Jodh/2024 - A.Y. 2015-16 I.T.A No.491/Jodh/2024 - A.Y. 2017-18 I.T.A No.492/Jodh/2024 - A.Y. 2017-18 I.T.A No.493/Jodh/2024 - A.Y. 2019-20 Sharda Choudhary 3-4, West Patel Nagar Circuit House Road, Jodhpur PAN:ANIPC3816H vs ITO, Jodhpur, Rajasthan Income Tax Department, Jodhpur-342 001 APPELLANT RESPONDENT I.T.A No.494/Jodh/2024 - A.Y. 2012-13 I.T.A No.495/Jodh/2024 - A.Y. 2019-20 Bhawarlal Choudhary 3-4, West Patel Nagar Circuit House Road, Jodhpur PAN:ANEPC5101B vs ITO, Jodhpur, Rajasthan Income Tax Department, Jodhpur-342 001 APPELLANT RESPONDENT Date of hearing 18/08/2025 Date of pronouncement 20/08/2025 Present for Assessee Shri Amit Kothari, CA Present for Revenue Shri Brij Lal Meena, Addl. CIT-DR Printed from counselvise.com 2 ITA Nos 488 to 495/Jodh/2024 Sharda Choudhari &Bhawarlal Choudhari O R D E R Per Bench: This bunch of appeals of two assessees, viz. 4 by Sharda Choudhary and 2 by Bhawarlal Choudhary filed against the order of the Commissioner of Income-tax (Appeals), Udaipur[for brevity, the “Ld. CIT(A)”] passed under section 250 of the Income-tax Act, 1961[for brevity, the “Act”] for A.Ys 2012-13 to 2019-20, the details of which are as below:- A.Y. ITA No. CIT(A) AO (in short, the “Ld. AO”) 2013-14 488/Jodh/2024 Order dt 01/05/2024 Order dated 22/02/2022 passed under section 147 read with section 144 by DCIT, Cent.Cir.1, Jodhpur 2014-15 489/Jodh/2024 Order dt.01/05/2024 Order dated 22/02/2022 passed under section 147 read with section 144 by DCIT, Cent.Cir.1, Jodhpur 2015-16 490/Jodh/2024 Order dt.01/05/2024 Order dated 22/02/2022 passed under section 147 read with section 144 by DCIT, Cent.Cir.1, Jodhpur 2017-18 491/Jodh/2024 Order dt. 07/03/2024 Order dated 22/12/2019 passed under section 144 by ITO, Ward 1(4), Jodhpur 2017-18 492/Jodh/2024 Order dt. 01/05/2024 Order dated 22/06/2021 passed under section 144 by DCIT, Cent.Cir.1, Jodhpur 2019-20 493/Jodh/2024 Order dt. 01/05/2024 Order dated 22/09/2021 passed under section 144 by DCIT, Cent.Cir.1, Jodhpur 2012-13 494/Jodh/2024 Order dt. 13/09/2023 Order dated 28/11/2019 passed under section 147 read with section 144 by ITO- Ward-1, Jodhpur 2019-20 495/Jodh/2024 Order dt. 20/11/2023 Order dt 30/09/2021 passed under section 144 by ITO-Wd- 1, Jodhpur Printed from counselvise.com 3 ITA Nos 488 to 495/Jodh/2024 Sharda Choudhari &Bhawarlal Choudhari 2. All the appeals have same nature of facts and common issue. Therefore, all the appeals were heard together and are disposed of by this consolidated order. ITA No.488/Jodh/2024 is taken as lead case. ITA 488/Jodh/2024 3. We heard the rival submissions and considered the documents available on the record. The assessment was completed under section 147 read with section 144 exparte with additions under different heads. Notice under section 142(1) of the Act was issued, but assessee was unable to comply with the said notice. So the assessment was framed exparte with additions under various heads. The aggrieved assessee filed appeal before the Ld. CIT(A). Finally, the appeal order was also passed exparte. The aggrieved assessee filed appeal before us. 4. The Ld.AR argued and stated that due to introduction of application of online appeals system, the assessee was unable to comply with the notices both at the assessment stage and at the appellate stage. So, the Ld.AR prayed for remanding the matter before the Ld.JAO for further verification de novo. 5. The Ld.DR argued and fully relied on the order of the revenue authorities. 6. Having considered the totality of facts and circumstances, we are of the view that the assessee has demonstrated reasonable cause for the non- submission of documents before the Ld. CIT(A)& Ld. AO. It is also evident that during the assessment proceedings, the assessee was not granted sufficient opportunity. Nevertheless, the assessment was completed under section 144 of the Act. Printed from counselvise.com 4 ITA Nos 488 to 495/Jodh/2024 Sharda Choudhari &Bhawarlal Choudhari Accordingly, in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. Jurisdictional Assessing Officer (in short, JAO). The assessee is directed to furnish all relevant documents and additional evidence, if any, before the Ld. JAO. The Ld. JAO shall consider all such documents and evidence in accordance with law and decide the matter afresh after granting a reasonable opportunity of being heard to the assessee. We make it clear that we have not expressed any opinion on the merits of the case, so as not to prejudice the proceedings before the appellate authority. It is further directed that the assessee shall be diligent and fully cooperative in the set-aside proceedings to ensure expeditious disposal of the assessment. Accordingly, the matter is restored to the file of the Ld. JAO for fresh adjudication. As a result, appeal of the assessee bearing ITA No.488/Jodh/2024 is allowed for statistical purpose. ITAs Nos 489 to 495/Jodh/2024 7. The facts and circumstances in these appeals are identical to appeal in ITA No.488/Jodh/2024, which we have already decided above. Therefore, the decision arrived at therein shall apply mutatis mutandis to these appeals also. As a result, all the appeals bearing ITA Nos 489 to 495/Jodh/2024 are allowed for statistical purpose. 8. In the result, all the appeals bearing ITA Nos 488 to 495/Jodh/2024 are allowed for statistical purpose. Order pronounced in the open court on 20th August, 2025 Sd/- sd/- (DR. MITHA LAL MEENA) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Jodhpur, Dt : 20 August, 2025 Printed from counselvise.com 5 ITA Nos 488 to 495/Jodh/2024 Sharda Choudhari &Bhawarlal Choudhari Pavanan Copy of the Order forwarded to: 1. अपीलाथŎ/The Appellant ,s 2. Ůितवादी/ The Respondent. 3. आयकरआयुƅ CIT 4. िवभागीयŮितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Jodhpur 5. गाडŊफाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Jodhpur Printed from counselvise.com "