TULSI SHARMA ,JAIPUR V. INCOME TAX OFFICER WARD 1(1), JAIPUR

ITA 734/JPR/2025

AI Insights

The case involves Tulsi Sharma, the appellant, who challenged the order of the Learned CIT(A) dated 04.03.2025, which dismissed his appeal against the assessment order for the year 2020-21, upholding the total income assessed at Rs. 34,31,722. The dismissal was primarily due to the appellant's failure to provide sufficient cause for a 41-day delay in filing the appeal. The tribunal noted the absence of a condonation of delay application and, upon the appellant's representative's request, decided to remand the case back to the CIT(A) to allow the filing of such an application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716601 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 02-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: ISHIKA GUPTA; THROUGH V.C
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 734/JPR/2025 fu/kZkj.k o\"kZ@Assessment Year : 2020-21 Tulsi Sharma 18, Shyam Nagar, Opposite Pink City Marriage Garden, Near Tilak Hospital, Agra Road, Jaipur. Cuke Vs. The Income Tax Officer, Ward-1(1), Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BRDPS3037C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Ms. Ishika Gupta, C.A. (through V.C.) jktLo dh vksj ls@Revenue by: Sh. Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@Date of Hearing : 20 /08/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 21/08/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member, Assessee-appellant has challenged order dated 04.03.2025, passed by Learned CIT(A), whereby his appeal preferred against assessment order dated 16.09.2022, relating to the assessment year 2020-21, has been dismissed, and the assessment order, computing total income of the assessee at Rs. 34,31,722/-, has been upheld. 2. Arguments heard. File perused. Printed from counselvise.com 2 ITA No. 734/JPR/2025 Tulsi Sharma, Jaipur. 3. A perusal of the impugned order passed by Learned CIT(A) would reveal that the appeal filed by the assessee has been dismissed in limine, as the appellant failed to furnish any sufficient cause for condonation of delay of 41 days in filing the same. 4. From para no. 5 of the impugned order, it is evident that no application seeking condonation of delay was submitted by the assessee before Learned CIT(A). 5. When confronted with the above observation as to non filing of any application seeking condonation of delay, Ld. AR for the appellant submits that application could not be filed there inadvertently. At the same, she has submitted that the matter may be restored to the files of Learned CIT(A) so that the appellant is able to furnish appropriate application to seek condonation of delay. Ld. DR for the department has no objection to the restoration of the appeal before Learned CIT(A). 6. As is available from the impugned order, appeal was instituted before Learned CIT(A), NFAC on 26.11.2022. It remained pending there upto 04.03.2025. However, it appears that for want of proper legal advice no application seeking condonation of delay was ever filed. Printed from counselvise.com 3 ITA No. 734/JPR/2025 Tulsi Sharma, Jaipur. In the given situation, in the interest of justice, we deem it a fit case to restore the matter before Learned CIT(A) so as to enable the assessee- appellant to file an application seeking condonation of delay supported by requisite details, if so desired. Result 7. Consequently, this appeal is disposed of, for statistical purpose and the matter is remanded to Learned CIT(A) for decision afresh. Learned CIT(A) firstly to dispose of application, if any, presented seeking condonation of delay, after providing reasonable opportunity of being heard to the applicant, and then to proceed in accordance with law. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 21/08/2025. Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 21/08/2025 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Tulsi Sharma, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-1, Jaipur. 3. vk;dj vk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur Printed from counselvise.com 4 ITA No. 734/JPR/2025 Tulsi Sharma, Jaipur. 5. xkMZ QkbZy@ Guard File ITA No. 734/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "