Kamla Devi Vs ITO (ITAT Jaipur)
Income Tax Appellate Tribunal (ITAT), Jaipur Benches, has recalled its ex-parte order dated July 31, 2024, in the case of Kamla Devi versus the Income Tax Officer (ITO) for Assessment Year 2018-19. The Tribunal, addressing a Miscellaneous Application filed by the assessee under Section 254(2) of the Income Tax Act, 1961, determined that the assessee was not afforded adequate opportunity of being heard, a critical violation of natural justice principles. The case has now been remanded to the Assessing Officer (AO) for fresh adjudication on its merits.
Background of the Dispute
The original appeal filed by Kamla Devi (ITA No. 886/JP/2024) was dismissed ex-parte by the ITAT on July 31, 2024. The Tribunal’s initial order noted the assessee’s non-appearance during the hearing and, crucially, highlighted an “inordinate delay” in filing the appeal without an accompanying application for condonation of delay. The ITAT had concluded that the assessee was not serious in pursuing the appeal, both before the Commissioner of Income Tax (Appeals) [CIT(A)] and the Tribunal, leading to its dismissal solely on the ground of delay.
The assessee subsequently filed a Miscellaneous Application, contending that the ITAT’s ex-parte order contained “glaring and patent mistakes apparent from the face of the record,” warranting rectification under Section 254(2) of the Act.
