[2025:RJ-JP:31730-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Wealth Tax Appeal No. 2/2023 Veena Goyal W/o Late Shri Subhash Chandra Goyal, Aged About 75 Years, Having Her Address At 76, Dhuleshwar Garden Jaipur 302001 ----Appellant Versus Assistant Commissioner Of Wealth Tax, Circle 2, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur. ----Respondent For Appellant(s) : Mr. Nagendra Singh Adha on behalf of Mr. Prabansh Sharma For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 14/08/2025 1. Issue notice to the respondent. 2. Mr. Sandeep Pathak, learned counsel accepts notice on behalf of the respondent. 3. Both the counsels are ad idem that the issue raised in the present petition is identical to the issue raised in D.B. Wealth Tax Appeal No.4/2023, wherein this Court vide order dated 22.11.2024 passed the following directions: “7. Taking into account that there was a confusion by introduction of faceless hearing of the appeals. The appellant had filed an appeal before the CIT(A) Jaipur but received notice from CIT(A) Delhi. The issue of jurisdiction was raised by appellant and also a prayer for transfer of appeal was made. The appellant under the mistaken advise approached the Principal Chief Commissioner, Income Tax, Jaipur for recalling of the order and for transfer of the appeal to Jaipur. The delay has been explained. The appellant was pursuing remedy albeit, on wrong advise. The [2025:RJ-JP:31730-DB] (2 of 2) [WTA-2/2023] impugned order is set aside and the delay in filing appeal before Tribunal is condoned. Matter is remitted back to the Tribunal to decide the appeal on merits. 8. The appeal is allowed.” 4. Keeping in view that the issue relates to the same individual and the facts are identical except for the assessment year 2014-15, we allow the present wealth tax appeal mutatis mutantis. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J MAHIMA/RAHUL/9