ENDURANCE SYSTEMS (I) PRAVATE LIMITED KARMACHARI SAHAKARI SAHAKARI PATA SANSTHA MARYADIT,AURANGABAD V. INCOME-TAX OFFICER, NEW DELHI

ITA 2148/PUN/2024

AI Insights

The case involves Endurance Systems (I) Pvt. Ltd., which appealed against the order of the Ld. CIT(A)/NFAC, Delhi, for the assessment year 2020-21. The assessee had filed a return declaring nil income and claimed a deduction under section 80P of the Income Tax Act, 1961, which was not acknowledged due to non-response to notices from the Assessing Officer. Consequently, the assessment was completed under section 144, adding the claimed deduction amount to the income. The CIT(A) dismissed the appeal due to a delay in filing, which was later contested at the Tribunal. The Tribunal found merit in restoring the matter to the CIT(A) for a decision on the substantive issues, emphasizing the need to address the procedural delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24666 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY DHIVARE
• Section: 144; 142(1); 143(2); 80P

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA No.2148/PUN/2024 Assessment Year : 2020-21 Endurance Systems (I) Pvt. Ltd. Karmachari Sahakari Patsanstha Maryadit Waluj, Gangapur, Aurangabad – 431005 Vs. ITO, Ward 2, Ahmednagar PAN : AAAAE3813A (Appellant) (Respondent) Assessee by : None Department by : Shri Sanjay Dhivare, Addl. CIT (through virtual) Date of hearing : 04-02-2025 Date of pronouncement : 06-02-2025 O R D E R PER MANISH BORAD, AM : This appeal filed by the assessee is directed against the order dated 26.09.2024 of the Ld. CIT(A)/NFAC, Delhi, relating to assessment year 2020-21. 2. Facts of the case, in brief, are that the assessee filed its return of income on 07.01.2021 declaring total income at Rs.Nil. The case was selected for scrutiny under CASS. Statutory notices u/s 143(2) and 142(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) were issued and served on the assessee. The assessee claimed deduction amounting to Rs.37,46,860/- u/s 80P of the Act. Since the assessee did not respond to the various notices issued by the Assessing Officer, 2 ITA No.2148/PUN/2024 the Assessing Officer completed the assessment proceedings u/s 144 of the Act by making addition of Rs.37,46,860/- u/s 80P of the Act. 3. The assessee preferred an appeal before the Ld. CIT(A) / NFAC with a delay of 55 days. However, the Ld. CIT(A) / NFAC dismissed the same without condoning the delay in filing of the appeal before him. 4. Aggrieved with such order of Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 5. None appeared on behalf of the assessee despite service of notice nor filed any application for adjournment. I, therefore, proceed to decide the appeal ex- parte the assessee after hearing the Ld. DR. 6. I have perused the orders of the Assessing Officer and Ld. CIT(A) / NFAC. On perusing the orders of lower authorities, I found that the Assessing Officer has passed the assessment order u/s 144 of the Act by making addition u/s 80P of the Act. I further find that since the assessee filed an appeal before the Ld. CIT(A) with a delay of 55 days, the Ld. CIT(A) dismissed the same without condoning the delay. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the Ld. CIT(A) / NFAC with a direction to condone the delay of 55 days in filing the appeal before him and 3 ITA No.2148/PUN/2024 decide the appeal as per fact and law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on this 06th February, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे Pune; दिन ांक Dated : 06th February, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘SMC’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 4 ITA No.2148/PUN/2024 S.No. Details Date Initials Designation 1 Draft dictated on 04.02.2025 Sr. PS/PS 2 Draft placed before author 04.02.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order "