GOOD JUICERTY PRIVATE LTD,PUNE V. CIT(A), WARD-1(1), PUNE, PUNE

ITA 227/PUN/2025

AI Insights

The case involves Good Juicery Private Limited, which appealed against the orders of the CIT(A) dated 20.11.2024 for the assessment year 2018-19. The appeals were initially dismissed by the CIT(A) due to being barred by limitation. The assessee argued that the delay was caused by the non-communication of the assessment and penalty orders during the COVID-19 pandemic and the subsequent inactivity of the business. The Tribunal, considering these circumstances, decided to condone the delay and remanded the case back to the CIT(A) for a decision on the merits, emphasizing the need for a fair hearing and a reasoned decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712426 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Reasonable cause
• Section: 144

Judgement Text

"आयकर अपीलीय अधिकरण \"A\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.226 & 227/PUN/2025 धििाारण वर्ा / Assessment Year: 2018-19 Good Juicery Private Limited, Gat No. B 36, Post Wagholi, Haveli, Pune - 412207 Maharashtra PAN NO. AADAS0448N Vs ITO Ward 2(1), Kolhapur Appellant/Assessee Respondent/Revenue Assessee by None Revenue by Shri Amol Khairnar CIT-DR Date of hearing 24/07/2025 Date of Pronouncement 28/07/2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The captioned appeals at the instance of assessee are directed against the order of Ld. CIT(A) NFAC commonly dated 20.11.2024 for A.Y. 2018-19 arising out of assessment order u/s 271 AAC(1) and section 144 r.w.s 144B of the Act dated 21.05.2022 and 13.05.2021 respectively. 1. When the case called for none appeared on behalf of the assessee. On the previous two occassions also assessee failed to appear. We therefore proceed ex-parte qua assessee for adjudication of these appeals with the able assistance of Ld. Departmental Representative (DR) and available records. Printed from counselvise.com 2 ITA No.226 & 227/PUN/2025 2. We have heard Ld. DR and perused the record placed before us. We observe that in the impugned orders Ld. CIT(A) has dismissed the appeal in limine being barred by limitation by 497 and 556 days. From going through the submissions filed by the assessee before Ld. CIT(A), the reason for delay in filing the appeal is claimed to be on account of non communication of the assessment as well as penalty orders which were passed during the Covid-19 Pandemic restriction period and also assessee company was not into business operation since the lock down until 2022. We on considering the fact that the assessee had a reasonable cause preventing it to file the appeal before Ld. CIT(A) within the prescribed time limit and also in the larger interest of justice and being fair to both the parties condone the delay in filing of the appeal by the assessee before Ld. CIT(A) against the impugned assessment and penalty order framed for A.Y. 2018-19. We further direct Ld. CIT(A) to adjudicate the grounds raised on merits before us and pass a speaking order as contemplated u/s 250 of the Act. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 3. In the result both the appeals of the assessee are allowed for statistical purposes. Order pronounced on this 28th day of July, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Printed from counselvise.com 3 ITA No.226 & 227/PUN/2025 पुणे / Pune; ददिांक / Dated: 28th July, 2025. Neeta आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"ए\" बेंच, पुणे / DR, ITAT, \"A\" Bench, Pune. 5. गार्ा फाइल / Guard File. आदेशािुसार / BY ORDER, वररष्ठ धिजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune Printed from counselvise.com "