PARIJAT HOTEL PRIVATE LIMITED,PUNE V. ITO, WARD-4(5), PUNE, PUNE

ITA 2383/PUN/2025

AI Insights

The case involves Parijat Hotels Private Limited appealing against the decision of the Income Tax Officer, Ward-4(5), Pune, regarding the non-allowance of a deduction claim under section 43B of the Income Tax Act, 1961, for the assessment year 2021-22. The deduction claimed was for property tax payments amounting to Rs.49,23,855 made to the Pune Cantonment Board. The initial rejection by the Assessing Officer and the subsequent affirmation by the CIT(A) were based on the grounds that no such claim was made in the original income tax return and that the assessee did not file a revised return. The Tribunal, considering the circumstances including the COVID-19 pandemic and the practical difficulties faced, decided to remit the matter back to the Assessing Officer for a detailed examination of the claim.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837800 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2021-2022
• Appeal Filed On: 15-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAMOD SHAHAKAR
• Assessee Lawyers: S.N. PURANIK
• Keywords: Revised return; Rectification of order

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2383/PUN/2025 Assessment Year : 2021-22 Parijat Hotels Private Limited, 9, Jaiprakash Narayan Garden, Pune Station, Pune – 411001 Maharashtra PAN : AABCP1231A Vs. Income Tax Officer, Ward-4(5), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2021-22 is directed against the order dated 22.08.2025 framed by Addl./JCIT(A)-1, Coimbatore arising out of Rectification Order dated 24.11.2023 passed u/s.154 of the Income Tax Act, 1961 (in short ‘the Act’). 2. The sole grievance of the assessee is that the claim of deduction u/s.43B of the Act at Rs.49,23,855/- has not been allowed by the Revenue authorities. 3. We have heard the rival contentions and perused the record placed before us. We observe that the assessee is a Private Limited and return of income for A.Y. 2021-22 has been filed on 05.02.2022 and the returned income at Appellant by : Shri S.N. Puranik Respondent by : Shri Pramod Shahakar Date of hearing : 10.02.2026 Date of pronouncement : 16.02.2026 Printed from counselvise.com ITA Nos.2383/PUN/2025 Parijat Hotel Private Limited 2 Rs.61,05,900/- has been accepted by the CPC. Subsequently, assessee filed application u/s.154 of the Act claiming that valid claim of deduction u/s.43B of the Act for the property tax payment made to Pune Cantonment Board totalling to Rs.49,23,855/- has not been allowed. However, Ld. Assessing Officer rejected his application stating that there is no apparent mistake in the order of CPC as no such claim has been made in ITR. Before ld.CIT(A) also assessee failed to succeed as ld. CIT(A) has also observed that there is no apparent mistake in the intimation order u/s.143(1)(a) of the Act and further, assessee has not filed revised return making such claim. 4. So far as merits of the case are concerned, it has been admitted by the Revenue authorities that certain disallowances u/s.43B of the Act were suo motu made by the assessee during A.Y. 2018-19 and 2019-20 and thereafter when the assessee had made the payment during F.Y. 2020- 21. Due to covid-19 pandemic restrictions period and due to mere ignorance valid claim could not be made and prior to revising the return CPC has already processed the original return. Assessee has filed copy of receipt issued by Pune Cantonment Board placed at pages 30 to 35 of the paper book. Copy of Income-tax returns for A.Y. 2018-19 and 2019-20 are also placed before us. Books of account of the assessee are duly audited. 5. Under these given facts and circumstances and in the larger interest of justice and considering the practical problems faced by the assessee during covid-19 pandemic period, we deem it proper to afford one more opportunity to the assessee by remitting the issues raised in the instant Printed from counselvise.com ITA Nos.2383/PUN/2025 Parijat Hotel Private Limited 3 appeal to the file of ld. Jurisdictional Assessing Officer for the limited purpose of verifying the assessee’s claim of deduction u/s.43B of the Act for the payment made to Pune Cantonment Board during F.Y.2020-21 and also to verify whether assessee had made disallowance in the computation of income for A.Y. 2018-19 and A.Y. 2019-20 as claimed before us. Further after due verification, if the claim of the assessee is found to be correct, then ld. JAO shall allow the same. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 16th day of February, 2026. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 16th February, 2026. Satish आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “B” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER, // True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "