PAVAN BUILCON PVT. LTD. ,PUNE V. ITO, WARD 4(5), PUNE, PUNE

ITA 1317/PUN/2025

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The case involves Pavan Buildcon Private Limited, which appealed against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi, dated 14.03.2023. This order arose from an assessment for the year 2013-14, which was initially framed on 31.03.2016 under section 143(3) of the Income Tax Act by the ITO Ward-4(5), Pune. The appeal was delayed by 721 days due to the ill health and subsequent death of the director's parents, which the Tribunal considered as a valid reason for the delay. The Tribunal noted that the original assessment proceedings and subsequent appeals faced significant delays, partly due to the COVID-19 pandemic and other procedural lapses. The Tribunal decided to provide one more opportunity to the assessee to present their case before the CIT(A), highlighting the importance of a fair hearing and the need for a comprehensive adjudication of the issues raised.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712755 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2013-2014
• Other Referred Cases: Collector, Land Acquisition vs. Master Katiji and Others, Inder Singh Vs State of Madhya Pradesh
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SRIVASTVA
• Assessee Lawyers: SARANG GUDHATE
• Keywords: Condonation of delay; Set aside; Reasonable cause
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अधिकरण \"बी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1317/PUN/2025 धििाारण वर्ा / Assessment Year: 2013-14 Pavan Buildcon Private Limited, A2, Snehal Classic, Opp. Bhujbal Bhavan Lane, Near Agricultural College, Congress House Road, Pune- 411005 Maharashtra PAN-AAECP9729N Vs ITO, Ward 4(5), Pune Appellant Respondent Assessee by : Shri Sarang Gudhate Revenue by : Shri Akhilesh Srivastva, Addl.CIT Date of hearing : 28.07.2025 Date of pronouncement : 30.07.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is directed against the order of Ld. CIT(A),NFAC, Delhi dated 14.03.2023 which is arising out of the Assessment order for A.Y. 2013-14 framed on 31.03.2016 u/s 143(3) of the Act by ITO Ward-4(5), Pune. 2. Registry has informed that there is a delay of 721 days. Affidavit alongwith application for condonation Printed from counselvise.com 2 ITA No.1317/PUN/2025 of delay has been filed. Both sides have been heard. We note that the main reason of the delay was on account of the ill health of Director Mr. Rupesh Gurunna Hattalli Parents. Both Parents of Mr. Rupesh Gurunna expired in the year 2022 and 2024 and this caused him mental disturbances. Considering the reasons mentioned in the application for condonation of delay and also taking a liberal and justice oriented approach and in the light of judgement of Hon'ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) The Hon’ble Apex Court in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382), we hereby condone the delay of 721 days and admit the appeal for adjudication. 3. At the outset Ld. Counsel for the assessee submitted that the impugned order is ex-parte and most of the notices were sent during Covid-19 Pandemic period. Prayer made for providing one more opportunity of going back before Ld. CIT(A) for necessary adjudication of issues on merits. 4. On the other hand Ld. Counsel for the assessee supported the order of the Ld. CIT(A). 5. We have heard rival contentions and perused the record placed before us. Assessee is a Private Limited Company and engaged in the business of Construction and Real Estate. Rs. 23,19,872/- declared in the return of income for A.Y. 2013-14 e-filed on 23.11.2013. The case selected for scrutiny and in assessment proceedings completed u/s 143(3) of the Act. Ld. Assessing Officer (AO) made additions to the tune of Rs. 10,17,79,275/- Assessee preferred appeal before Ld. CIT(A) Printed from counselvise.com 3 ITA No.1317/PUN/2025 but then due a long period of pendency before Ld. CIT(A) running into 7 years, on few occasions assessee failed to reply resulting into dismissal of assessee’s appeal. Considering the facts of the case and in the larger interest of justice, we deem it appropriate to provide one more opportunity to the assessee and set aside the impugned order and restore all the issues raised in the instant appeal to the file of Ld. CIT(A) for necessary adjudication and to pass a speaking order as contemplated u/s 250(6) 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. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 30th day of July, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 30th July, 2025. Neeta आिेश 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, \"बी \" बेंब, पुणे /DR, ITAT, \"B\" Bench, Pune. 5. गार्ा फाइल /Guard File. आिेशािुसार /BY ORDER, वररष्ठ धिजी सधबव /Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे /ITAT, Pune Printed from counselvise.com "