SHAILESH CONSTRUCTION CO,PUNE V. INCOME TAX OFFICE, PUNE

ITA 1875/PUN/2025

AI Insights

Shailesh Construction Co, a partnership firm engaged in the real estate business, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2021-22. The appeal was filed 675 days late without any justification for the delay. The tribunal noted multiple adjournments due to the absence of the assessee's representative and the lack of any adjournment letters. The appeal was dismissed on procedural grounds due to the failure to address the defects in the filing and the absence of necessary documentation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 848165 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Pune
• Assessment Year: 2021-2022
• Appeal Filed On: 05-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAILEE DHOLE; THROUGH

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1875/PUN/2025 निर्धारण वर्ा / Assessment Year : 2021-22 Shailesh Construction Co, Agarwal Corner, F No. 4, SR. No. 12/1A, Pune Solapur Road, Hadapsar, Pune-411028 19-Maharashtra PAN-ACBFS0605G Vs. ITO, Ward 14(1), Pune Appellant Respondent Assessee by None Revenue by Sailee Dhole, JCIT (through virtual) Date of hearing 24-03-2026 Date of Pronouncement 27-03-2026 आदेश / ORDER PER DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER: This is an appeal filed by the Assessee, Shailesh Construction Co, a partnership firm engaged in the Real Estate Business against the Order of Commissioner of Income Tax (appeal) (NFAC) passed u/s 250 of the Income Tax Act for AY 2021-22 on 31/07/2023 emanating from Order u/s 143(1) dated 2/9/2022. 2. The Appeal has been filed on 05/08/2025 . The Appeal has been filed belatedly by 675 days. Printed from counselvise.com 2 ITA No.1875/PUN/2025 In this case hearings were scheduled on following dates: 02/09/2025 25/09/2025 29/10/2025 27/11/2025 03/02/2026 24/03/2026 No one had attended on behalf of the Assessee hence case was repeatedly adjourned. No adjournment letter was filed. Hence finally on 24/03/2026 the case was heard in absence of Assessee’s representative. 3. It is observed that No Reason has been mentioned by the assessee for inordinate delay of 675 days in filling of appeal before this Tribunal. No affidavit or condonation petition has been filed. It is also noted that Assessee has not enclosed Order u/s 143(1) along with the Appeal Form 36. It is also observed that Form 36 has not been signed by Partner of the assessee. Thus, it is a defective appeal. Notices were issued for removal of defect. 4. In these facts and circumstances of the case, since Assessee has not even filed condonation petition, not removed the defects, we are of the opinion that there was no sufficient cause for delay, hence the Defective Appeal Filed by the Assessee is dismissed on account of delay and defect. Printed from counselvise.com 3 ITA No.1875/PUN/2025 Order pronounced on this 27th day of March, 2026. Sd/- Sd/- (VINAY BHAMORE) (DIPAK RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; दिन ांक / Dated: 27 March, 2026. Neeta आिेश की प्रतितितप अग्रेतिि / Copy of the Order forwarded to: 1. अपीि र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. तिभ गीय प्रतितनति, आयकर अपीिीय अतिकरण, \"SMC\" बेंच, पुणे / DR, ITAT, \"SMC\" Bench, Pune. 5. ग र्ड फ इि / Guard File. आिेश नुस र / BY ORDER, Assistant Registrar आयकर अपीिीय अतिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "