ROYALEBLUE RESORTS INDIA PRIVATE LIMITED,NAGPUR, MAHARASHTRA vs. DCIT/ACIT CIRCLE 1, NAGPUR, NAGPUR, MAHARASHTRA

PDF · subscribers
ITA 398/NAG/2026Status: DisposedITAT Nagpur02 September 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) citing reasonable cause and larger interest of justice. The issues were restored to the file of the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 667 days. The delay was attributed to an employee's resignation and the management's unawareness of the assessment order. The assessee is in the hotel business and the resort was under construction during the relevant assessment year.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and whether the issues raised by the assessee should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 80G,Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR SMC BENCH, NAGPUR

Before: SHRI MANISH BORAD

For Appellant: Shri Mahavir Atal, CA
For Respondent: Ms. Jaya Lakhwani, Sr.DR
Hearing: 03/08/2026Pronounced: 02/09/2026

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR "SMC" BENCH, NAGPUR BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER (Through virtual)

ITA No. 398/NAG/2026 (Asst. Year : 2018-19) Royaleblue Resorts India ACIT, Circle-1, Nagpur Pvt. Ltd., 255/4 Shree vs Ganesh Chambers, WHC Road, Laxmi Nagar, Nagpur-440022 PAN : AAFCR 4121 H Assessee Revenue

Assessee by : Shri Mahavir Atal, CA Department by : Ms. Jaya Lakhwani, Sr.DR Date of hearing : 03/08/2026 Date of Pronouncement : 02/09/2026

O R D E R This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi (for short, “CIT(A)”) dated 11.03.2026 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order dated 24.03.2021 passed u/sec. 143(3) of the Act by the ITO, Nagpur for the Assessment Year (A.Y.) 2018-19

2.

Assessee has raised grounds of appeal against the disallowance u/sec. 80G of the Act at Rs. 15,000/- and disallowance of expenses of Rs. 39,55,375/-

3.

I have heard the rival submissions and perused the material placed before me. I observe that assessee is a private limited company and declared a loss of Rs. 48,32,485/- in the return of income filed for A.Y.2018-19 furnished on 30.10.2018.

2 ITA No.398/PUN/2026 (Royaleblue Resorts India Pvt. Ltd.) Assessee is in hotel business and that the resort was under construction during the year under consideration. Ld. Assessing Officer (AO) completed the assessment disallowing the expenses of Rs. 39,55,375/- as well as disallowance u/sec. 80G at Rs.15,000/-. Assessee preferred appeal before the Ld.CIT(A) with inordinate delay of 667 days. The reasons given by the assessee in support of the contention of delay, did not find favour and appeal dismissed in limine by the Ld.CIT(A) as time barred.

4.

I have gone through the records and notice that the reason for delay in filing the appeal before the Ld.CIT(A) is mainly on account of email ID, on which communications were received was used by one of the employees, who resigned from the post and the management was not aware about passing of the assessment order. Considering it to be a reasonable cause and further in the larger interest of justice and taking guidance from the judgments of Hon'ble Apex Court in the case of Collector Land Acquisition, Anantnag vs. Mst. Katiji & Ors [1987 (2) SCC 107] and also in the case of Inder Singh vs. State of Madhya Pradesh dated 21.03.2025 [(2025) INSC 382)], I hereby condone the delay in filing the appeal before the Ld.CIT(A).

5.

So far as merits of the case is concerned, since there is no adjudication by the Ld.CIT(A), I therefore without dwelling into the merits of the case, hereby restore all the issues raised in the instant appeal to the file of Ld.CIT(A) for fresh adjudication and to pass a speaking order as contemplated u/sec. 250(6) of the Act. Needless to mention that Ld.CIT(A) shall afford a reasonable opportunity of being heard to the assessee and then decide the issues in accordance with law. Assessee is also directed to remain vigilant and not to take unnecessary adjournments unless otherwise required for reasonable cause.

3 ITA No.398/PUN/2026 (Royaleblue Resorts India Pvt. Ltd.) 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 02nd September, 2026 under Rule 34(5) of the Income Tax (Appellate Tribunal) Rules, 1963

Sd/- (MANISH BORAD) ACCOUNTANT MEMBER Pune & Dated : 02nd Sept., 2026 vr/- Copy of the Order forwarded to: 1. Assessee 2. Revenue 3. PCIT concerned. 4. DR, ITAT, “SMC” Bench, Nagpur. 5. Guard File

BY ORDER //True Copy// Senior Private Secretary ITAT, Nagpur

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Latest GST High Court judgments

Search GST case law →