What did the Tribunal hold?

The Tribunal found sufficient cause for the delay in filing the appeal before the CIT(A). It directed the CIT(A) to condone the delay and decide the appeal on its merits, allowing the assessee to present necessary documents and additional grounds.

The assessee, Nutech Power Solutions Private Limited, filed an appeal before the CIT(A) with a delay of 76 days. The CIT(A) did not condone this delay. The assessee is engaged in manufacturing and sale of battery chargers, battery back-up units, and EV products.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the appeal decided on merits.

Nuteck Power Solutions Private… vs ITO | ITAT Pune 2026

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri Abhay Avachat

For Respondent: Ms. Bhavya. I.V., Jt. CIT

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Additional/Joint Commissioner of Income Tax (Appeals)-4, Hyderabad [Ld. Addl./JCIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2021-22 on 31.12.2025.

Findings and analysis: We have heard both the parties and perused the record. In this case, the Ld. AR submitted that the assessee is private limited company engaged in manufacturing and sale of battery chargers, battery back-up units and EV products. In this case, order u/s 143(1) of the Act was passed on 11.11.2022 in the case of the assessee for AY 2021-22. The assessee has filed a copy of the said order. It is noted that as per order u/s 143(1) of the Act for AY 2021-22, the assessee had filed return of income on 31.12.2021.

ITA No. 1054/PUN/2026

2.1 There was delay of 76 days in filing of the appeal before the Ld. CIT(A). The Ld. AR submitted that the Ld. CIT(A) had not condoned the delay of 76 days. The assessee has filed letter requesting to condone the delay. We have perused the letter and found that there was sufficient cause for delay. Substantial justice is more important than procedural delay. In these facts, we are of the opinion that delay needs to be condoned. We direct the Ld. CIT(A) to condone the delay and decide the appeal on merits. The Ld. CIT(A) shall provide opportunity of hearing to the Assessee. The assessee shall be allowed to file necessary documents and additional ground, if any.

In the result, appeal of the Assessee is allowed for statistical purposes.

Order pronounced in the open Court on 08th July, 2026

Sd/- Sd/- (PAVAN KUMAR GADALE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 08-07-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.07.09 10:52:29 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण,पुणे / ITAT, Pune

NUTECK POWER SOLUTIONS PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER CIRCLE 2, PUNE

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