M/S FOREST TRAILS HIGHLANDS 1 TO 6 CO-OPERATIVE HOUSING SOCIETY LIMITED,PUNE vs. THE ITO WAD-2(4), PUNE

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ITA 342/PUN/2026Status: DisposedITAT Pune04 June 2026AY 2021-224 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay, finding that the assessee had demonstrated a reasonable cause for the delay. The appeals were restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee, a housing cooperative society, filed appeals before the CIT(A) with significant delays for assessment years 2020-21 and 2021-22. The CIT(A) dismissed these appeals in limine due to the delay without adjudicating on the merits.

What were the issues?

Whether the delay in filing appeals before the CIT(A) was justifiable and whether the appeals should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 143(1)(a),Section 250,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE

Before: DR.MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Hari Krishan
For Respondent: Shri Deepak Kumar Kedia
Hearing: 18.05.2026Pronounced: 04.06.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeals at the instance of assessee pertaining to A.Yrs. 2020-21 and 2021-22 are directed against the separate orders dated 28.11.2025 and 29.12.2025 of Addl/JCIT(A), -11, Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of respective Intimation Orders passed u/s.143(1)(a) of the Income Tax Act, 1961 (in short ‘the Act’).

2.

We have heard the rival submissions and perused the record placed before us. We note that the assessee is a Housing M/s. Forest Trails Highlands 1 to 6

Cooperative Society and engaged in the activity of running and maintaining a Housing Society. Income of Rs.9,39,730/- and Rs.3,02,950/- respectively declared in the returns for A.Y. 2020- 21 and A.Y. 2021-22 . Returns processed u/s.143(1)(a) of the Act making adjustment thereby disallowing the deduction claimed under Chapter VIA. Assessee filed rectification applications u/s.154 which came be to rejected. Aggrieved assessee preferred appeals but with a delay of 1261 days and 815 days. Ld.CITA) has not condoned the delay and dismissed the appeals in limine, without discussing anything on merits of the case. Now the assessee is in appeals before this Tribunal.

3.

Before me, ld. Counsel for the assessee submitted that there is delay of 1261 days and 815 days respectively for the assessment years under appeal before ld.CIT(A) and assessee has properly explained before the First Appellate Authority, however, without taking cognizance of the ‘reasonable cause’ ld.CIT(A) dismissed the appeals by not condoning the delay. Taking pragmatic approach, the delay deserves to be condoned. He therefore prayed for condoning the delay and remitting the issues raised by the assessee for the assessment years under appeal to the file of ld.CIT(A) as the same being an exparte orders. On the other hand, ld. DR supported the orders of ld.CIT(A).

4.

From perusal of the impugned order for A.Y. 2020-21, it is ostensible that the assessee has furnished the reasons which led to delay in filing of appeals before ld.CIT(A). Ld.CIT(A) has extracted the reasons in the impugned orders but dismissed the assessee’s appeals without condoning the delay. On due consideration of the reasons furnished by the assessee, we find M/s. Forest Trails Highlands 1 to 6

that assessee has successfully demonstrated the ‘reasonable cause’ which prevented him to file the appeals within the stipulated time. Adopting justice oriented approach and to advance the justice, we are of the view that it is a fit case to condone the delay before ld.CIT(A). We therefore condone the delay before ld.CIT(A) in light of judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) and admit the appeals for adjudication.

5.

Since ld.CIT(A) has not decided the issues on merits, without dwelling into merits of the case, we deem it appropriate to restore the issues raised in the instant appeals back to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee and consider the documents/evidences to be filed by the assessee and decide in accordance with law. Assessee is directed to update email and contact details on the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Impugned orders are set aside and Grounds of appeal raised by the assessee for both the years are allowed for statistical purposes. M/s. Forest Trails Highlands 1 to 6

6.

In the result, both the appeals of the assessee are allowed for statistical purposes.

Order pronounced on this 04th day of June, 2026. (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 04th June, 2026. Satish

Satish Kumar Madishetty आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “SMC” बेंच, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

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