C.B. CONSTRUCTIONS,SATARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, SATARA

ITA 1371/PUN/2026Status: DisposedITAT Pune06 October 2026AY 2013-144 pages
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What were the facts?

The assessee, C.B. Constructions, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Pune, for Assessment Year 2013-14. The appeal was filed with a delay of 724 days. The assessee is a firm engaged in construction business. The Assessing Officer (AO) made disallowances under Section 40(a)(ia) of Rs. 5,98,897/-, Rs. 5,500/- towards donation, and Rs. 2,36,354/- for land expenditure due to lack of supporting evidence. The assessee had not participated in the proceedings before the lower authorities due to unavoidable circumstances. The assessee sought an opportunity to present its case before the CIT(A). The ITAT admitted the appeal after condoning the delay.

What did the Tribunal hold?

The Tribunal condoned the delay of 724 days in filing the appeal, finding that a reasonable cause prevented the assessee from filing within the stipulated time and that the delay was not intentional. Reliance was placed on the judgments of the Hon'ble Apex Court in Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. and Inder Singh Vs. State of Madhya Pradesh. Considering the prayer of the assessee and in the larger interest of justice, the Tribunal decided to grant one more opportunity. Without dwelling on the merits of the case, all issues raised in the appeal were remitted back to the file of the CIT(A) for fresh adjudication as contemplated under Section 250(6) of the Act. The impugned order of the CIT(A) was set aside. The assessee was directed to update its contact details and file all relevant documents and submissions before the CIT(A) without seeking unnecessary adjournments. The CIT(A) was directed to adjudicate the appeal afresh after granting a reasonable opportunity of being heard. The effective grounds of appeal were allowed for statistical purposes.

What were the issues?

1. Whether the delay of 724 days in filing the appeal before the Tribunal is liable to be condoned on the grounds of reasonable cause? (Question of fact, relying on judgments of the Hon'ble Apex Court). 2. Whether the assessee should be granted an opportunity to present its case before the CIT(A) on merits? Assessee's contentions: The assessee argued that the delay was due to lack of proper and timely advice from the Tax Consultant and unavoidable circumstances that led to non-participation before the lower authorities. The assessee submitted a paper book and prayed for one more opportunity by restoring the issue to the file of the CIT(A). The assessee relied on the judgments of the Hon'ble Apex Court in Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. and Inder Singh Vs. State of Madhya Pradesh. Revenue's contentions: The ld. DR merely supported the order of the ld. CIT(A).

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 143(3),Section 143(2),Section 142(1),Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: DR.MANISH BORAD

For Appellant: Ms. Nisha Lahoti
For Respondent: Dr. Amit Munde
Hearing: 25.08.2026Pronounced: 06.10.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2013-14 is directed against the order dated 17.01.2024 of ld.Addl/JCIT(A)-4, Kolkata emanating out of Assessment Order dated 30.03.2016 passed u/s.143(3) of the Income Tax Act, 1961 (in short ‘the Act’).

2.

Registry has pointed out that the appeal is barred by limitation as the assessee has filed the appeal before this Tribunal with a delay of 724 days. Assessee has filed application an Affidavit explaining the reasons which led to delay mainly on account of lack of proper and timely advise from Tax Consultant. On due consideration of the said reasons, I find that ‘reasonable cause’ prevented the assessee from filing the appeal within the stipulated time limi

The order continues below.

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