VAISHNAVI ENTERPRISES,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 8, PUNE

ITA 3464/PUN/2026Status: DisposedITAT Pune08 October 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, noting that the assessee had explained a reasonable cause in its affidavit and the Ld. DR had no specific objections. Regarding the substantive appeal, the Tribunal observed that the CIT(A) had dismissed the appeal ex-parte due to the assessee's non-compliance, despite providing ample opportunities. However, the Tribunal acknowledged that there could be various reasons for non-appearance or non-compliance and that principles of natural justice should be considered. Therefore, the Tribunal decided to set aside the order of the CIT(A) and remit the disputed issues back to the file of the CIT(A) for adjudication afresh. The assessee is to be provided with an adequate opportunity of hearing and is expected to cooperate in submitting information for early disposal. The grounds of appeal are allowed for statistical purposes. No specific finding was made on the merits of the Section 80JJAA deduction claim.

What were the facts?

The assessee, Vaishnavi Enterprises, filed its return of income for Assessment Year 2020-21, declaring a total income of Rs. 10,37,100/- after claiming a deduction of Rs. 32,80,096/- under Section 80JJAA. The case was selected for limited scrutiny. Notices under Section 143(2) and 142(1) were issued, and the assessee provided partial information. The Assessing Officer (AO) disallowed the deduction under Section 80JJAA due to discrepancies in Form No. 10DA and assessed the total income at Rs. 43,17,196/-, passing an order under Section 143(3) r.w.s. 144B. The assessee appealed to the CIT(A), which dismissed the appeal ex-parte due to non-compliance by the assessee. The assessee then filed an appeal before the Income Tax Appellate Tribunal (ITAT).

What were the issues?

1. Whether the Income Tax Appellate Tribunal should condone the delay in filing the appeal by the assessee? (Procedural question) 2. Whether the Income Tax Appellate Tribunal should set aside the ex-parte order of the CIT(A) and grant the assessee another opportunity to present its case? Assessee's contentions: The assessee sought condonation of delay in filing the appeal, supported by an affidavit explaining the reasonable cause. The assessee's grounds of appeal challenged the denial of deduction under Section 80JJAA. Although not explicitly stated in the judgment, the appeal to the ITAT implies a challenge to the CIT(A)'s ex-parte order and the underlying disallowance. Revenue's contentions: The Senior Departmental Representative (Sr. DR) had no specific objections to the condonation of delay. The Sr. DR's submissions were heard, and the material on record was perused. The judgment notes that the CIT(A) passed the order considering the lack of proper compliance despite adequate opportunities.

Which sections of the Income-tax Act were involved?

Section 80JJAA,Section 250,Section 143(2),Section 142(1),Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

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

Hearing: 06.10.2026Pronounced: 08.10.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:

The assessee has filed the appeal against the order of CIT(A)/NFAC passed u/sec 250 of the Income Tax Act. The assessee has raised the grounds of appeal challenging the ex- parte order of the CIT(A) in sustaining the denial of claim of deduction under Section 80JJAA of the Act made by the Assessing Officer.

2.

At the time of hearing, it was brought to the knowledge of the bench, that there is a delay in filing the appeal before the Hon'ble Tribunal and the assessee has filed an affidavit for condonation of delay. On consideration of facts and information mentioned in the affidavit, there is a reasonable

ITA. No. 34

The order continues below.

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