JAYA HIND MECHANICS LIMITED ,PUNE vs. ADDL/JCIT(A)3 , BENGALURE
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “A”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
AND MS. ASTHA CHANDRA, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.621/PUN/2025
Assessment Year : 2020-21
Jay Hind Mechanics Limited,
D1 Block, Plot 18/1,
MIDC, Chinchwad,
Chinchwad East S.O.,
Pune 411 019, Maharashtra
PAN : AAACK9718J
Vs.
Addl/JCIT(A)-3,
Bengaluru
Assessee
Respondent
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y.2020-21 is directed against the order of Ld.
Addl/JCIT(A)-3, Bangaluru dated 11.02.2025 passed u/s.250
of the Income-tax Act, 1961 (in short ‘the Act’) which inturn is arising out of Intimation order u/s.143(1)(a) of the Act dated
18.12.2021. 2. At the outset, Ld. Counsel for the assessee submitted that ld.CIT(A) has dismissed the assessee’s appeal in limine by not condoning the delay of 1028 days. He prayed that the delay may please be condoned as the assessee failed to file the appeal before ld.CIT(A) due to ‘reasonable cause’ and the matter may please be restored to the file of ld.CIT(A) for denovo adjudication.
Assessee by :
Shri Pawan Jain
Respondent by :
Shri Ramnath P. Murkunde
Date of hearing
:
23.07.2025
Date of pronouncement
:
25.08.2025
Jaya Hind Mechanics Limited
2
3. On the other hand, ld. Departmental Representative supported the orders of the lower authorities.
We have heard the rival contentions and perused the record placed before us. On perusal of the impugned order, we find that ld.CIT(A) has dismissed the assessee’s appeal in limine by not condoning the delay of 1028 days. Assessee is a Limited company and filed the return of income for A.Y. 2020- 21 on 31.12.2020 and the return was processed u/s.143(1)(a) of the Act on 18.12.2021 wherein certain adjustments have been made. Aggrieved with the said intimation order, assessee preferred appeal before ld.CIT(A) but the same was filed on 12.11.2023, leading to delay of 1028 days. Reasons for delay has been mentioned by the assessee enumerating the following chronology of events which led to delay in filing of the appeal. :
“Events in Chronological order that caused delay in filing the appeal”
Sl.No.
Date
Subject
Pre-Covid period (15-03-2020 to 28-02-2022)
1
24-03-2020
Company shut down due to COVID-19
lockdown; all employees including
Accountant
Mr.
Laxmi
Patra, retrenched
2
31-12-2020
Return filed using email id of retrenched Accountant
(laxmi.patra@jayahindsclaky.com)
3
18-12-2021
Intimation u/s.143(1)(a) sent to same retrenched employee’s email.
4
23-12-2021
Demand notice u/s.156 also sent to same incorrect email.
Post-Covid period (From 01-03-2022 onwards
5
25-09-2023
Demand notice sent to updated email
(sachdev@kineticindia.com); reply submitted on 12-10-2023 advising rectification u/s.154. 6
12-10-2023
Rectification u/s.154(a)(b) filed; pointed out error in Form 3CD (Clause
21 (g)); no AO response till date; rectification window open till 31-03-
2026
Jaya Hind Mechanics Limited
3
7
25-11-2023
Second rectification request sent to grievance cell
8
30-11-2023
Received system-generated reply; no rectification or written refusal
9
21-12-2023
Third rectification request sent; still no action from AO, violating Section 154(4), 154(7), 154(8)
10
29-10-2024
Adjustment intimations u/s.245
received for AYs 2023-24 & 2024-25
11
12-11-2024
Appeal filled before CIT (A) within 30
days of receipt of 245 intimations
12
12-11-2024
Realized rectification route was futile; appeal filed promptly from awareness date
13
11-02-2025
CIT(A) rejected condonation; appeal not adjudicated
14
06-03-2025
Appeal dismissed citing 1028 day delay from unreceived original intimation
Delay caused by COVID, mis- communication, and department inaction
From going through the above events, we find that assessee was prevented from filing the appeal before ld.CIT(A) within the stipulated time limit for ‘reasonable cause’. We therefore condone the delay of 1028 days in filing the appeal before ld.CIT(A). Further, ld.CIT(A) has not dealt with merits of the case. Under the given facts and circumstances, we in the interest of natural justice being fair to both the parties, deem it appropriate to grant one more opportunity to the assessee, setting aside the impugned order to the file of ld. CIT(A). Assessee is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by ld.CIT(A). It should refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. Jaya Hind Mechanics Limited
4
6. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 25th day of August, 2025. (ASTHA CHANDRA)
ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 25th August, 2025. Satish
आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
अपीलाथ / The Assessee. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” बच, पुणे / DR, ITAT, “A” Bench, Pune.
गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.