ONLY B2B ITES PRIVATE LIMITED,PUNE vs. ITO, CIRCLE 8, PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.1197/PUN/2024
नधारण वष / Assessment Year : 2020-21

Only
B2B
Ites
Private
Limited,
11,
Lifisten
Road,
Virgogadev
Nagar,
Opp.
Kirloskar Co. Khadki,
Pune- 411003. PAN : AACCO0451E
Vs. ITO, Circle-8, Pune
Appellant

Respondent

आदेश / ORDER

PER MANISH BORAD, AM:

This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC u/s 250 of the Act dated 17.10.2023
which is arising out of the assessment order u/s 143(3) r.w.s. 144B of the Act for Assessment Year 2020-21 framed on 16.09.2024 by the ITO, NFAC, Delhi.
2. Registry has informed that the appeal is barred by limitation by 160 days. Application for condonation of delay has been filed stating the reasons. Ld. DR opposed the condonation of delay. We,
Assessee by : Shri Abhay A. Avchat
Revenue by : Shri Ramnath P. Murkunde

Date of hearing
: 24.06.2025
Date of pronouncement : 14.07.2025
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after going through the application for condonation of delay and also taking guidance from the judgement of Hon’ble Supreme Court in the case of Inder Singh vs. The State of Madhya Pradesh (2025)
INSC 382 dated 21.03.2025, are of the considered view that for sub- serving the cause of justice, the delay deserves to be condoned as reasonable cause prevented the assessee from filing the appeal within statutory time and the assessee would not have gained any benefit from delaying the appeal. Thus, delay of 160 days is condoned and appeal is admitted for adjudication.
3. At the outset, Ld. Counsel for the assessee submitted that Ld.
CIT(A)/NFAC has dismissed the assessee’s appeal in limine by not condoning the delay of 161 days and the reasons for delay in filing the appeal before Ld. CIT(A)/NFAC is mentioned in the affidavit signed by the Director of the assessee company which is mainly on account of non-communication of the assessment order as it was not emailed on the correct email ID. Prayer made to restore the issue on merits to the file of Ld. CIT(A)/NFAC.
4. Ld. DR did not object the prayer of the assessee.
5. We have heard rival contentions and perused the records placed before us. Considering the prayer made by the assessee and also observing that Ld. CIT(A)/NFAC has dismissed the appeal by not condoning the delay, we note that sufficient reasons prevented
3
the assessee from filing the appeal in time before Ld. CIT(A)/NFAC and the same deserves to be condoned. Since Ld. CIT(A)/NFAC has not dealt with the merits of the case, we restore all the issues raised by the assessee on merits in the instant appeal to the file of Ld. CIT(A)/NFAC. Needless to mention here that Ld.
CIT(A)/NFAC shall grant reasonable opportunity of hearing to the assessee and adjudicate the issues in the manner as contemplated in section 250(6) of the Act and pass a speaking order. Thus, all the grounds of appeal raised by the assessee are allowed for statistical purposes.
6. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 14th day of July, 2025. (VINAY BHAMORE) (MANISH BORAD)

JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे / Pune;
दनांक / Dated : 14th July, 2025. Sujeet
आदेश क ितिलिप अेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2.  यथ / The Respondent.
3. The Pr. CIT concerned.
4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” बच,
पुणे / DR, ITAT, “A” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.