BHOJPAL BUILDERS & DEVELOPERS PVT LTD.,BHOPAL vs. ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX, BHOPAL

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आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER
AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER
Assessment Year:2018-19
&
ITA No.270 TO 272/Ind/2025
Assessment Years:2017-18, 2014-15 & 2012-13
Bhojpal Builders &
Developers Pvt. Ltd.,
93-94 R.K. Tower, Zone-II,
M.P. Nagar
Bhopal
बनाम/
Vs.
DCIT/ACIT 1(1)
Bhopal
(Assessee/Appellant)
(Revenue/Respondent)
PAN: AABCB4916E
Assessee by Shri Manoj Fadnis, AR
Revenue by Shri Ashish Porwal Sr. DR
Date of Hearing
08.12.2025
Date of Pronouncement
16.12.2025
आदेश/ O R D E R
Per Bench:
The captioned four (4) appeals have been filed by assessee against four (4) separate orders of first-appeal dated 24.05.2024/24.05.2024/08.09.2023/
14.08.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC,
Delhi
[“CIT(A)”]
which in turn arise out of assessment-orders dated

Bhojpal Builders & Developers Pvt. Ltd.
ITA No. 269/Ind/2025 ITANo.270 to 272/Ind/2025 - AYs:2018-19 & 2017-18, 2014-15 & 2012-13
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25.03.2015/31.12.2016/26.12.2019/19.04.2021
passed by DCIT-1(1),
Bhopal/ITO-1(5), Bhopal/DCIT-1(1), Bhopal/National e-Assessment Centre,
Delhi [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-
Year [“AY”] 2012-13, 2014-15, 2017-18 & 2018-19 respectively.
2. The registry has informed that these appeals are delayed by 225/225/
469/133 days respectively and therefore time-barred. Ld. AR for assessee submitted that the assessee has filed all these appeals on a single day i.e.
13.03.2025 against the impugned orders passed by CIT(A) on different dates.
Ld. AR next submitted that the assessee is a family-owned company and it has filed condonation-applications supported by affidavits explaining the reason of delay. He submitted that the reason of delay is identical in all four matters and assessee’s application/affidavit for first AY 2012-13 may be referred. The affidavit filed by assessee for AY 2012-13 is scanned and re- produced below:

Bhojpal Builders & Developers Pvt. Ltd.
ITA No. 269/Ind/2025 ITANo.270 to 272/Ind/2025 - AYs:2018-19 & 2017-18, 2014-15 & 2012-13
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Bhojpal Builders & Developers Pvt. Ltd.
ITA No. 269/Ind/2025 ITANo.270 to 272/Ind/2025 - AYs:2018-19 & 2017-18, 2014-15 & 2012-13
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Referring to contents of above, Ld. AR submitted that the delay has occurred due to the reasons as averred in Para 3 to 5 of above affidavit. In so far as the bad health condition of Smt. Rekha Moolani, wife of assessee-company’s director Shri Kishan Lal Moolani, the assessee has filed medical records in Paper-Book. Thus, Ld. AR submitted that the reasons of non-compliances before CIT(A) leading to ex-parte dismissal of assessee’s first appeals by CIT(A) as well as occurrence of delay in filing present appeals before ITAT are the reasons as mentioned in affidavit. Ld. AR submitted that there is no lethargy, negligence, mala fide intention or ulterior motive of assessee in making delay and the assessee does not stand to derive any benefit because of delay. He submitted that there was a ‘sufficient cause’ for occurrence of delay. He prayed to condone delay. Ld. DR for Revenue left the matter to the wi om of Bench without raising any objection. We have considered the explanation advanced by assessee in application/affidavit and the supporting documents submitted before us and in view of same, the assessee is found to have a “sufficient cause” for delay in filing present appeal. We find that section 253(5) of the Act empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. It is also a settled position by Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 that whenever substantial justice and technical considerations are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the facts of case, the provision of Bhojpal Builders & Developers Pvt. Ltd.
ITA No. 269/Ind/2025 ITANo.270 to 272/Ind/2025 - AYs:2018-19 & 2017-18, 2014-15 & 2012-13
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section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit these appeals and proceed with hearing.
3. On merit of case, the Ld. AR submitted that the impugned orders of CIT(A) are ex-parte due to non-representation by assessee and the non- representation occurred due to the reasons as mentioned in affidavit.
However, the assessee is ready and willing to make a proper representation before CIT(A) if an opportunity is given. Accordingly, Ld. AR prays that the present matter should be remanded to the file of CIT(A) for adjudication afresh.
4. Ld. DR for revenue submitted that he would not have any objection if the bench takes a call to remand these matters to CIT(A). However, the assessee should be directed to make representation before CIT(A) without seeking unnecessary adjournments.
5. In view of above submissions of parties; having regard to the principle of natural justice and fair play and also bearing in mind that no prejudice would be caused to revenue if the present matters are restored at the level of CIT(A), we remand these matters back to the file of CIT(A) for adjudication afresh. The CIT(A) shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier orders. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary

Bhojpal Builders & Developers Pvt. Ltd.
ITA No. 269/Ind/2025 ITANo.270 to 272/Ind/2025 - AYs:2018-19 & 2017-18, 2014-15 & 2012-13
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adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.
6. Resultantly, these appeals are allowed for statistical purpose.
Order pronounced by putting up on notice board as per Rule 34 of ITAT
Rules, 1963 on 16/12/2025 (SUCHITRA R. KAMBLE)
ACCOUNTANT MEMBER
Indore
िदनांक/Dated :
16/12/2025
Patel/Sr. PS
Copies to:
(1)
The appellant
(2)
The respondent
(3)
CIT
(4)
CIT(A)
(5)
Departmental Representative
(6)
Guard File
By order
UE COPYSr. Private Secretary
Income Tax Appellate Tribunal
Indore Bench, Indore