Appeals partially allowed on disallowances under Sections 14A and 80JJAA, additional depreciation under Section 32. Upheld disallowance of employees' contributions.

The appeals were partly allowed, granting relief on disallowances under Sections 14A and 80JJAA, and additional depreciation under Section 32. However, the disallowance of employees' contributions towards PF and ESI was upheld. The Tribunal's order was pronounced in open court.

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Issues Involved:
1. Condonation of delay in filing appeals.
2. Disallowance under Section 14A of the Income-tax Act.
3. Disallowance of additional depreciation under Section 32.
4. Disallowance of employees' contribution towards PF and ESI.
5. Deduction under Section 80JJAA.
6. Ex parte order by CIT(A).

Issue-wise Detailed Analysis:

1. Condonation of Delay in Filing Appeals:
The appeals were time-barred by 1146 and 699 days, primarily due to COVID-19 restrictions. The Tribunal referenced the Hon'ble Supreme Court's judgment in Miscellaneous Application No. 21 of 2022, which excluded the limitation period from 15.03.2020 to 28.02.2022 for filing appeals. Consequently, the delay was condoned, and the appeals were admitted for adjudication.

2. Disallowance under Section 14A:
The Tribunal noted that the assessee had not earned any exempt income during the years under consideration. Citing judicial precedents, including Hon'ble Delhi High Court in Cheminvest Ltd. Vs. ITO and Hon'ble Calcutta High Court in Reliance Chemotex Industries Ltd., the Tribunal held that provisions of Section 14A cannot be invoked if no exempt income is earned. Therefore, the disallowances of Rs. 1,89,447/- and Rs. 68,280/- for AYs 2013-14 and 2014-15 were deleted, reversing the CIT(A)'s findings.

3. Disallowance of Additional Depreciation under Section 32:
For AY 2014-15, the assessee claimed balance 50% of additional depreciation on assets used for less than 180 days in the preceding year. The Tribunal referred to the decision in National Engineering Industrial Ltd., which allowed such claims, viewing the amendment to Section 32(1) as curative. Consequently, the Tribunal allowed the claim of Rs. 57,84,206/-, reversing the CIT(A)'s decision.

4. Disallowance of Employees' Contribution towards PF and ESI:
The Tribunal upheld the disallowance of Rs. 9,26,938/- for employees' contributions deposited after the due date prescribed under the relevant Act, referencing the Hon'ble Supreme Court's judgment in Chekmate Services Pvt. Ltd. Vs. CIT. The Court held that strict compliance with Section 36(1)(va) is required, and Section 43B cannot be applied to employees' contributions. Thus, the Tribunal confirmed the CIT(A)'s findings.

5. Deduction under Section 80JJAA:
The assessee's claim for deduction under Section 80JJAA was partly allowed by the AO but denied for previous years due to technical reasons in the Chartered Accountant's report. The Tribunal found no merit in the AO's partial acceptance of the claim, emphasizing that deductions for previous years were already allowed by the revenue. The Tribunal held that minor technical defects should not disallow legitimate claims and allowed the deductions of Rs. 1,19,33,440/- and Rs. 2,02,53,323/- for AYs 2013-14 and 2014-15, respectively, reversing the CIT(A)'s findings.

6. Ex parte Order by CIT(A):
The assessee contended that the CIT(A) erred in framing an ex parte order. The Tribunal did not specifically address this issue separately in the detailed analysis, implying that the primary focus was on the substantive grounds of appeal.

Conclusion:
The appeals were partly allowed, with significant relief granted on disallowances under Sections 14A and 80JJAA, and additional depreciation under Section 32, while upholding the disallowance of employees' contributions towards PF and ESI. The Tribunal's order was pronounced in open court.

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