SHREE SIDDHANATH NAGARI SAHAKARI PATSANSTHA MARYADIT ,PUNE vs. ITO WD-5(2), PUNE

ITA 1051/PUN/2026Status: DisposedITAT Pune08 July 2026AY 2021-223 pages

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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

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

For Respondent: Ms. Bhavya. I.V., Jt. CIT

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Additional/Joint Commissioner of Income Tax (Appeals)-3, Delhi [Ld. Addl./JCIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2021-22 on 06.02.2026. 2. Findings and analysis: None appeared on behalf of the assessee. We have heard Ld. DR and perused the record. In this case, order u/s 143(1) of the Act was passed on 02.11.2022 in the case of the assessee for AY 2021-22. The assessee has filed a copy of the said order. It is noted that as per order u/s 143(1) of the Act for AY 2021-22, the assessee had filed return of income on 24.01.2022 and du

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