SHREE NARSINHA NAGARI SAHAKARI PATSANSTHA,PUNE vs. ITO, WARD10(1), 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 Nos.177, 178, 386, 387 & 388/PUN/2025
िनधाᭅरण वषᭅ / Assessment Years : 2018-19, 2020-21

Shree
Narsinha
Nagari
Sahakari Patsanstha,
Narsinh
Building,
A/p
Ranjani,
Tal.
Ambegaon,
Dist.- Pune- 410504. PAN : AAAAN4056G
Vs. ITO, Ward- 10(1), Pune.
Appellant

Respondent

आदेश / ORDER

PER BENCH :

By way of above captioned appeals, the assessee’s appeal in ITA Nos.177 – 178/PUN/2025 for A.Ys. 2018-19 and 2020-21 are directed against the order of Ld. CIT(A)/NFAC dated 30.07.2024
and for remaining assessee’s appeals relating to penalty levied u/s 270A for A.Ys. 2018-19 and 2020-21 and u/s 271AAC(1) for A.Y.
2020-21 are directed against the order of Ld. CIT(A)/NFAC dated
13.01.2025 and 07.01.2025 respectively.
Assessee by : Shri Abhay Avchat
Revenue by : Shri Amol Khairnar &
Shri Ramnath P. Murkunde.

Date of hearing
: 26.06.2025
Date of pronouncement : 26.06.2025

ITA Nos. 177, 178, 386, 387 & 388/PUN/2025

2
2. Since all the above captioned appeals relates to the same assessee of which ITA Nos.177 – 178/PUN/2025 are the quantum appeals and remaining three are penalty appeals, all the appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity.
3. At the outset, Ld. Counsel for the assessee referring to the following written submissions has mainly contended that Ld.
CIT(A)/NFAC has either not condoned the delay or has not passed the orders on merits of the case and, therefore, prayer is made for restoring the issues raised in all the instant appeals relating to the quantum/penalty to the file of Ld. CIT(A)/NFAC for necessary adjudication :-
“SHREE NARSINHA NAGARI SAHAKARI PATSANSTHA
NARSINH BUILDING, A/P RANJANI, TAL. AMBEGAON,
AMBEGAON, DIST. PUNE - 410504, Maharashtra
June 25, 2025
The