CIT v. Premkumar Arjundas Luthra (HUF)

Ganesh Ramnath Dhoot, Sambhajinagar vs. ITO, Ward-1(1), Auranganad, Aurangabad

In the result, appeal of the Assessee is allowed for statistical purposes

Bench: Shri Manish Borad & Shri Vinay Bhamore

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.2367/PUN/2025 (Assessment Year 2013-2014) Ganesh Ramnath Dhoot, ITO, Ward-1(1), Flat no.04, Plot No.14/15, Aurangabad. Suprabhat Residency, Khivansara Park, Ulkanagari vs. Chh. Sambhajinagar-431001 PAN : ARNPD 5408 K (Appellant) (Respondent) For Assessee : Shri Santosh Garud, CA For Revenue : Shri Milind Debaje, JCIT-DR (through virtual) Date of Hearing : 18.11.2025 Date of Pronouncement : 21.11.2025 ORDER PER : MANISH BORAD, AM This appeal at the instance of t…

Shahbaz Mohammed Shafeeque, Malegaon vs. Income Tax Officer, Ward - 1, Malegaon

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2291/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Shahbaz Mohammed V The Income Tax Officer, Shafeeque, S. Ward-1, Malegaon. House No.904, Lane No.2, Malegaon City S.O., Malegaon, Nashik, Malegaon – 423203. Maharashtra. Pan: Cfppm6844A Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Smt Saumya Pandey Jain-Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 20/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Commisioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 28.02.2025. The Assessee Has Raised The Following Grounds Of Appeal :

…m the Assessing Officer. Thus, ld.CIT(A) has failed to get the basic details from the Assessing Officer and decide the legal grounds. 3. The Hon’ble Bombay High Court has held in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) (Bombay)/[2017] 297 CTR 614 (Bombay) as under : Quote, “8.From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of t…

Sachin Shantilal Khiwansara, Beed vs. Income Tax Officer, Aurangabad

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2288/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Sachin Shantilal Khiwansara, V The Income Tax Officer, Main Road, Shirur Kasar, S. Ward-1(5), Aurangabad. Shirur So., Beed, Beed – 413249. Pan: Bytpk1339N Appellant/ Assessee Respondent / Revenue Assessee By Shri Saurabh D.Khivansara Revenue By Smt Saumya Pandey Jain-Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 20/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Commisioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 17.07.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. That On Facts & In Law, The Ex-Parte Order Of Ld. Cit Appeals, Nfac Is Opposed To Law & Against The Principles Of Natural Justice & Accordingly The Impugned Appellate Order Is Liable To Be Set Aside.

…dismissed the appeal of the assessee for non- compliance. The ld.CIT(A) has not adjudicated grounds raised by the assessee on merits. 5. The Hon’ble Bombay High Court has held in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) (Bombay)/[2017] 297 CTR 614 (Bombay) as under : Quote, “8.From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of t…

Ramesh Kondiba Patil, Pune vs. Income Tax Officer Ward 5(2), Pune

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2065/Pun/2025 Assessment Year 2016-17

…side proceedings ld.CIT(A) shall afford reasonable opportunity to the assessee and pass a speaking order as contemplated u/s.250(6) of the Act in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) wherein it was held that ld.CIT(A)/NFAC is obliged to dispose of the appeal on 3 Ramesh Kondiba Patil merits even in an exparte order. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause.…

Om J J Swa Vishwashanti Dham Nirman Sanstha, Verul vs. ITO Exemption Ward, Aurangabad

In the result, appeal of the Assessee is allowed for statistical

…ssessment;] 8.3 Thus, as per Section 251 of the Act, Commissioner of Appeal may confirm, reduce, enhance or annul the assessment order. 9. The Hon'ble Bombay High Court has held in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) as under : Quote, "8.From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of t…

Pravin Prakashchand Mehta, Pune vs. Income Tax Officer, Ward 8(3), Pune

In the result appeal of the assessee is allowed for statistical purpose

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.475/Pun/2024 निर्धारण वषा / Assessment Year: 2016-17 Pravin Prakashchand Mehta, V The Income Tax Officer, B 10, Pati Regency, S Ward-8(3), Pune. Erandwane, Pune – 411004. Pan: Aavpm4448H Appellant/ Assessee Respondent / Revenue Assessee By Ms Sampada Ingale (Virtual) On Behalf Of Shri Suhas P. Bora – Ar Revenue By Shri Sandeep P Sathe – Jcit Date Of Hearing 06/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2016-17 Dated 11.01.2024 Emanating From The Assessment Order Under Section 143(1) Of The Income Tax Act, 1961 Dated 08.03.2017. The Grounds Of Appeal Raised By The Assessee Are As Under :

…y dismissed the appeal of the assessee for non- compliance. The ld.CIT(A) has not adjudicated grounds raised by the assessee on merits. 3. The Hon’ble Bombay High Court has held in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra(HUF) Bombay)/[2017] 297 CTR 614 (Bombay) as under : Quote, “8.From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of t…

Satyamev Nagari Sahakari Patsanstha Maryadit, Nashik vs. Income Tax Officer - Ward 1(1), Nashik

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2036/Pun/2025 निर्धारण वषा / Assessment Year: 2021-22 Satyamev Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1(1), Nashik. 1, Maratha Tower, Raviwar Karanja, Nashik – 422001. Maharashtra. Pan: Aakas2833C Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Eknath Abhang – Add.Cit(Dr) Date Of Hearing 30/10/2025 Date Of Pronouncement 30/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2021-22 Dated 17.06.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 Dated

…mentary evidences uploaded electronically at the time of filing appeal, without appreciating that the said action of the Id. CIT(A) was not justified in view of the law laid down by Hon'ble Jurisdictional Bombay High Court in Premkumar Arjundas Luthra ((2017) 297 CTR 614]. 2] Without prejudice to the above ground, the appellant submits that there was a reasonable cause due to which proper compliance could not be made before the A.O. in the course of the faceless asst. proceedings conducted during Covid period and therefore, it is prayed that the matter may please be set aside to the file of the A.O. for conducti…

Shaila Omprakash Jethale, Pune vs. CIT(A), NFAC, Delhi

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

…ll as penalty to the file of ld.CIT(A) for necessary adjudication. Ld.CIT(A) shall pass a speaking order as contemplated u/s.250(6) of the Act in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) wherein it was held that ld.CIT(A)/NFAC is obliged to dispose of the appeal on merits even in an exparte order. Ld.CIT(A) may call for a remand report from the ld. Jurisdictional Assessing Officer for all the additional evidences filed for the first time before ld.CIT(A) and after providing reasonable opportunity to the assessee for rebu…

Shaila Omprakash Jethale, Pune vs. CIT(A), NFAC, Delhi

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

…ll as penalty to the file of ld.CIT(A) for necessary adjudication. Ld.CIT(A) shall pass a speaking order as contemplated u/s.250(6) of the Act in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) wherein it was held that ld.CIT(A)/NFAC is obliged to dispose of the appeal on merits even in an exparte order. Ld.CIT(A) may call for a remand report from the ld. Jurisdictional Assessing Officer for all the additional evidences filed for the first time before ld.CIT(A) and after providing reasonable opportunity to the assessee for rebu…