Land Acquisition, Anantnag and Anr. v. Ms Katiji and Others

Hindustani Education Society, Latur vs. Income Tax Officer, Exemption Ward, Nanded

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali

…the present appeal, we condoned the same in the larger interest of justice and after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC). 4. From para 3 of the impugned order it is ostensibly clear that, for the want of material in support of grounds of appeal and claims, the Ld. NFAC dismissed the appeal without adjudicating the issues on merits, thus is suffered from the provisions of s/s (6) of section 250 of the Act. In the event we set-aside the impugned order & remit the…

Kolhapur Investors Association, Kolhapur vs. Commissioner of Income Tax, Exemption, Pune

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.0373/Pun/2024 Kolhapur Investor Association Sterling Tower C-9-1, E-Ward-1031, Karvir, Kolhapur-416001 .......अपीलार्थी / Appellant Pan: Aaatk1161E

…of justice and after placing reliance on ‘Vijay Vishin ITAT-Pune Page 1 of 4 Kolhapur Investor Association Vs CIT(E) Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), deem it fit to condone the same as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 4. We note that, the appellant vide Form No. 10AB dt. 10/02/2023 filed an application to the respondent under clause (iii) of section 12A(1)(ac) of the Act thereby seeking r…

Patodia Forgings and Gears Limited, Pune vs. The Assistant Commissioner of Income Tax, Circle-8, Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE

Bench: Hon’Ble S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.368/Pun/2024 निर्धारण वषा / Assessment Year : 2018-19 Patodia Forgings & Gears Ltd. 105/2, Village Mahalunge, Chakan Rd., Chakan, Pune-410501 Pan : Aaecp9266C . . . . . . . अपीलार्थी / Appellant

…reasons beyond undeliberate 32 days delay in instituting the present appeal, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), in the larger interest of judice deem it fit to condone the same as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 5. We noted that against the order of assessment passed on 14/04/2021 the appeal before the Ld. NFAC was filed on 06/07/2022 with a delay of…

Rupmata Multistate Co-Operative Credit Society Ltd., Osmanabad vs. Income Tax Officer, Ward-1, Latur

The appeal is ALLOWED FOR STATISTICAL PURPOSE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 400/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 Rupmata Multistate Co-Operative Credit Society Ltd. 26/671, Rupmata Pride, Samarth Nagar, Dharashiv-413501 Pan: Aabar4836R . . . . . . . अपीलार्थी / Appellant

…of reasons beyond undeliberate postal delay of four days in instituting this appeal, placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), we deem it fit to condone the delay in the larger interest of justice echoing that ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 5. We note that, against the order of assessment dt. 28/03/2021 passed u/s 143(3) r.w.s. 144B of the Act, the assessee filed…

Dadasaheb Vitthalrao Urhe Proprietor Abhijeet Engineers, Pune vs. ITO, TDS Pune, Pune

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

…fficiency of reasons beyond undeliberate delay in instituting these appeals, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), deem it fit to condone the delay holding that ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 2. Without reproducing the grounds of appeal, it shall suffice to state that, the present bunch of appeal seeks to adjudicate dual issue of authorisation of levy…

Dadasaheb Vitthalrao Urhe Proprietor Abhijeet Engineers, Pune vs. ITO, TDS Pune, Pune

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

…fficiency of reasons beyond undeliberate delay in instituting these appeals, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), deem it fit to condone the delay holding that ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 2. Without reproducing the grounds of appeal, it shall suffice to state that, the present bunch of appeal seeks to adjudicate dual issue of authorisation of levy…