Vishin Meghani v. DCIT & Anr

Suchitra Shashikant Khavare, Hatkanangle, Kolhapur vs. Income Tax Officer, Ichalkaranji

The appeal is PARTLY ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2013-14 Suchitra Shashikant Khavare A/P: Shiroli Plachi, Tal.: Hatkalangle, Kolhapur-416122 Pan: Aowpk8959A. . . . . . . . Appellant V/S The Income Tax Officer, Ichalkaranji. . . . . . . . Respondent

…e/sufficient cause beyond the said delay. 4. At the outset, after vouching sufficiency of reasons beyond undeliberate delay in instituting these separate appeals before the Ld. NFAC, 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 holding as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 5. Admittedly the assesse…

Shri Gajanan Gramin Bigar Sheti Sahakari Patsanstha Maryadit Ajara, Kolhapur vs. ITO Ward 1(1), Kolhapur

Appeals of the assessee are ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

…Ltd. Vs ITO ITA No. 1191 & 1192/PUN/2024 10. At the outset, after vouching sufficiency of reasons beyond undeliberate delay in instituting these separate appeals before the Ld. NFAC, 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 holding as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 11. We are of the view th…

Shri Gajanan Gramin Bigar Sheti Sahakari Patsanstha Maryadit Ajara, Kolhapur vs. ITO Ward 1(1), Kolhapur

Appeals of the assessee are ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

…Ltd. Vs ITO ITA No. 1191 & 1192/PUN/2024 10. At the outset, after vouching sufficiency of reasons beyond undeliberate delay in instituting these separate appeals before the Ld. NFAC, 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 holding as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 11. We are of the view th…

Social for Action, Pune vs. ITO Exemption Ward 1(2), Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 0991/Pun/2024 Social For Action S.No.-73, Vrundavan, Baner Road, N.I.A. S.O., Pune City, Pune-411045. Pan:Abcts8369R . . . . . . . अपीलार्थी / Appellant

…f ITAT-Rules, 1963. 3. At the outset, after vouching sufficiency of reasons beyond undeliberate 203 days delay in instituting the present appeal, we 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), condoned the same and advanced accordingly. 4. Tersely stated facts borne out of the case records are; the appellant assessee e-filed its application in Form No 10AB on 15/03/2023 thereby seeking grant of regular registration certificate…

Sea Cadet Corps Pune Unit, Pune vs. CIT, Exemption, Pune

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.949/Pun/2024 Sea Cadet Corps Pune Unit S. No. 96/96, C-96-D, Plot No. 2, Flora Bunglow, A-6, Ground 15Th Flr, Mundhwa, Pune-411036 .......अपीलार्थी / Appellant Pan: Aazts6192E V/S The Commissioner Of Income Tax ....... प्रत्यर्थी / Respondent (Exemption), Pune

…2(1) dt. 08/01/2024. 2. At the outset, after vouching sufficiency of reasons beyond undeliberate 54 days delay in instituting the present appeal, we 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), deem it fit to condone the same and proceed to adjudicate the issue. ITAT-Pune Page 1 of 4 Sea Cadet Corps Pune Unit Vs CIT(E) 3. We have heard rival submission; and subject to provisions of rule 18 of ‘ITAT Rules’, perused material pl…

Santosh Shantilal Muthiyan, Aurangabad vs. ACIT, Circle-1, Aurangabad

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliassessment Year : 2011-12 Santosh Shantilal Muthiyan Shanti Bunglow, Juna Bazar, Aurangabad-431001 .......अपीलार्थी / Appellant Pan: Abfpm6512R

…lal Muthiyan Vs ACIT 2. At the outset, after vouching sufficiency of reasons beyond undeliberate 39 days delay in instituting the present appeal, we 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), deem it fit to condone the same and advanced accordingly. 3. We have heard rival submission on the limited issue of ex-parte assessment and ex-parte dismissal of appeal by the first appellate authority; and subject to provisions of rule…

Society for Welbeing Awearness and Rehabilitation Latur, Latur vs. CIT- Exemption, Pune

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.943/Pun/2024 Society For Wellbeing Awareness & Rehabilitation Behind Mega Ajinkya City, Ambejogai Road, Latur-413512 .......अपीलार्थी / Appellant Pan: Aajts6718G V/S The Commissioner Of Income Tax ....... प्रत्यर्थी / Respondent (Exemption), Pune

…ilitation Vs CIT(E) 3. At the outset, after vouching sufficiency of reasons beyond undeliberate 199 days delay in instituting the present appeal, we 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), 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’. 4. We note that, the appellant vide Form No. 10AB dt. 24/03/2023 filed an ap…

Mr. Ganesh Ayodhyaprasad Jaiswal, Nanded vs. Assessing Officer, Ward-1, Nanded

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2009-10 Mahendra Mohanlalji Jaiswal, Besides Tulja Mata Mandir, Near Power House, Darga Base, Jalna. Pan: Amzpj5075F . . . . . . . Appellant V/S The Income Tax Officer, Ward-1(2), Jalna. . . . . . . . Respondent & Assessment Year : 2016-17 Ganesh Ayodhyaprasad Jaiswal, At Mandvi Mandvi, Kinwat, Nanded. Pan: Auspj5624P . . . . . . . Appellant V/S The Income Tax Officer, Ward 1, Nanded. . . . . . . . Respondent Appearances Assessee By : Ms Deepa Khare & Mr Hari Krishan [‘Ld. Ar’] Revenue By : Mr Umesh Phade [‘Ld. Dr’] Date Of Conclusive Hearing : 01/08/2024 Date Of Pronouncement : 07/08/2024 Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Filed Against Din & Order No. Itba/Nfac/S/250/2021-22/1037975185(1) Dt. 21/12/2021 & Itba/Nfac/S/250/2023-24/1056525970(1) Dt. 26/09/2023 Respectively Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appeal Centre [‘Nfac’ Hereinafter].

…corners of ‘sufficient cause’ hence regardless of length we deem it fit to condoned the same proceed to adjudicate the issues on merits. After placing reliance on ‘Mool Chandra Vs UOI’ [2024, CA 8435- 8436/2024],‘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 condone the same & proceed to adjudicate the issues on merits, as ‘none should be deprived of an adjudication on merits unless; (a) reasons falls out ‘sufficient cause’ bowls and (b) there is lightest insignia that litigant has delibe…

Mahendra Mohanlalji Jaiswal, Jalna vs. ITO, Ward 1(2), Jalna

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2009-10 Mahendra Mohanlalji Jaiswal, Besides Tulja Mata Mandir, Near Power House, Darga Base, Jalna. Pan: Amzpj5075F . . . . . . . Appellant V/S The Income Tax Officer, Ward-1(2), Jalna. . . . . . . . Respondent & Assessment Year : 2016-17 Ganesh Ayodhyaprasad Jaiswal, At Mandvi Mandvi, Kinwat, Nanded. Pan: Auspj5624P . . . . . . . Appellant V/S The Income Tax Officer, Ward 1, Nanded. . . . . . . . Respondent Appearances Assessee By : Ms Deepa Khare & Mr Hari Krishan [‘Ld. Ar’] Revenue By : Mr Umesh Phade [‘Ld. Dr’] Date Of Conclusive Hearing : 01/08/2024 Date Of Pronouncement : 07/08/2024 Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Filed Against Din & Order No. Itba/Nfac/S/250/2021-22/1037975185(1) Dt. 21/12/2021 & Itba/Nfac/S/250/2023-24/1056525970(1) Dt. 26/09/2023 Respectively Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appeal Centre [‘Nfac’ Hereinafter].

…corners of ‘sufficient cause’ hence regardless of length we deem it fit to condoned the same proceed to adjudicate the issues on merits. After placing reliance on ‘Mool Chandra Vs UOI’ [2024, CA 8435- 8436/2024],‘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 condone the same & proceed to adjudicate the issues on merits, as ‘none should be deprived of an adjudication on merits unless; (a) reasons falls out ‘sufficient cause’ bowls and (b) there is lightest insignia that litigant has delibe…