“NFAC”

Junnar Taluka Audyogic Sahakari Vasahat Ltd, Junnar vs. ITO, Ward 10(5), Pune

In the result, appeal of the assessee is allowed

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.904/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Junnar Taluka Audyogic V The Income Tax Officer, Sahakari Vasahat Ltd., S Ward-10(5), Pune. A.P.Kandali Narayangaon, Nashikroad, Tal: Junnar Kandali, Pune- 410504. Pan: Aabaj1277E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 20/06/2024 Date Of Pronouncement 24/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], U/Sec.250 Of The Act Dated 13.03.2024. The Assessee Has Raised Following Grounds Of Appeal : “On Issue Of Addition Of Rs.29,96,106/- U/S 80P(2)(D) Of Income Tax Act : 1. On The Facts & In The Circumstances Of The Case & In Law The Learned Commissioner Of Appeals Erred In Sustaining Addition Of Junnar Taluka Audyogic Sahakari Vasahat Ltd., [A]

ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], u/sec.250 of the Act dated 13.03.2024. The Assessee has raised following grounds of appeal : “ON ISSUE OF ADDITION OF RS.29

Medsonway Soltutions Private Limited, Pune vs. Assistant Commissioner of Income Tax, Circlr-7, Pune

In the result, the appeal filed by the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.09/Pun/2024 "नधा"रण वष" /Assessment Year : 2018-19 Medsonway Solutions Private Limited, Vs. Acit, Circle-7, Building B, Office No.2, Pune Prakash Niwas, H.No.124, Shukrawar Peth, Pune 411 002 Maharashtra Pan : Aajcm3805F Appellant Respondent

आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 06.11.2023 for the assessment year 2018-19. 2. Briefly, the facts of the case are as under : The appellant is a company incorporated

Electronet Equipments Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax Circle 1(1), Pune

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

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.886/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Electronet Equipments Pvt. V The Dcit, Ltd., S Circle-1(1), Pune. R.H.No.10, Konark Angan, Bibewadi, Pune – 411037. Pan: Aabce2486N Appellant / Assessee Respondent / Revenue Assessee By Shri Sarvesh Khandelwal – Ar Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 20/06/2024 Date Of Pronouncement 24/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Act Dated 29.02.2024 For The A.Y.2021-22 Emanating From The Order U/Sec.143(1) Of The Act Dated 24.08.2022. The Assessee Has Raised The Following Grounds Of Appeal: “1. On Facts & Circumstances Prevailing In The Case & As Per The Provisions Of The Act It Be Held That The Appellate Order Passed By The Cit Appeals, Addl/Jcit(A), Jodhpur Is Perverse, Without Considering The Additional Ground Raised By The Assessee Company & Without Understanding The Facts Prevailing In The Case & Electronet Equipments Private Limited [A]

आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the assessee is against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], under section 250 of the Act dated 29.02.2024 for the A.Y.2021-22 emanating from the order u/sec.143(1) of the Act dated 24.08.2022. The assessee

Shri Kadu Satwaji Gaikwad, Aurangabad vs. ITO, Ward-1(4), Aurangabad

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

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.846/Pun/2024 िनधा"रण वष" / Assessment Year : 2011-12 Shri Kadu Satwaji Gaikwad, Vs. Ito, Ward-1(4), Ns 1/14, 11Th Scheme, Near Aurangabad. Foster B. Ed College, Shivaji Nagar, Aurangabad- 431001. Pan : Ailpg9644D Appellant Respondent Assessee By : None Revenue By : Shri Rajesh Gawali Date Of Hearing : 18.06.2024 Date Of Pronouncement : 24.06.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.02.2024 Passed By Ld Addl./Jcit(A), Agra For The Assessment Year 2011-12. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case, The Learned Commissioner Of Appeal Addl/Jict(A)Agra Erred In Confirming The Addition Of Rs 10,40,000/— Without Considering The Material On Record Available In The First Appeal Proceeding. The Appeal Has Been Wrongly Dismissed, Which Is Not Justifiable & Is Liable To Be Set Aside By The Kind Of Interference Of This Hon’Ble Appellate Authority.

unwarranted illegal & bad in law. It was further submitted by LD AR of the assessee that prior to the appeal was transferred to the NFAC & thereafter to ld. Addl./JCIT(A) Agra, notices were issued by ld. CIT(A), Aurangabad and the assessee, in compliance of the said notices ... mean time the Faceless Appeal Scheme was introduced by the CBDT and the appeal was transferred from ld. CIT(A), Aurangabad to NFAC & thereafter to ld. Addl./JCIT(A), Agra. It was further submitted by the counsel of the assessee that it is apparent from the order of ld. Addl

Sudhir Yashwant Kadam, Ratnagiri vs. The Income Tax Officer, Ward-1, Ratnagiri

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.767/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Sudhir Yashwant Kadam, V The Income Tax Officer, H.No.127, Bahutule Wadi, S Ward-1, Ratnagiri. Mavlange, Ratnagiri, Maharashtra – 415616. Pan: Abfpk2131A Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 19/06/2024 Date Of Pronouncement 24/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi U/Sec.250 Of The Act Dated 16.02.2024. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law The Cit(A), Nfac Erred In Confirming The Addition Made By The Ito Of Rs.13,47,713/- Representing The Total Of Cash Deposits In The Bank Account, Ignoring Submission Of The Appellant That: A. The Source Of The Cash Deposit Being Out Of His Business Turnover No Addition Is Sudhir Yashwant Kadam [A]

ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], Delhi u/sec.250 of the Act dated 16.02.2024. The Assessee has raised following grounds of appeal : “1. On the facts and circumstances of the case ... NFAC erred in confirming the addition made by the ITO of Rs.13,47,713/- representing the total of cash deposits in the Bank Account, ignoring submission of the appellant that: a. The source of the cash deposit being out of his business turnover no addition is Sudhir Yashwant Kadam

Smt Nayana D Nimkar, Pune vs. DCIT, Circle-13, Pune

In the result, the appeal filed by the assessee stands partly allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.706/Pun/2024 "नधा"रण वष" /Assessment Year : 2017-18 Nayana Diwakar Nimkar, Vs. Dcit, Circle-13, 1025-A, Gokhale Road, Pune Shivaji Nagar, Pune 411 016 Maharashtra Pan : Abmpn7535L Appellant Respondent

आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 09.02.2024 for the assessment year 2017-18. 2. Briefly, the facts of the case are as under : The appellant is an individual deriving

Sujata Suresh Nikam, Kalamboli Panvel vs. Income Tax Officer Ward -5 Panvel, Panvel

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.474/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14 Sujata Suresh Nikam, V The Income Tax Officer, Kl 4/10/3, Sector 4E, S Ward-5, Panvel. Kalamboli, Maharashtra – 410218. Pan: Abspn5521A Appellant / Assessee Respondent / Revenue Assessee By Shri Rajendra Kadrekar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/06/2024 Date Of Pronouncement 24/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 27.06.2023. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law, The Commissioner Of Income Tax(Appeals) – Nfac Has Erred In Confirming Order Imposing Penalty U/S 271B Of The Act Passed By The Income Tax Officer, Ward-5, Panvel. 2. On The Facts & Circumstances Of The Case & In Law, The Ld.Commissioner Of Income Tax(Appeals) Has Failed To Consider The Sujata Suresh Nikam [A]

24/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee against the order of Ld.Commissioner of Income Tax(Appeals)[NFAC], passed under section 250 of the Income Tax Act, 1961 dated 27.06.2023. The Assessee has raised the following grounds of appeal : “1. On the facts ... circumstances of the case and in law, the Commissioner of Income Tax(Appeals) – NFAC has erred in confirming Order imposing Penalty u/s 271B of the Act passed by the Income Tax Officer, Ward-5, Panvel. 2. On the facts and circumstances of the case and in law, the Ld.Commissioner

Shaikh Ayub Shaikh Mahebub Qureshi, Parbhani vs. Income Tax Officer, Ward, Parbhani

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.396/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Shaikh Ayub Shaikh Mahebub V The Income Tax Officer, Qureshi, S Ward, Parbhani. Khureshi Traders, Khureshi Mohala, Purna, Parbhani, Maharashtra – 431511. Pan: Bkjpk1916R Appellant / Assessee Respondent / Revenue Assessee By Mrs. M.N.Kulkarani – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 18/06/2024 Date Of Pronouncement 24/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 04.01.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1. Cit(A) Has Erred In Dismissing Appellant’S Appeal Alleging ‘Unexplained Cash Deposit In The Bank Account' In Para 5.2. Appellant Prays For Allowing Assessee'S Appeal Cancelling Addition Made By Assessing Officer As Issue Before Cit[A] Is Income Assessed Estimating Profit. Shaik Ayub Shaikh Mahebub Qureshi [A]

24/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee against the order of Ld.Commissioner of Income Tax(Appeals)[NFAC], passed under section 250 of the Income Tax Act, 1961 dated 04.01.2024. The Assessee has raised the following grounds of appeal ... assessee. Submission of ld.Departmental Representative(ld.DR) : 3. The ld.DR for the Revenue relied on the order of Assessing Officer(AO) and ld.CIT(A)[NFAC]. Findings & Analysis : 4. We have heard both the parties and perused the records. It is observed from the order of the ld.CIT(A)[NFAC] that

Income-Tax Officer, Ward-4, Panvel vs. Shri. Prakash Devidas Patil, Pen

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.154/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Ito, Ward-4, Panvel. Vs. Shri Prakash Devidas Patil, At Vadav Tal Pen Dist. Raigad, Pen- 402107. Pan : Asnpp9067B Appellant Respondent Revenue By : Shri Sourabh Nayak Assessee By None : Date Of Hearing 11.06.2024 : Date Of Pronouncement : 24.06.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 20.11.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Revenue Has Raised The Following Grounds Of Appeal :- “I. On The Facts & In Circumstances Of The Case, The Cit(A) Erred In Allowing The Appeal Of The Assessee Merely On The Basis Of Written Submission Without Any Documentary Evidence.

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY