RAMA DAMU BHAGAT,PANVEL vs. ITO WARD-1, PANVEL
In the result, appeal of the Assessee is allowed for statistical purpose
ITA 2109/PUN/2025[2013-14]Status: DisposedITAT Pune31 Oct 2025AY 2013-14
Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2109/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Rama Damu Bhagat, V The Income Tax Officer, Room No.4, Yashoganga S Ward-1, Panvel. Chg, Tilak Road, Panvel – 410206. Maharashtra. Pan: Bicpb8875P Appellant/ Assessee Respondent / Revenue Assessee By Ca Ajinkya Vaishampayan(Virtual Hearing) Revenue By Shri Sandeep Sathe – Jcit(Dr) Date Of Hearing 08/10/2025 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.2013-14 Dated 25.09.2023 Emanating From The Assessment Order Under Section 144 R.W.S 147 Of The Income Tax Act, 1961 Dated 14.11.2019. The Grounds Of Appeal Raised By The Assessee Are As Under :
Section 144Section 148Section 207(2)Section 207(2)(b)Section 249(4)(b)Section 250Section 48
Thus, as per Section 207(2)(b) of the Act, for the Individual who is above the age of 60 years provisions of Section 207(1) are not applicable. In this case, Assessee is born in 1941. Therefore, at
ITA No.2109/PUN/2025 [A]
that point of time, Assessee was Senior Citizen
