AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

Appeal are allowed:

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

condone the delay of 57 days in filing the appeal and proceed to adjudicate the grounds raised in the appeal on merits. Since all the grounds raised pertain to common issue of levy of late fee under Section 234E of the Act the same are taken up together hereinafter. 6. The Appellant has challenged the levy of fee under Section

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX(APPEALS), DELHI

Appeal are allowed:

Bench: the Tribunal. 4. We would first take up ITA No. 1173/Mum/2024 [Financial Year 2012-13: Quarter 2/Form 27EQ] as the lead matter which has been preferred by the Assessee challenging the order, dated 2

condone the delay of 57 days in filing the appeal and proceed to adjudicate the grounds raised in the appeal on merits. Since all the grounds raised pertain to common issue of levy of late fee under Section 234E of the Act the same are taken up together hereinafter. 6. The Appellant has challenged the levy of fee under Section

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

Appeal are allowed:

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

condone the delay of 57 days in filing the appeal and proceed to adjudicate the grounds raised in the appeal on merits. Since all the grounds raised pertain to common issue of levy of late fee under Section 234E of the Act the same are taken up together hereinafter. 6. The Appellant has challenged the levy of fee under Section

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

Appeal are allowed:

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

condone the delay of 57 days in filing the appeal and proceed to adjudicate the grounds raised in the appeal on merits. Since all the grounds raised pertain to common issue of levy of late fee under Section 234E of the Act the same are taken up together hereinafter. 6. The Appellant has challenged the levy of fee under Section

BALAJI GRAPHICS ART PRIVATE LIMITED ,MUMBAI vs. ACIT (TDS) CPC GHAZIABAD, GHAZIABAD

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

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

E R PER : BEENA PILLAI (JM) Present appeal filed by the assessee arises out of order dated 28/06/2019 passed by the Ld.CIT(A)-59, Mumbai for Assessment Year 2013-14 on following grounds of appeal:- “1. Under the facts and circumstances of the case and in law, the automated system has grossly erred in sending the intimations under Section 200A

SANDHYA SITAL SANGTANI,NAVI MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI

Bench: Br Baskaran & Shri Raj Kumar Chauhansandhya Sital Sangtani Vs. National Faceless Appeal Centre (Nfac) 302, Anand Nagar Sec 17, Ito 28(3)(1), Vashi, Vashi Rly Stn, Navi Mumbai-400703. Navi Mumbai. Pan/Gir No. Aadpk5756E (Applicant) (Respondent) Assessee By Shri Vimal Punmiya Revenue By Shri Krishna Kumar-Cit, Sr. Dr Date Of Hearing 17.01.2025 Date Of Pronouncement 21.02.2025 आदेश / Order Per Raj Kumar Chauhan, Jm: This Appeal Has Been Directed Against The Order Dated 30.04.2024 By Nfac Delhi Mumbai [In Short “Cit(A)”] Passed U/S 250 Of The Income Tax Act [In Short “The Act”], Vide This Impugned Order By Learned Cit(A) For A.Y. 2018- 19, Wherein The Appeal Of The Assessee Was Dismissed On 2 Sandhya Sital Sangtani

e-mail upon the assessee but the assessee did not comply and has not made any submission or document before the Ld.AO. The Ld.AO has accordingly completed the best judgment assessment u/s. 144(1) of the Act and has added the total income of Rs. 1,35,00,000/- and brought the same to the tax along with penalty notice

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD 1, PALGHAR , THANE

In the result, all four appeals of the assessee stand allowed

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

272A(1)(d) of the Income Tax Act, 1961 (herein referred to as the “Act”) amounting to Rs. 30,000/- for failing to comply the notice issued under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142 of the Act without

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD-1 PALGHAR , MUMBAI

In the result, all four appeals of the assessee stand allowed

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

272A(1)(d) of the Income Tax Act, 1961 (herein referred to as the “Act”) amounting to Rs. 30,000/- for failing to comply the notice issued under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142 of the Act without

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD -1 PALGHAR , THANE

In the result, all four appeals of the assessee stand allowed

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

272A(1)(d) of the Income Tax Act, 1961 (herein referred to as the “Act”) amounting to Rs. 30,000/- for failing to comply the notice issued under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142 of the Act without

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN,MUMBAI vs. ITO WARD 1 PALGHAR, THANE

In the result, all four appeals of the assessee stand allowed

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

272A(1)(d) of the Income Tax Act, 1961 (herein referred to as the “Act”) amounting to Rs. 30,000/- for failing to comply the notice issued under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142 of the Act without

RAJESH BABULAL SHAH ,MUMBAI vs. DCIT, CIRCLE 20(1), MUMBAI

In the result, all the three appeals bearing ITA Nos 2385 to 2387/Mum/2025 are allowed for statistical purpose

Bench: The Ld.Cit(A) Are Appearing As Follows:- Sr.No.

e-Assessment Scheme, 2019 for the reasons of unsecured loan and the export and import data. During the proceedings, the Ld.AO found that the assessee had received unsecured loan amount to Rs.1,26,61,834/-. The assessee was asked to explain section 142(1) of the Act. Finally, the order was passed exparte and the entire unsecured loan amount

RAJESH BABULAL SHAH ,MUMBAI vs. DCIT CIRCLE 20(1), MUMBAI

In the result, all the three appeals bearing ITA Nos 2385 to 2387/Mum/2025 are allowed for statistical purpose

Bench: The Ld.Cit(A) Are Appearing As Follows:- Sr.No.

e-Assessment Scheme, 2019 for the reasons of unsecured loan and the export and import data. During the proceedings, the Ld.AO found that the assessee had received unsecured loan amount to Rs.1,26,61,834/-. The assessee was asked to explain section 142(1) of the Act. Finally, the order was passed exparte and the entire unsecured loan amount

DILIPKUMAR PHOOLCHAND JAIN,MUMBAI vs. DCIT, CIRCLE 20(1), MUMBAI

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

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2020-21 Dilipkumar Phoolchand Jain, Dcit, Circle-20(1), A/1901-1902, Piramal Chambers, Vardhman Heights, Vs. Dr.Ss Rao Marg, Tb Kadam Marg, Parel, Byculla (East), Mumbai-400012. Mumbai-400027. Pan : Aarpj1996K (Appellant) (Respondent) For Assessee : Mr. Dipesh Ruparelia (Virtually Present) For Revenue : Shri Annavaram Kosuri, Sr.Dr Date Of Hearing : 22-09-2025 Date Of Pronouncement : 24-09-2025 O R D E R Per Vikram Singh Yadav, A.M :

E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 18-03-2025, pertaining to Assessment Year (AY) 2020-21, wherein the assessee has taken the following grounds of appeal: “Grounds on rejection of application

MOBIL TRUST SERIES 06,MUMBAI vs. INCOME TAX OFFICER - (1)(1), THANE, THANE

Accordingly, Ground No.1 raised by the Assessee is allowed and all the other Grounds raised by the Assessee are dismissed as having been rendered infructuous

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

E R [Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Assessee is directed against the Order, dated 11/03/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had dismissed the appeal against the Penalty Order, dated 27/06/2024, passed under Section 272A

SUSHIL RAJBANSHI GUPTA,BHANDUP WEST MUMBAI vs. WARD 41(4)(4), KAUTILYA BHAVAN BKC MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Assessee is directed against the order, dated 21/08/2024, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had dismissed

VIMAL PUKHRAJ JAIN ,MUMBAI vs. INCOME TAX OFFICER 42(1)(5), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrivimal Pukhraj Jain Income Tax Officer Ward 806, Dheeraj Enclave, Borivali East, Vs. 42(1)(5) Opp. Bhor Industries, Mumbai Kautilya Bhavan, Bkc, 400066 Mumbai 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaipj6511H (Appellant) (Respondent) निर्ााररती की ओर से / Assessee By: Shri. Pankaj Jain/ Ms. Karuna Kurle Shirdhankar /Revenue By: Ms. Kavita P. Kaushik Sr. Dr Date Of Hearing 18.08.2025 Date Of Pronouncement 25.09.2025 आदेश/O R D E R Per Renu Jauhri [A.M]: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As "Cit(A)"] Dated 14.02.2023 Passed U/S. 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "Act"] For Assessment Year [A.Y.] 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: “On The Facts & In The Circumstances Of The Case & In Law The Ld. Commissioner Of Income Tax (Appeals) –Nfac Has Confirmed The Penalty Of Rs. 50,000/- Levied By The Assessing Officer By Invoking Provisions Of Section 272A(1)(D) Of The Income Tax Act, 1961 For Non-Compliance Of The Notices.” 3. At The Outset, It Is Notice That There Is A Delay In Filling Appeal Of 807 Days. The Assessee Has Filed An Affidavit Explaining The Reasons For The P A G E | 2

section 272A(1)(d) of the income Tax Act, 1961 for non-compliance of the notices.” 3. At the outset, it is notice that there is a delay in filling appeal of 807 days. The assessee has filed an affidavit explaining the reasons for the P a g e | 2 ITA No. 4305/Mum/2025 Ay 2018-19 Vimal Pukhraj Jain inordinate

SMT REVATI NARAYAN JANGAM,MUMBAI vs. ITO-42(1)(4), MUMBAI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

E R Per Saktijit Dey, Vice President: Captioned appeals by the same assessee arise out of separate orders passed by National Faceless Appeal Centre (NFAC), Delhi pertaining to Assessment Years (A.Y) 2016-17 and 2019-20. Smt. Revati Narayn Jangam 2. ITA No. 8107/Mum/2025 arises out of quantum proceeding relating to AY 2016-17. Whereas ITA No. 8102/Mum/2025

MR. REVATI NARAYAN JANGAM,MUMBAI vs. ITO-42(1)(4), MUMBAI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

E R Per Saktijit Dey, Vice President: Captioned appeals by the same assessee arise out of separate orders passed by National Faceless Appeal Centre (NFAC), Delhi pertaining to Assessment Years (A.Y) 2016-17 and 2019-20. Smt. Revati Narayn Jangam 2. ITA No. 8107/Mum/2025 arises out of quantum proceeding relating to AY 2016-17. Whereas ITA No. 8102/Mum/2025

SMT REVATI NARAYN JANGAM,MUMBAI vs. ITO42(1)(4), MUMBAI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

E R Per Saktijit Dey, Vice President: Captioned appeals by the same assessee arise out of separate orders passed by National Faceless Appeal Centre (NFAC), Delhi pertaining to Assessment Years (A.Y) 2016-17 and 2019-20. Smt. Revati Narayn Jangam 2. ITA No. 8107/Mum/2025 arises out of quantum proceeding relating to AY 2016-17. Whereas ITA No. 8102/Mum/2025