COMMANDANT S.R.P.F. GR-VII WELFARE FUND,PUNE vs. ACIT, CPC- TDS, GHAZIABAD

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

TDS (A) Levy of late Fee u/s 234 E is not appealable as per Section 246A.Aggrieved by the said order of the CIT(A) the assessee has filed appeal before this Tribunal. 4. The ld.Commissioner of Income Tax(Appeals) has held that the order u/s 234E is not appealable. List of appealable orders are given in Section 246A

COMMANDANT S.R.P.F. GR-VII WELFARE FUND,PUNE vs. ACIT, CPC- TDS, GHAZIABAD

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

TDS (A) Levy of late Fee u/s 234 E is not appealable as per Section 246A.Aggrieved by the said order of the CIT(A) the assessee has filed appeal before this Tribunal. 4. The ld.Commissioner of Income Tax(Appeals) has held that the order u/s 234E is not appealable. List of appealable orders are given in Section 246A

VIVANTA REALTY,PUNE vs. INCOME-TAX OFFICER (TDS -3), PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

144, Pune Vishwashanti Colony, Pimple Saudagar, Haveli, Pune – 411027 PAN : AAAFY5091M 4 729/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2014-15 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road, Bhuwaneshwar Housing Gate No. 3, Abhimanshree Society, Pune – 411008 PAN : AAJFV6269P 5 730/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2015-16 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road

TUKA ANU UDYOG,,PUNE vs. INCOME-TAX OFFICER (TDS -3), PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

144, Pune Vishwashanti Colony, Pimple Saudagar, Haveli, Pune – 411027 PAN : AAAFY5091M 4 729/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2014-15 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road, Bhuwaneshwar Housing Gate No. 3, Abhimanshree Society, Pune – 411008 PAN : AAJFV6269P 5 730/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2015-16 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road

VIVANTA REALTY,PUNE vs. INCOME-TAX OFFICER (TDS -3),, PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

144, Pune Vishwashanti Colony, Pimple Saudagar, Haveli, Pune – 411027 PAN : AAAFY5091M 4 729/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2014-15 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road, Bhuwaneshwar Housing Gate No. 3, Abhimanshree Society, Pune – 411008 PAN : AAJFV6269P 5 730/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2015-16 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road

YASHADA DEVELOPERS,PUNE vs. INCOME-TAX OFFICER (TDS-3), PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

144, Pune Vishwashanti Colony, Pimple Saudagar, Haveli, Pune – 411027 PAN : AAAFY5091M 4 729/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2014-15 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road, Bhuwaneshwar Housing Gate No. 3, Abhimanshree Society, Pune – 411008 PAN : AAJFV6269P 5 730/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2015-16 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road

YASHADA DEVELOPERS,PUNE vs. INCOME-TAX OFFICER (TDS-3), , PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

144, Pune Vishwashanti Colony, Pimple Saudagar, Haveli, Pune – 411027 PAN : AAAFY5091M 4 729/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2014-15 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road, Bhuwaneshwar Housing Gate No. 3, Abhimanshree Society, Pune – 411008 PAN : AAJFV6269P 5 730/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2015-16 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road

TUKA ANU UDYOG,,PUNE vs. INCOME-TAX OFFICER (TDS -3), PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

144, Pune Vishwashanti Colony, Pimple Saudagar, Haveli, Pune – 411027 PAN : AAAFY5091M 4 729/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2014-15 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road, Bhuwaneshwar Housing Gate No. 3, Abhimanshree Society, Pune – 411008 PAN : AAJFV6269P 5 730/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2015-16 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road

TUKA ANU UDYOG,,PUNE vs. INCOME-TAX OFFICER (TDS -3), PUNE

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

144, Pune Vishwashanti Colony, Pimple Saudagar, Haveli, Pune – 411027 PAN : AAAFY5091M 4 729/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2014-15 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road, Bhuwaneshwar Housing Gate No. 3, Abhimanshree Society, Pune – 411008 PAN : AAJFV6269P 5 730/PUN/2021 Vivanta Realty, ITO (TDS)-3, 2015-16 Krishna Smruti, First Pune Floor, Plot No. 11, Pashan Road

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (ab) an order

PADMAKAR VISHWAS DATE,,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (ab) an order

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT , PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (ab) an order

APPASO SAMPATRAO MANE,PUNE vs. ITO WARD 7(1), PUNE

In the result, the appeal filed by the assessee is allowed for statistical\npurposes

section 144 of the Act based on the\ninformation available on-line on record. The Ld. AO therefore completed the\nassessment at total income of Rs.59,12,720/- by making an addition of\nRs.56,03,725/- on account of purchase of immovable property u/s 69 r.w.s.\n115BBE of the Act and Rs.3,08,995/- on account of payment of credit

CHANDRAKANT VITHTHAL BHOPI,RAIGAD vs. ITO WARD 1 , PANVEL

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 Chandrakant Viththal Bhopi Ito, Ward-1, Panvel At Chinchpada, Post Panvel, Tal. Vs. Panvel, Dist. Raigad – 410206 Pan: Bjdpb7610L (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak & Ajinkya M Vaishampayan Department By : Shri Ramnath P Murkunde Date Of Hearing : 05-05-2025 Date Of Pronouncement : 07-05-2025 O R D E R

TDS Return - Other Interest Rs 2,60,05,088/- (Section 194A) 8 Ongoing through office records, it has been found that the assessee has NOT filed return of income for the A.Y. 2016-17 and therefore, the income earned out of the transaction as tabulated above had not been disclosed by the assessee pertaining to above mentioned transaction. In view

M/S PERSISTENT SYSTEMS LIMITED,PUNE vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, PUNE

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.692/Pun/2022 िनधा"रणवष" / Assessment Year : 2018-19 M/S.Persistent Systems Assessment Unit, Income Limited, V Tax Department. “Bhageerath” 402, Senapati S Bapat Road, Pune – 411016. Pan: Aabcp 1209 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Dhanesh Bafna& Shriaditya Vaidya– Ar’S Revenue By Shri Suhas Kulkarni - Irs Addl Commissioner Of Income Tax Date Of Hearing 26/09/2023 Date Of Pronouncement 02/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Assessment Order, Dated 20.07.2022 Under Section 143(3) R.W.S. 144C(13) Read With Section 144B Of The Income Tax Act, 1961 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “Ground 1: Order Is Invalid / Non Est  On The Facts & In The Circumstances Of The Case & In Law, The Assessment Unit (‘Au’) Has Erred In Passing The Draft Assessment M/S.Persistent Systems Limited [A]

144 6,038,790 1,066,712,354 Expenses Total G & A B 2.2 Expenses – 0 0 0 0 0 0 0 0 originally absorbed Total G & A B Expenses – 1,603,349,994 8,291,756 412,252 11,388,625 90,725,266 110,817,900 4,791,224 1,487,740,871 2.2A reworked Cost

KALPANA VIJAY KADAM,PUNE vs. ITO, WARD 2(2), PUNE, PUNE

In the result, appeal of the assessee is Partly Allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.841/Pun/2025 िनधा"रण वष" / Assessment Year: 2016-17 Kalpana Vijay Kadam, V The Income Tax Officer, Fi 13, Janki Heights, S.No.250, S. Ward-2(2), Pune. Baner D P Road, Aundh, Pune – 411007. Maharashtra. Pan: Axzpk4350P Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas P. Bora – Ar Revenue By Shri Manish Mehta – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 23/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 06.02.2025 For The A.Y.2016-17. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In Law, The Learned Commissioner Of Income Tax (Appeals) [Cit(A)] Erred In Passing An Ex-Parte Order Without Affording A Reasonable Opportunity To The Appellant. The Order Was Solely Based On The Observations Of The Assessing Officer (Ao) In The

144 and 144B of the Income-tax Act, 1961 ("the Act"), is bad in law and void ab initio for the following reasons: i. The alleged escaped income is less than Rs. 50 lakhs, rendering the reassessment proceedings invalid. ii. The reopening was based on mere presumption and surmises, as it was initiated on borrowed satisfaction without independent application

OLIVE TREE TRADING PVT LTD,PUNE vs. ITO, CIRCLE 2, PUNE, PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

section 69C of the IT Act and thereby erred in disallowing depreciation amounting to Rs. 66,39,484/- 2 ITA No.899/PUN/2024, AY 2018-19 4. Without prejudice to Ground no 3, the Ld. CIT failed to appreciate the nature of expenses incurred by the assessee which is alternatively treated as revenue expenses and erred in confirming the order

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

TDS thereupon. The Revenue’s case in light of the departmental authorities stand throughout is that the same represents “Royalty” for use of copyright than purchase of copyrighted article claim on behalf of the assessee’s which attracts Section 40(a)(i) disallowance. We find that instant second issue also stands adjudicated in tribunal’s earlier order (supra) in assessee

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

TDS thereupon. The Revenue’s case in light of the departmental authorities stand throughout is that the same represents “Royalty” for use of copyright than purchase of copyrighted article claim on behalf of the assessee’s which attracts Section 40(a)(i) disallowance. We find that instant second issue also stands adjudicated in tribunal’s earlier order (supra) in assessee