SAGAR JAYWANT ELAWANDE,PUNE vs. ITO, WARD13(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.224/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Sagar Jaywant Elawande, Vs. Ito, Ward-13(1), Pune. 457, Shaniwar Peth, Pune City, Pune- 411030. Pan : Aampe1025B Appellant Respondent Assessee By : Shri Digambar Surwase Revenue By : Shri Arvind Desai Date Of Hearing : 26.03.2025 Date Of Pronouncement : 28.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.12.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Derived Income From Salary & Also Sold Immovable Property But Return Of Income Was Not Filed. On The Basis Of Above Information, The Case Was Reopened U/S 147 & Notices U/S 148A(B), 148 & 142(1) Respectively Were Issued To The Assessee. Since The Assessee Did Not Reply To Any Of The Notices

section 249 of the Act. The appellant has not complied with the above provisions of the Act and hence the appeal is not maintainable. Accordingly, the appeal is not admitted and the same is hereby dismissed in limine. In result, the present appeal is dismissed.” 3 4. It is this order against which the assessee is in appeal before this

APAASSO MALI,PUNE vs. ITO 11(1), SWARGATE

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

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

249(2) of the Income Tax Act, 1961r.w.s.5 of Limitation Act and hence the appeal sought to be instituted belatedly is hereby rejected. 8. In the result, as delay in filing of appeal is not condoned, the appeal is not admitted and is rejected accordingly.” 4. Dissatisfied, the assessee is in appeal before the Tribunal raising the following grounds

SHRI SAMPAT KACHARU DHAGE,NASHIK vs. INCOME TAX OFFICER, WARD-1(5), NASHIK, NASHIK

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

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

249(4)(b) without appreciating that the said condition was not applicable to the facts of the present case and therefore, the appeal ought to have been adjudicated on merits. 3. Without prejudice to the above grounds, it is submitted that the assessee could not comply with the notice issued the A.O. in view of the fact that the notices

MRINALINI JAYANT PURANIK,PUNE vs. ITO, WARD-2(2), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20 Mrinalini Jayant Puranik Ito, Ward 2(2), Pune Flat 14, Khagol Coop Society, Vs. S.No.38/1, Panchavati, Pashan, Pune – 411008 Pan: Almpp5163E (Appellant) (Respondent) Assessee By : Shri Suhas Kulkarni Department By : Shri A D Kulkarni Date Of Hearing : 26-11-2025 Date Of Pronouncement : 28-11-2025 O R D E R Per R.K. Panda, Vp:

TDS 2 statement the assessee has received various income to the tune of Rs.2,63,15,529/-, the Assessing Officer, after recording reasons, issued notice to reopen the assessment as per provisions of section 147 of the Act and accordingly notice u/s 148 of the Act was issued. The assessee in response to the same filed the return declaring total

BHUJBAL CONSTRUCTION COMPANY,PUNE vs. ITO WARD 2(2), PUNE, PUNE

The appeal of the assessee stand DISMISSED on above terms

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 0756/Pun/2024 निर्धारण वषा / Assessment Year : 2013-14 M/S Bhujbal Construction Company Gat No. 12/29, Someshwar Wadi, Pashan, Haveli, Baner Rd., Pune. Pan: Aaffb7317L . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer, Ward-2(2)Pune-1. . . . . . . . प्रत्यर्थी / Respondent

TDS’] from the expenditure of interest ₹20,35,033/- debited to Profit & Loss Account [in short ‘P&L’] and credited eight identified persons were disallowed u/s 40(a)(ia) of the Act and the assessment vide order dt. 22/03/2016 was accordingly framed u/s 143(3) of the Act. 3.2 Aggrieved thereby assessee filed an appeal before

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.

249 CTR 102 (Kerala) wherein the word “appears” has been understood to imply a ‘prima-facie’ satisfaction of the Assessing Officer. Therefore, it is sought to be made out that a prima-facie satisfaction of the Assessing Officer is enough to apply the provisions of section 10A(7) r.w.s. 80-IA(10) of the Act. ITA Nos.42 & 43/PUN/2021

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.

249 CTR 102 (Kerala) wherein the word “appears” has been understood to imply a ‘prima-facie’ satisfaction of the Assessing Officer. Therefore, it is sought to be made out that a prima-facie satisfaction of the Assessing Officer is enough to apply the provisions of section 10A(7) r.w.s. 80-IA(10) of the Act. ITA Nos.42 & 43/PUN/2021

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

249 CTR 102 (Kerala) wherein the word “appears” has been understood to imply a ‘prima-facie’ satisfaction of the Assessing Officer. Therefore, it is sought to be made out that a prima-facie satisfaction of the Assessing Officer is enough to apply the provisions of section 10A(7) r.w.s. 80-IA(10) of the Act. 18. It is further submitted

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX-1,, PUNE

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

249 CTR 102 (Kerala) wherein the word “appears” has been understood to imply a ‘prima-facie’ satisfaction of the Assessing Officer. Therefore, it is sought to be made out that a prima-facie satisfaction of the Assessing Officer is enough to apply the provisions of section 10A(7) r.w.s. 80-IA(10) of the Act. 18. It is further submitted

ABSTERGE ACME FILTERS I P LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, TDS (AO), GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.509/Pun/2021 िनधा"रणवष" / Assessment Year : 2015-16 Absterge Acme Filters India The Assistant Private Limited, Vs Commissioner Of Income Plot No.9, Sarang Society, Tax, Cpc, Tds, (A.O.), Garkheda Road, Garkhe Area, Ghaziabad. Aurangabad – 431005. Pan: Aabcc 6133 C Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 23/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre(Nfac), Delhi For The Assessment Year 2015-16, Dated 23.08.2021. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld Cit(A) Erred In Law & On Facts In Not Condoning The Delay In Filing Of Appeal & Dismissing The Same Without Appreciating That There Was A Sufficient Cause For Delay. 2. The Learned Cit(A) Erred In Law & On Facts In Confirming Levy Of Fees U/S 234E Rs.8524/- For Non-Filing Of Tds Statement. 3. The Learned Cit(A) Erred In Law & On Facts In Upholding Order U/S.200A Even Though The Section Did Not Provide For Levy Of Fees U/S.234E For The Relevant Assessment Year. 4. The Appellant Craves To Add, Alter, Modify Or Substitute Any

section 249(3) of the Act, accordingly, the appeal sought to be instituted belatedly is hereby rejected. Therefore, the ld.CIT(A) did not condone the delay and dismissed the appeal. 5. The only issue involved is levy of late fee u/s.234E of the Act, for delay in submitting TDS

SHREE GAJANAN MAHILA GRAMIN BIGARSHETI SAHAKARI PATSANSTHA MARYADIT,SATARA vs. INCOME TAX OFFICER 1, SATARA

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

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.3161/Pun/2025 Assessment Year : 2020-21 Shree Gajanan Mahila Vs. Income Tax Officer, Gramin Bigarsheti Sahakari Ward-1, Satara Patsanstha Maryadit, A/P. Vahagaon, Tal. Karad, Satara 415110 Maharashtra Pan : Aahas3528D Appellant Respondent

TDS, assessment proceedings u/s.147 r.w.s.144 r.w.s.144B of the Act have been carried out and income assessed at Rs.3,16,93,567/-. Assessee preferred appeal before ld.CIT(A) but the same has been dismissed in limine for non deposit of advance tax as referred in section 249

SHEI RAJIV NAGARI PATASAVNSTHA MARYA HITANI,GADHINGLAJ vs. INCOME TAX OFFICER WARD 1 KOLHAPUR , KOLHAPUR

In the result, the appeal of the assessee is dismissed

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

section 249(4) of the Act as the 3 ITA No.1727/PUN/2025, AY 2019-20 assessee has not paid the tax due on income declared in its return of income by observing as under: “5.4 on perusal of the said return it appears that the appellant as an AOP (Co-operative Society) has suo-motto disclosed total income of Rs.3

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

section 249 of the Act. Before us, the Ld. AR has\nsubmitted that the assessee is a public limited company and was non-\noperational since 2006. It underwent IBC proceedings from 31.05.2019 to\n07.12.2021. Consequently, the management of the company was handed\nover to the new management by the Resolution professional. This process\ntook some time which

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

section 249 of the Act. Before us, the Ld. AR has submitted that the assessee is a public limited company and was non- operational since 2006. It underwent IBC proceedings from 31.05.2019 to 07.12.2021. Consequently, the management of the company was handed over to the new management by the Resolution professional. This process took some time which

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

section 249 of the Act. Before us, the Ld. AR has submitted that the assessee is a public limited company and was non- operational since 2006. It underwent IBC proceedings from 31.05.2019 to 07.12.2021. Consequently, the management of the company was handed over to the new management by the Resolution professional. This process took some time which

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

section 249 of the Act. Before us, the Ld. AR has submitted that the assessee is a public limited company and was non- operational since 2006. It underwent IBC proceedings from 31.05.2019 to 07.12.2021. Consequently, the management of the company was handed over to the new management by the Resolution professional. This process took some time which

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, B.J.MARKET

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

section 249 of the Act. Before us, the Ld. AR has submitted that the assessee is a public limited company and was non- operational since 2006. It underwent IBC proceedings from 31.05.2019 to 07.12.2021. Consequently, the management of the company was handed over to the new management by the Resolution professional. This process took some time which

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1 , JALGAON

In the result, the appeals of assessee in ITA Nos

section 249 of the Act. Before us, the Ld. AR has\nsubmitted that the assessee is a public limited company and was non-\noperational since 2006. It underwent IBC proceedings from 31.05.2019 to\n07.12.2021. Consequently, the management of the company was handed\nover to the new management by the Resolution professional. This process\ntook some time which