MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

TDS returns, hence late filing fees were levied under section 234E of the Act while sending intimation under section 200A of the Act. 3. Since there was a delay of 1572 days in filing of the appeal before the Ld. CIT(A) / NFAC, the Ld. CIT(A) / NFAC dismissed the appeal on account of delay by observing as under

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE JUNIOR COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

TDS returns, hence late filing fees were levied under section 234E of the Act while sending intimation under section 200A of the Act. 3. Since there was a delay of 1572 days in filing of the appeal before the Ld. CIT(A) / NFAC, the Ld. CIT(A) / NFAC dismissed the appeal on account of delay by observing as under

DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1), PUNE, PUNE vs. ENTERPRISEDB SOFTWARE INDIA PRIVATE LIMITED, PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 989/Pun/2023 & Co No. 008/Pun/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Dy. Commissioner Of Income Tax, Central Circle-1(1), Pune . . . . . . . अपीलार्थी / Appellant

250 by the National Faceless Appeal Centre, Delhi [in short ‘NFAC/CIT(A)’] anent to assessment year 2017-18 [in short ‘AY’] which in turn arisen out of order of assessment dt. 29/09/2019 passed u/s 143(3) of the Act by learned Asstt. Commissioner of Income Tax, Circle-1(2), Pune [in short ‘AO’]. The assessee also preferred a cross objection

DEMAG CRANES AND COMPONENTS GMBH,PUNE vs. ACIT(IT)CIRCLE 1, PUNE, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 1115/Pun/2023 निर्धारण वषा / Assessment Year : 2011-12

250 of Income Tax Act, 1961 [in short ‘the Act’] by Commissioner of Income Tax- Appeals-13, Pune [in short ‘CIT(A)’]. ITAT-Pune Page 1 of 4 Demag Cranes And Components GMBH 2. Briefly stated facts of the case are that; 2.1 The appellant company is incorporated in Germany and is engaged in manufacturing of Industrial cranes and crane

ELECTRONICA FINANCE LIMITED,PUNE vs. D.C.I.T, CIRCLE-1(1), PUNE, 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.2629/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Electronica Finance Limited, V The Dcit, “Audumber”, 101/1, S Circle-1(1), Pune. Erandwane, Dr.Ketkar Road, Pune – 411004. Pan: Aaace4577B Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 22/04/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 19.12.2023 For Assessment Year 2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

section 250 of the Income Tax Act, 1961; dated 19.12.2023 for Assessment Year 2018-19. The assessee has raised the following grounds of appeal : ITA No.2629/PUN/2024 [A] “1. The learned CIT(A), NFAC erred in law and on facts in confirming the total income at Rs.34,61,09,145 instead of returned income of Rs.31

PUDHARI PUBLICATIONS PRIVATE LIMITED,KOLHAPUR vs. INCOME TAX OFFICER, ,TDS, KOLHAPUR, KOLHAPUR

In the result, both appeals of the assessee in ITA

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 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 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

TDS on Salary itself is not tenable in law. Further it is requested that: - 1. The assessee craves leave to amend, alter or delete any of the above grounds of appeal. 2. It is prayed that the above claims and allowances be allowed.” Submission of ld.Authorised Representative(ld.AR) : 2. The ld.Authorised Representative(ld.AR) for the Assessee submitted that assessee

PUDHARI PUBLICATIONS PRIVATE LTD,KOLHAPUR vs. INCOME TAX OFFICER, TDS, KOLHAPUR, KOLHAPUR

In the result, both appeals of the assessee in ITA

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 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 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

TDS on Salary itself is not tenable in law. Further it is requested that: - 1. The assessee craves leave to amend, alter or delete any of the above grounds of appeal. 2. It is prayed that the above claims and allowances be allowed.” Submission of ld.Authorised Representative(ld.AR) : 2. The ld.Authorised Representative(ld.AR) for the Assessee submitted that assessee

PUDHARI PUBLICATIONS PRIVATE LIMITED,KOLHAPUR vs. INCOME TAX OFFICER, TDS, KOLHAPUR, KOLHAPUR

In the result, both appeals of the assessee in ITA

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 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 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

TDS on Salary itself is not tenable in law. Further it is requested that: - 1. The assessee craves leave to amend, alter or delete any of the above grounds of appeal. 2. It is prayed that the above claims and allowances be allowed.” Submission of ld.Authorised Representative(ld.AR) : 2. The ld.Authorised Representative(ld.AR) for the Assessee submitted that assessee

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER,CIRCLE-1, KOLHAPUR

In the result, appeal of the Assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

250 of the Income Tax Act, 1961 for A.Y.2014-15- Q3, Q2 & Q4 respectively, all dated 28.07.2025. For the sake of convenience, these three appeals were heard together and are being disposed of by this common order. We treat appeal for A.Y.2014- ITA Nos.2285, 2286 & 2287/PUN/2025 [A] 15-Q4 as lead appeal. The Assessee has raised the following grounds of appeal

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER, CIRCLE -1, KOLHAPUR

In the result, appeal of the Assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

250 of the Income Tax Act, 1961 for A.Y.2014-15- Q3, Q2 & Q4 respectively, all dated 28.07.2025. For the sake of convenience, these three appeals were heard together and are being disposed of by this common order. We treat appeal for A.Y.2014- ITA Nos.2285, 2286 & 2287/PUN/2025 [A] 15-Q4 as lead appeal. The Assessee has raised the following grounds of appeal

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER, CIRCLE-1, KOLHAUR

In the result, appeal of the Assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

250 of the Income Tax Act, 1961 for A.Y.2014-15- Q3, Q2 & Q4 respectively, all dated 28.07.2025. For the sake of convenience, these three appeals were heard together and are being disposed of by this common order. We treat appeal for A.Y.2014- ITA Nos.2285, 2286 & 2287/PUN/2025 [A] 15-Q4 as lead appeal. The Assessee has raised the following grounds of appeal

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

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

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

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

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

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

AJINATH SANTRAM KHARAT,PUNE vs. INCOME TAX OFFICER, WARD-2(3), NASHIK, NASHIK

In the result, appeal of the Assessee is allowed for\nstatistical purpose

250 of Income Tax Act, 1961\nInstituted on 28/01/2020 from the order of WARD 2(3), NASHIK dated 27/12/2019\nAppeal No\nStatus/Deductor Category\nResidential Status\nNature of Business\nCIT (A), Nashik- 2/10596/2019-20\nIndividual\nResident\nOthers.\nSection under which the order\n143(3)r.w.s147\nappealed against was passed\nDate of Order under which the\norder appealed against was\npassed\n27/12/2019\nIncome/Loss

SALASAR WAREHOUSING PRIVATE LIMITED,PUNE vs. INOCME TAX OFFICER, WARD-6(1), PUNE, PUNE

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

Bench: Shri Partha Sarathi Chaudhuryand Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.59/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Salasar Warehousing Private The Income Tax Officer, Limited, V Ward-6(1), Pune. F-2,Warehouse, Sr.No.20/2A, S Near Mundhwa Bridge, Kharadi, Pune – 411014. Pan: Aamcs4834C Appellant/ Assessee Respondent /Revenue Assessee By Shri Sarvesh Kandelwal – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 27/09/2023 Date Of Pronouncement 30/11/2023

250 of the Income Tax Act, 1961 for A.Y. 2011-12 on 17/11/2022 emanating from order passed by ld.DCIT(CPC), Bangalore under section 143(1) of the Act. The assessee has raised following grounds of appeal: Salasar Warehousing Private Limited [A] “1. On facts and circumstances prevailing in the case and as per provisions and scheme

JOHN DEERE INDIA PVT. LTD,PUNE vs. CIT(A) , DEHI

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2477/Pun/2024 िनधा"रण वष" / Assessment Year: 2014-15 John Deere India Pvt. Ltd., V The Commissioner Of Tower 14, Cyber City, S Income Tax(Appeals), Magarpatta City, Hadapsar, Nfac, Delhi. Pune – 411013. Pan: Aaacj4233B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 22/01/2025 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By 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.2014-15; Dated 27.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Using Same Statement Of Facts & Findings For Assessment Years 2011-12 & 2014-15 Whereas The Statement Of Facts & Findings Are Not Relevant At All For Assessment Year 2014-15. Ita No.2477/Pun/2024 [A]

section 250 of the Income Tax Act, 1961 for A.Y.2014-15; dated 27.09.2024. The Assessee has raised the following grounds of appeal : “1] The learned CIT(A) erred in using same statement of facts and findings for Assessment Years 2011-12 and 2014-15 whereas the statement of facts and findings are not relevant at all for Assessment Year

SHRIMADURJIT SEVA KENDRA,PUNE vs. THE ITO, WARD 8(3), PUNE, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2276/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Shrimadurjit Seva Kendra, V The Income Tax Officer, S.No.117/1, Chowisawdi, S. Ward-8(3), Pune. Haveli, Pune – 412105. Pan: Absfs4340L Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 19/11/2025 Date Of Pronouncement 28/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Additional/Joint Commisioner Of Income Tax(Appeal), Panaji Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 Dated 31.07.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Addl./Jt.Cit(A), Panaji Erred In Law & On Facts In Dismissing Appellant'S Appeal Without Granting Sufficient Opportunity Of Being Heard. Appellant Assures To Make All The Compliances Before The

section 250 of the Income Tax Act, 1961 for the A.Y.2013-14 dated 31.07.2025. The Assessee has raised the following grounds of appeal : “1. The learned Addl./Jt.CIT(A), Panaji erred in law and on facts in dismissing appellant's appeal without granting sufficient opportunity of being heard. Appellant assures to make all the compliances before the ITA No.2276/PUN/2025 [A] learned