K D CHOUDHARI,PUNE vs. DCIT CIRCLE 5, PUNE, PUNE
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 328/PUN/2025[2022-23]Status: DisposedITAT Pune08 Sept 2025AY 2022-23
Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.328/Pun/2025 िनधा"रण वष" / Assessment Year : 2022-23 K. D. Choudhari, Vs. Dcit, Circle-5, Pune. Office No.36, 37, 38, Krushi Udog Bhavan, Gultekdi, Shri Chhatrapati Shivaji Market Yard, Pune- 411037. Pan : Aanfk0084B Appellant Respondent Assessee By : Shri Pramod Shingte Revenue By : Shri Amol Khairnar Date Of Hearing : 05.08.2025 Date Of Pronouncement : 08.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.12.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2022-23. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & The Circumstances Of The Case & In Law, Lower Authorities Erred In Passing An Order U/S 250 Dated 19/12/2024, By Observing That Appellant Has Not Responded To Notices Issued In Appellate Proceedings, Thereby Completely Ignoring The Detailed Submissions Made In Response To Last Three Notices, That To On Or Before Due Date Mentioned, Such Casual Approach In The Appellate Proceeding Is Unacceptable Because, Ld. Cit(A) Ought
For Appellant: Shri Pramod ShingteFor Respondent: Shri Amol Khairnar
Section 143(3)Section 250Section 40Section 68
285 under section 68 cash credit being entire unsecured loan accepted during the year by disregarding explanation and information submitted by the appellant the action of Learned Assessing Officer is illegal and arbitrary the entire addition deserves to be deleted
3. On the facts and in the circumstances of the case and in law learned Assessing Officer erred in making
