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

M/S KOLTE PATIL DEVELOPERS LTD,PUNE vs. DCIT,CIRCLE-7, PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2014-15

70,250/-. The first issue raised by the assessee is accordingly allowed. 15. So far as the second issue is concerned, the same relates to the order of the CIT(A) / NFAC in sustaining the addition of Rs.9,27,000/- made by the Assessing Officer by invoking the provisions of section 40(a)(ia) of the Act (grounds of appeal

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

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

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

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

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

70 (SC), the Ld. Counsel for the assessee drew the attention of the Bench to para 73 of the order, according to which as per the provisions of section 151(ii) of the new regime where more 5 than three years have elapsed from the end of the relevant assessment year, the specified authority for giving approval is Principal Chief

NORTH AMERICAN COAL CORPORATION INDIA P LTD ,PUNE vs. ASST COMMISSIONER OF INCOME TAX , CIRCLE 2 , PUNE

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

section 244A of the Act on the income tax refund arising due to TDS credit of INR 70,53,096.- 2.2 On the facts

SACHIN RAMDAS MOHITE,,SATARA vs. PR. COMMISSIONER OF INCOME-TAX-3,, PUNE

Appeal is allowed in above terms

Bench: Shri S.S. Godara, Jm & Shri G.D. Padmahshali, Am

TDS applicability). The Assessing Officer accepted whatever assessee stated without enquiring into glaring contradictory facts which require detailed enquiry and application of mind in correct manner having regard to statutory provisions invogue. All these facts, as a whole, clearly establish that neither there was any examination of any books of accounts nor any enquiry on essential and vital points

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]

70,798/- is disallowed u/s.14A of the Act and added back to the total income of the assessee.” 17.1 Thus, it can be seen that the AO has not specified the sub- rule of Rule 8D under which the disallowance has been made. 17.2 The ld.AR relied on the order of ITAT Pune in assessee’s own case

VILAS KISAN PATIL,URAN vs. ASSESSING OFFICER, ASSESSMENT UNIT, ITD, PANVEL

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2178/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Vilas Kisan Patin, V The Assessing Officer, House No.82, Panje, S Assessment Unit, Itd, Uran,Tal.Panvel, Panvel. Dist-Raigad, Maharashtra – 400702. Pan: Ayipp1671N Appellant/ Assessee Respondent /Revenue Assessee By Shri Subodh Ratnaparkhi – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 24/12/2024 Date Of Pronouncement 24/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] U/Sec.250 Of The Income Tax Act, 1961; Dated 29.08.2024 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Hon. Cit(A) Erred In Upholding Addition Of Rs.1,92,72,028/- Made By Ld. Ao By Relying Upon The Provisions Of Section 56(2)(Viii) R.W.S 57(Iv) R.W.S. 145A(B) Of The I.T.Act, 1961, Not Appreciating That The Said Amount Was Interest Granted U/S 28 Of The Land Acquisition Act, 1894 & Thus Bore The Character Of Enhanced Compensation On Acquisition Of Agricultural Land Situated At Village Panje, Tal.Uran, Dist. Raigd, Maharashtra & Was Therefore Exempt From Tax & The Addition Is Required To Be Deleted. 2. The Appellant Craves Leave To Add, Later, Amend And/Or Vary The Grounds Of The Appeal At Any Time Before The Decision Of The Appeal.” Submission Of Ld.Ar : 2. Ld.Ar For The Assessee Filed A Paper Book Containing 54 Pages. Ld.Ar Filed A Written Submission. Ld.Ar Submitted That Assessee Had Received Rs.3,85,44,057/- As Interest Under Section 28 Of The Land Acquisition Act. Ld.Ar Submitted That Said Interest Is Not Taxable As Held By The Hon’Ble Bombay High Court. Ld.Ar Filed Copy Of The Judgment. Ld.Ar Also Relied On The Following

section 28 of the Land Acquisition Act. Ld.AR submitted that said interest is not taxable as held by the Hon’ble Bombay High Court. Ld.AR filed copy of the Judgment. Ld.AR also relied on the following ITAT Pune Bench decisions as under :  CIT-vs-Ghanshyam (HUF), 315 ITR 1 (SC)[2009]  Movaliya Bhikhubhai Balabhai-vs-ITO-TDS, 70

SHIVDAS VENKAT GOMARE HUF,LATUR vs. ITO WARD 1, LATUR, LATUR

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.760/Pun/2025 Assessment Year : 2017-18

TDS was carried forward. 6. The Applicant's case was selected through the multi-layer NMS Priority-1 for verification, and notices under Section 148 of the Income Tax Act were issued on 31.03.2021 and 01.03.2022. However, the Applicant never physically received these notices. The Applicant was 3 Shivdas Venkat Gomare HUF unacquainted with the technology and therefore, was unaware

PIAGGIO VEHICLES PVT LTD ,PUNE vs. ACIT, CIRCLE 4, PUNE, PUNE

In the result, the appeal of the assessee is dismissed

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

70 of the order of Hon'ble SB). Appellant's rebuttals The Appellant's rebuttals to observation no. 1 are as follows: a. As per Section 3 read with Section 4 of the Act, tax under the Act can be only levied on 'income'. While Section 115-0 of the Act is a notwithstanding section, it cannot create a charge

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. FORCE MOTORS LTD.,, PUNE

In the result, appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपीऱ सं. / Ita No. 1192/Pun/2017 नििाारण वषा / Assessment Year : 2004-05

70,470/-. The assessment was completed determining the income at Rs.70,35,87,168/- and brought forward losses of Rs.20,76,92,188/- have been set off against this income resulting taxable income of Rs.49,58,94,980/-. That on completion of assessment, various additions/disallowances has been made which are on record. The additions thereafter deleted

BHANDARI ASSOCIATES,PUNE vs. PR. COMMISSIONER OF INCOME TAX 2, PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

TDS other than salary is Rs.57,70,151/- whereas as per Form 26Q you have deposited Rs.57,59,489/- Please clarify. 7. As per form 3CD, Col.17, Sale of TDR is less than value adopted by State Govt. authority referred to in Section

E-GAIN COMMUNICATIONS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

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

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2675/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14 E-Gain Communications Pvt. Vs. Dcit, Circle-1(2), Pune. Ltd., Office No.702, 7Th Floor, B-1, The Cerebrum It Park, Vadgaon Sheri, Kalyani Nagar, Pune- 411014. Pan : Aaacn9946R Appellant Respondent Assessee By : Shri Madhur Agarwal Revenue By Shri Arvind Desai : Date Of Hearing : 06.06.2022 Date Of Pronouncement : 17.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 13, Pune. [‘The Cit(A)’] Dated 11.08.2017 For The Assessment Year 2013-14. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Wholly Owned Subsidiary Of Egain Communication

70,849 21. The cost of the software purchase was capitalized in the books of account forming part of the depreciable assets, claimed the depreciation thereon. However, the Assessing Officer was of the opinion that the tax should have been deducted on this payment, for non-deduction of tax at source, invoking the provisions of section 40(a)(ia) disallowed

CPI GERA REALTY INDIA PVT. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3), PUNE

The appeals of the assessee are DISMISSED

Bench: Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.64 & 65/Pun/2023 ननधधारण वषा / Assessment Year : 2013-14 & 2015-16 Gera Reality India Pvt. Ltd., 200, Gera Plaza, Boat Club Road, Pune – 411 001 Pan : Aaccg6818R . . . . . . . अपऩलधथी / Appellant बनधम / V/S. Asstt. Commissioner Of Income Tax, Central Circle -1(3), Pune . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri S. K. Tyagi & Ramesh Soniminde Revenue By : Shri Keyur Patel सपनवधई की तधरऩख / Date Of Conclusive Hearing : 28/03/2023 घोषणध की तधरऩख / Date Of Pronouncement : 28/03/2023 आदेश / Order Per G. D. Padmahshali, Am; By The Present Twin Appeals, The Assessee Challenges The Orders Of Commissioner Of Income Tax (Appeals)- 11, Pune [For Short “Cit(A)”] Dt. 23/12/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”].

70,19,496, in the assessment order under section 143(3), r.w.s,153A of the Income-Tax Act, 1961 (the Act), wherein the AO has made the aforesaid disallowance out of advertisement and sales promotion expenses. II. The ld CIT(A) grossly erred in not taking into consideration the fact that the nature of the payment and parties to whom

CPI GERA REALTY INDIA PVT. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3), PUNE

The appeals of the assessee are DISMISSED

Bench: Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.64 & 65/Pun/2023 ननधधारण वषा / Assessment Year : 2013-14 & 2015-16 Gera Reality India Pvt. Ltd., 200, Gera Plaza, Boat Club Road, Pune – 411 001 Pan : Aaccg6818R . . . . . . . अपऩलधथी / Appellant बनधम / V/S. Asstt. Commissioner Of Income Tax, Central Circle -1(3), Pune . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri S. K. Tyagi & Ramesh Soniminde Revenue By : Shri Keyur Patel सपनवधई की तधरऩख / Date Of Conclusive Hearing : 28/03/2023 घोषणध की तधरऩख / Date Of Pronouncement : 28/03/2023 आदेश / Order Per G. D. Padmahshali, Am; By The Present Twin Appeals, The Assessee Challenges The Orders Of Commissioner Of Income Tax (Appeals)- 11, Pune [For Short “Cit(A)”] Dt. 23/12/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”].

70,19,496, in the assessment order under section 143(3), r.w.s,153A of the Income-Tax Act, 1961 (the Act), wherein the AO has made the aforesaid disallowance out of advertisement and sales promotion expenses. II. The ld CIT(A) grossly erred in not taking into consideration the fact that the nature of the payment and parties to whom

ANSHUL ANIL GOEL,PUNE vs. DY. COMMISSIONER OF INCOME TAX (1) 1, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2024-25

TDS of Rs. 14,53,50,759/- & TCS of RS 25,28,802/-. Out of the total TCS claimed, an amount of Rs. 15,78,602/- collected for self and TCS of Rs. 9,50,200/- was collected in the hands of his Minor child whose income was clubbed with his income. It is seen from

TEJAS SHIVAJI ADSUL,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

In the result, appeal of the assessee is allowed

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

section 270A(9) of the Act for the AY 2018-19. 3.7.4. In view of the above facts and circumstances, I am satisfied that the assessee committed default of under reporting of income in consequence of mis-reporting of income without reasonable cause. I am also satisfied that, this is fit case for levy of penalty