NINAD ARUN DIWAKAR,NASHIK vs. ITO, ACIT CIRCLE 1, NASHIK, NASHIK

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1318/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Ninad Arun Diwakar, V The Income Tax Officer, Plot No.F-98, Midc, S Acti Circle-1, Nashik. Satpur Nashik – 422007. Pan: Ahepd7516M Appellant/ Assessee Respondent / Revenue Assessee By Ca Sarang Gudhate Revenue By Shri Ajay Kumar Keshari Date Of Hearing 15/09/2025 Date Of Pronouncement 17/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 24.03.2025 For The A.Y.2022-23 Emanating From The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961, Dated 05.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Capital Gain deposit scheme on account of non-confirmation from the State Bank of India in response to notice issued under Section 133(6) of the Income tax Act. 1961 ("the Act") and presuming arbitrarily Certificate issued by State Bank of India as Self-made without any contrary evidences on record iii) That Appellant had very much discharged his duty

ITO, NASHIK vs. ANKIT NARESH TULSIAN, NASHIK

In the result, appeal of the Revenue is dismissed

section 250 of the Income Tax Act,\n1961 (“Act”) which is arising out of assessment order passed\nu/s.144 r.w.s.147 of the Act, dated 28/09/2021 for the\n Assessment Year (AY) 2014-15.\n2.\nRevenue has raised the following grounds of appeal:-\n“1. Whether on the facts and circumstances of the case and in\nlaw, the Ld. CIT(A)/NFAC

RAMDULAR JAMNAPRASAD SAHU,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-14, PUNE, PUNE

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.869/Pun/2023 िनधा"रण वष" / Assessment Year : 2015-16 Ramdular Jamnaprasad Sahu, The Deputy 215, Hadapsar, Shimpi Ali V Commissioner Of Income Circle-14, Pune – 411028. S Tax, Circle-14, Pune. Maharashtra. Pan: Adips 7528 Q Appellant / Assessee Respondent / Revenue Assessee By Shri Pramod Shingte - Ar Revenue By Shri M.G.Jasnani - Dr Date Of Hearing 09/10/2023 Date Of Pronouncement 26/10/2023 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(Appeal)[Nfac] Dated 08.06.2023Under Section 250 Of The Income Tax Act, 1961 For A.Y.2015-16; Emanating From Order Of The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 Dated 18.10.2017. The Assessee Has Raised The Following Grounds Of Appeal : Ramdular Jamnaprasad Sahu [A]

250 of the Income Tax Act, 1961 for A.Y.2015-16; emanating from order of the Assessing Officer under section 143(3) of the Income Tax Act, 1961 dated 18.10.2017. The assessee has raised the following grounds of appeal : Ramdular Jamnaprasad Sahu [A] “1. On the facts and in the circumstances of the case and in law the lower Authorities have erred

ASHOK VIJAYKUMAR KOTECHA,JALGAON vs. ACIT, CIRCLE 1, JALGAON, JALGAON

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2011-12

capital gain on adhoc basis. The Ld. Counsel for the assessee filed the following chart: Search material in case of Mr. Dilip Kotecha Date of search – search – 9/8/2011 Search Asstt Date Particulars Qty. Rate Amount materia Order l Page Page No. No. 20 29.11.10 Dellip Kotecha 25,000 154.43 38,60,850 20 1.12.10 Dellip Kotecha

VAISHALI KESHAV KULKARNI,PUNE vs. ITO WARD 13(2), PUNE

In the result the Grounds Numbers 2, 3 and 4 raised by the assessee are allowed

250 of the Income-tax Act, 1961 ('the Act') dated December 13, 2024 for the AY 2015-16 ('the order') by the Hon'ble Commissioner of Income-tax (Appeal) National Faceless Appeal Centre (NFAC) Delhi ('Ld. CIT(A)'), your appellant presents the following grounds of appeal, which are without prejudice to each other\n1.\nIn the facts of the case

BAJAJ HOUSING FINANCE LIMITED,PUNE vs. ITO, WARD-8(1), PUNE, PUNE

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

Bench: Dr.Manish Borad

250 of the Income Tax Act, 1961 ('Act') on the following grounds which are separate and without prejudice to each other: 1. Ground 1: Penalty order invalid due to failure in specifying applicable limb under section 270A(9) of the Act in all notices and orders throughout the penalty proceedings In the facts and circumstance of the present case

ASHOK SOMNATH SONAWANE,NASHIK vs. ITO WARD 2(1) NASHIK, NASHIK MAHARASHTRA

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2154/Pun/2024 धििाारण वर्ा / Assessment Year : 2013-14 Ashok Somnath Sonawane, Ito, Ward-2(1), Nashik Tara Kutir Bunglow, Mahatma Nagar, Nashik-422005 Vs. Pan : Alops7734A अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Suhas Vadulekar (Virtual) Department By : Shri Ramnath P. Murkunde Date Of Hearing : 23-07-2025 Date Of 30-09-2025 Pronouncement : आदेश / Order

250 of the Act.” 3. It is a case of reopening of assessment. Initially, the assessment was completed u/s 143(3) of the Income Tax Act, 1961 (the “Act”) on 19.01.2016 by the then Ld. Assessing Officer accepting the return of income of the assessee wherein the assessee’s claim of deduction u/s 54B of the Act was allowed based

VYANKATRAO PANDURANG PATIL,LATUR vs. DY COMMISSIONER OF INCOME TAX CIRCLE LATUR, LATUR

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1386/Pun/2024 निर्धारण वषा / Assessment Year: 2016-17 Vyankatrao Pandurang Patil, V Dy.Commissioner Of Mauli Chembers, Above Mauli S. Income Tax, Circle, Jewellers, Yashwantrao Chavan Latur. Complex, Main Road, Latur. Maharashtra – 413512. Pan: Abjpp6387P Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte Revenue By Shri Aviyogi Ambadkar–Addl.Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 14/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The 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.2016-17, Dated 23.04.2024 Emanating From Assessment Order U/S.143(3) Of The I.T.Act, Dated 28.12.2018. The Assessee Has Raised Following Grounds Of Appeal :

section 250 of the Income Tax Act, 1961 for A.Y.2016-17, dated 23.04.2024 emanating from Assessment Order u/s.143(3) of the I.T.Act, dated 28.12.2018. The assessee has raised following grounds of appeal : ITA No.1386/PUN/2024 [A] “1. On the facts and in the circumstances of the case and in law Lower Authorities have erred in denying the exemption of Rs.1

SANTOSH KRUSHNA GHULE,SATARA vs. ITO, WARD-5, SATARA, SATARA

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.461/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14 Santosh Krushna Ghule, V The Income Tax Officer, 165/9, Sahu Nagar, Godolo, S Ward-5, Satara. Satara – 415001. Maharashtra. Pan: Ayopg3325J Appellant / Assessee Respondent / Revenue Assessee By Shri Prateek Jha – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/06/2024 Date Of Pronouncement 20/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 13.01.2023. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law The Ld Cit(A), Nfac, Erred In Dismissing The Appeal Of The Assessee Without Granting Him Reasonable Opportunity Of Being Heard & The Impugned Order Deserves To Be Set Aside. 2. On The Facts & Circumstances Of The Case & In Law The Ld Cit(A), Nfac, Erred In Not Appreciating That The Ld Ao Had Assessed An Amount Of Rs.53,24,743/- As Long Term Capital Gains Without Santosh Krushna Ghule [A]

250 square feet as consideration and the same was receivable in future. The Ld CIT(A) ignored the settled law that the assessee caused improvement upon the property and retained substantial portion thereof for self use. The working of capital gains was incorrect. 6. On the facts and circumstances of the case and in law the Ld CIT(A), NFAC

M/S BALAJI DEVELOPERS ,DHULE vs. ITO, WARD 1, DHULE, DHULE

In the result, the appeal of the assessee is allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.375/Pun/2024 Assessment Year : 2016-17

250 was passed in case of M/s Balaji Developers for A.Y.2016-17 went unnoticed from my side and as a result I could not inform the assessee about the same. In view of the above facts, I would like to state that there was a delay of 60 days in filing the appeal before Hon'ble ITAT, Pune. Whatever is stated

RAJESH BALRAM SINGH ,PUNE vs. ACIT , PUNE

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

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

capital gain and exemption under section 54F. 7. The impugned orders suffer from violation of the principles of natural justice as the appellant never received effective opportunity of being heard. 8. The appellant craves leave to add modify or withdraw any grounds.” 3 ITA No.2962/PUN/2025, AY 2016-17 5. The Ld. AR submitted that the non-compliance to the notices

DCIT-CIRCLE 7 PUNE, BODHI TOWER SALISBURY PARK PUNE vs. TRIO CHEMSUCROTECH ENG. PROJECTS PVT. LTD, PUNE

gains of business or profession\"\n2. 20. The following conditions should concur in order that a particular item of expenditure may be deductible under this section:\n• The expenditure should have been incurred in the accounting year\n• It should not be in the nature of personal nature\n• It should have been laid out or expended wholly and exclusively

NAROTTAM ATMARAM WARDE,RAIGAD vs. INCOME TAX OFFICER, PANVEL

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3139/Pun/2025 निर्धारण वषा / Assessment Year: 2012-13 Narottam Atmaram Warde, V The Income Tax Koproli, Saral, Alibag, Dist- S Officer, Raigad – 402209. Panvel. Pan: Abypw5023A Appellant/ Assessee Respondent /Revenue Assessee By Shri Ronak Jain Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 29/01/2026 Date Of Pronouncement 09/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13 Dated 08.08.2024 Emanating From The Assessment Order Passed Under Section 144 R.W.S 147 Of The I.T.Act, Dated 13.12.2019. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Leamed Commissioner Of Income Tax (Appeals) Erred In Interpreting Law & Facts In Dismissing The Appeal For Non-Prosecution

Capital Gain at Rs.19,02,350/-. 5. Ld.Assessing Officer(AO) has mentioned that Assessee has not filed details during assessment proceedings. Aggrieved by the assessment order, Assessee filed appeal before the ld.CIT(A). 6. Ld.CIT(A) dismissed the assessee’s appeal on account of non- compliance. Aggrieved by the order of the ld.CIT(A), Assessee filed appeal before this Tribunal

MARUTI NIVRUTTI BHUJBAL,PUNE vs. ITO, WARD 14(1), PUNE, PUNE

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

Bench: Dr.Manish Borad

250 of the Income Tax Act, 1961 dated 31/12/2024 and order under section 143(3) read with section 147 of the Income Tax Act, 1961 dated 28/12/2011 passed by the learned Income Tax Officer, Ward 1(3), Pune which need to be cancelled and relief sought by the Assessee should be granted 3. The learned CIT(A) has erred

MR DNYANESHWAR BABURAO KATHE,NASHIK vs. INCOME TAX OFFICER, WARD-1(3), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.432/Pun/2024 िनधा"रण वष" / Assessment Year: 2011-12 Mr. Dnyaneshwar Baburao Vs. Ito, Ward-1(3), Pune. Kathe, Janori Dhawa, 10Th Mail Road, Dindori, Nashik- 422206. Pan : Bbppk3199D Appellant Respondent Assessee By : Shri Krishna V. Gujarathi Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 13.08.2024 Date Of Pronouncement : 04.11.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.01.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2011-12. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1) On The Facts & In The Circumstance Of The Case & In Law The Honorable Cit(A) Has Erred & Is Not Justified In Confirming The Addition Of Rs.31,58,740/- By Treating The Cash Deposits Made By The Assessee In The Saving Bank Account Of Dena Bank As Unexplained Income Without Appreciating The Fact That The Said Cash Deposited In The Bank Was Out Of Agriculture Sale Proceeds. The Appellant Prays That The Addition May Please Be Deleted.

section 2(14) of the IT Act, accordingly Capital Gain cannot be calculated. Alternatively, it was also submitted before the Bench that sale proceeds/long term capital gain in any case was invested in residential building 8 wherein an amount of Rs.32,05,250

INCOME TAX OFFICER, WARD - 3(1), PUNE, PUNE vs. SACHIN GOVIND APTE, PUNE

Accordingly, Grounds of appeal raised by the Revenue are dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1720/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 The Income Tax Officer, V Sachin Govind Apte, Ward-3(1), Pune. S. 759-63, Prabhat Road, Erandwana, Pune – 411004. Pan: Aavpa9458P Appellant/ Revenue Respondent /Assessee Assessee By Ms.Vaishnavi Badwe Revenue By Shri Amit Bobde - Cit(Dr) Date Of Hearing 16/12/2025 Date Of Pronouncement 03/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 Dated 15.05.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 30.03.2016. The Revenue Has Raised The Following Grounds Of Appeal : “1. Whether On The Facts & Circumstances Of The Case & In Law The Hon'Ble Cit (A) Was Justified In Deleting The Addition Of Rs.78,72,000/- Made Under Head Stcg & Disallowance Of Deduction U/S 54F Of The It. Act, 1961? 2. Whether On The Facts & Circumstances Of The Case & In Law The Hon‟Ble Cti (A) Was Justified In Deleting The Addition Of Rs.1,20,00,000/- Made On Account Of Deemed Dividend U/S Section 2(22)(E) Of The I.T. Act, 1961?

250 of the Income Tax Act, 1961 for the A.Y.2013-14 dated 15.05.2025 emanating from the Assessment Order passed under section 143(3) of the Act, dated 30.03.2016. The Revenue has raised the following grounds of appeal : “1. Whether on the facts and circumstances of the case and in law the Hon'ble CIT (A) was justified in deleting the addition

SUSHMA PRAMOD NIMHAN,PUNE vs. ITO WARD 2(3), PUNE

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

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

gain and taxed in the hands of the assessee. 4.1 In response to above show cause notice, the assessee submitted her reply on 08.12.2018 claiming therein that the said land is a rural agricultural land not covered under the definition of capital asset and filed all the relevant documentary evidences in support thereof which included- (i) copy of sale deed

SHRI SUNIL NANA KADAM,TAL RAHURI, DIST. AHMEDNAGAR vs. INCOME-TAX OFFICER (ITO), WARD 4, AHMEDNAGAR

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

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

250 of the Act, confirming the assessment order under section 147 r.w.s 144 of the Act, dated 25th December 2019 passed by the Income-tax Officer, Ward-4, Ahmednagar (hereinafter referred to as the 'AO') and, on the following grounds which are independent of and without prejudice to one another: 1. The Learned CIT(A) erred