SHAILA OMPRAKASH JETHALE,PUNE vs. CIT(A), NFAC, DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

delayed and the same has not been condoned by ld.CIT(A). 5. Before us, Ld. Counsel for the assessee has filed a written note in support of contention that one more opportunity may be granted so that various details which could not filed before the lower authorities can be submitted and issues on merits can be adjudicated. The contentions made

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

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

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

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

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

WIRTGEN INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Wirtgen India Private Limited Dcit, Cpc, Bengaluru Gate No.301, 302, Bhandagaon Khor Vs. Road, Taluka Daund, Dist. Pune – 412214 Pan: Aaacw2816R (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Prakash L Pathade, Cit-Dr Date Of Hearing : 08-07-2025 Date Of Pronouncement : 16-07-2025 O R D E R

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for 5 instituting proceedings, outer limits (within which the court or tribunal can condone delay

ROHINI GAURISHANKAR KALYANI,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7, PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2019-20

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

INCOME TAX OFFICER WARD 3, SATARA, INCOME TAX OFFICE SATARA vs. NANDKUMAR DATTATRAY KHOT, DAHIWADI MAN

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. /Ita No.1562/Pun/2024 िनधा"रण वष" / Assessment Year: 2015-16 The Income Tax Officer, V Nandkumar Dattatray Khot, Ward-3, Satara S Shri Agencies Dahiwadi, Dahiwadi, Man Satara. Maharashtra – 415508. Pan: Aatpk8947P Appellant/ Revenue Respondent/ Assessee Cross Objection No.11/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Nandkumar Dattatray Khot, V The Income Tax Officer, Shri Agencies Dahiwadi, S Ward-3, Satara. Dahiwadi, Man Satara. Maharashtra – 415508. Pan:Aatpk8947P Appellant/ Assessee Respondent /Revenue Assessee By Shri Suhas Kulkarni - Ar Shri Vidya Ratna Kishor – (Dr)(Virtual) Revenue By Date Of Hearing 25/03/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeal) (Nfac) Under Section 250 Of

138 taxmann.com 64) wherein the Hon'ble Court had issued the directions to the 'respective Assessing Officers' i.e. the JAOs who had issued the original notices u/s 148 under the pre-amended provisions, to carry out the follow-up action as a one-time measure with respect to the notices that were issued under the pre-amended provisions

YOUTH FOUNDATION NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6 , PUNE, PUNE

In the result, the appeal of the assessee is allowed

condone the delay of 108 days. 3. The only issue raised by the assessee challenging the action of the PCIT in invoking jurisdiction u/s 263 of the Act for those issues which were already examined by the ld. Assessing Officer in the original assessment proceedings u/s 143(3) of the Act presuming certain incorrect facts in circumstances of the case

RAJESH BABURAO SHINDE,PARBHANI vs. ITO, WARD- HINGOLI, HINGOLI

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.781/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Rajesh Baburao Shinde, Vs. Assessment Unit, Income Sayala Khating, Tq. Dist. Tax Department, Nfac, Parbhani- 431402. Delhi. Pan : Czcps6546Q Appellant Respondent Assessee By : Shri Shubham N. Rathi Revenue By : Shri Akhilesh Srivastva Date Of Hearing : 22.07.2025 Date Of Pronouncement 12.08.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeal Within The Prescribed Time Limit. After

condone the delay and proceed to adjudicate the appeal. 3. The assessee has raised the following grounds of appeal :- “1. THE CHALLENGE TO REASSESSMENT 1.1 The Learned Income Tax Officer, Ward Hingoli ['the Ld. JAO'] has erred in initiating the reassessment proceedings u/s 145 of the Income tax Act, 1961 ["the Act'] without serving notice under section

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

DCIT, CENTRAL CIRCLE-1, AURANGABAD vs. SMT. ASHA BHAGWANRAO KADAM, PUNE

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

DCIT, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SMT. ASHA BHAGWANRAO KADAM, PUNE

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying