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297 results for “condonation of delay”+ Section 154clear

Sorted by relevance

Patna472Delhi412Mumbai407Chennai347Pune297Bangalore239Kolkata163Karnataka131Ahmedabad125Hyderabad122Chandigarh111Nagpur108Jaipur94Visakhapatnam76Surat62Amritsar56Cochin54Indore48Lucknow44Calcutta37Raipur28Rajkot22Cuttack21Guwahati21Jodhpur19Agra19Allahabad10SC9Jabalpur9Panaji6Ranchi5Telangana4Varanasi4Dehradun2Andhra Pradesh1Rajasthan1Orissa1

Key Topics

Section 234E276Section 200A228Section 154108TDS67Section 143(1)46Rectification u/s 15441Section 25035Section 12A27Condonation of Delay25

TDK ELECTRONICS AG, (FORMERLY KNOWN AS EPCOS AG),,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (IT), CIRCLE -1,, PUNE

In the result, the appeal is allowed

ITA 1810/PUN/2019[2015-16]Status: DisposedITAT Pune26 Feb 2020AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2015-16 Tdk Electronics Ag Vs. Acit (It), (Formerly Known As Epcos Ag) Circle-1, Pune C/O. Epcos India Pvt. Ltd., E-22-25, Midc Satpur, Nashik 422 007 Pan : Aaace9787H Appellant Respondent

Section 144CSection 144C(13)Section 144C(2)

condone the delay in as much as such power is absent in section 144C or Income-tax (DRP) Rules, 2009. The DRP fortified its view in dismissing the objections filed by the assessee in limine by mainly relying on the judgment of Hon’ble Bombay High court in CIT Vs. Grasim Industries Ltd. (2009) 319 ITR 154

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Showing 1–20 of 297 · Page 1 of 15

...
Section 14721
Section 14818
Addition to Income18
ITA 2361/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2359/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2366/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2360/PUN/2024[2023-2024]Status: DisposedITAT Pune25 Jun 2025AY 2023-2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2362/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 476/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 480/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2364/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1354/PUN/2023[2019-20]Status: DisposedITAT Pune28 Feb 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1356/PUN/2023[2021-22]Status: DisposedITAT Pune28 Feb 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1357/PUN/2023[2022-23]Status: DisposedITAT Pune28 Feb 2024AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRICIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1352/PUN/2023[2017-18]Status: DisposedITAT Pune28 Feb 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1,, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1355/PUN/2023[2020-21]Status: DisposedITAT Pune28 Feb 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1353/PUN/2023[2018-19]Status: DisposedITAT Pune28 Feb 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

THUSE ELEKTRONICS PVT LTD,PUNE vs. DCIT, CIRCLE-7, PUNE, PUNE

In the result, ITA No.2544/PUN/2025 is allowed for statistical purpose

ITA 2544/PUN/2025[2012-13]Status: DisposedITAT Pune30 Jan 2026AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2544 & 1890/Pun/2025 निर्धारण वषा / Assessment Years: 2012-13 & 2013-14 Thuse Elektronics Pvt. Ltd., V Dcit, Circle-7, Plot No.33A, Sector -7, S Pune. Pcntda, Bhosari, Pune – 411003, Maharashtra. Pan: Aaact6285F Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Sandeep Sathe – Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 30/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals 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 The A.Y.2012-13 & A.Y.2013-14 Dated 23.09.2025 & 09.06.2025 Respectively Emanating From The Separate Assessment Orders Passed Under Section 143(1) Of The Act, Dated 24.03.2013 & 26.09.2014

Section 115JSection 143(1)Section 250

154 (7) Save as otherwise provided in section 155 or sub-section (4) of section 186 no amendment under this section shall be made after the expiry of four years 8[from the end of the financial year in which the order9 sought to be amended was passed.] 10.1) However, it is fact not disputed by the Ld.DR that

THUSE ELEKTRONICS PVT.LTD,PUNE vs. DCIT, CIRCLE-7, PUNE

In the result, ITA No.2544/PUN/2025 is allowed for statistical purpose

ITA 1890/PUN/2025[2013-14]Status: DisposedITAT Pune30 Jan 2026AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2544 & 1890/Pun/2025 निर्धारण वषा / Assessment Years: 2012-13 & 2013-14 Thuse Elektronics Pvt. Ltd., V Dcit, Circle-7, Plot No.33A, Sector -7, S Pune. Pcntda, Bhosari, Pune – 411003, Maharashtra. Pan: Aaact6285F Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Sandeep Sathe – Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 30/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals 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 The A.Y.2012-13 & A.Y.2013-14 Dated 23.09.2025 & 09.06.2025 Respectively Emanating From The Separate Assessment Orders Passed Under Section 143(1) Of The Act, Dated 24.03.2013 & 26.09.2014

Section 115JSection 143(1)Section 250

154 (7) Save as otherwise provided in section 155 or sub-section (4) of section 186 no amendment under this section shall be made after the expiry of four years 8[from the end of the financial year in which the order9 sought to be amended was passed.] 10.1) However, it is fact not disputed by the Ld.DR that

POST MASTER HEAD POST OFFICE,,PARBHANI vs. JOINT COMMISSIONER OF INCOME-TAX, (TDS), RANGE-NASHIK, NASHIK

In the result, both the appeals of the assessee are allowed

ITA 1543/PUN/2019[2014-15]Status: DisposedITAT Pune18 Jul 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1543 & 1544/Pun/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner Of Parbhani, Vs I.T., (Tds), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 Pan/Tan: Nskpo 2820 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Y.S.Nagla –Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 18/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The One Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Aurangabad For The Assessment Years 2014-15 & 2015-16, Respectively, Both Dated 20.08.2019. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1543/Pun/2019 For A.Y.2014-15 As Lead Case.

Section 156Section 234E

condone the delay and dismissed the appeal. 7. The only issue involved is levy of late fee u/s.234E of the Act, for delay in submitting TDS statement. There is no dispute regarding delay in submitting the TDS statements. This issue is covered in favour of the assessee. The ITAT Pune in the case of Medical ITA Nos.1543 & 1544/PUN/2019 for A.Ys

POST MASTER HEAD POST OFFICE,,PARBHANI vs. JOINT COMMISSIONER OF INCOME-TAX, (TDS) RANGE- NASHIK, NASIK

In the result, both the appeals of the assessee are allowed

ITA 1544/PUN/2019[2015-16]Status: DisposedITAT Pune18 Jul 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1543 & 1544/Pun/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner Of Parbhani, Vs I.T., (Tds), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 Pan/Tan: Nskpo 2820 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Y.S.Nagla –Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 18/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The One Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Aurangabad For The Assessment Years 2014-15 & 2015-16, Respectively, Both Dated 20.08.2019. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1543/Pun/2019 For A.Y.2014-15 As Lead Case.

Section 156Section 234E

condone the delay and dismissed the appeal. 7. The only issue involved is levy of late fee u/s.234E of the Act, for delay in submitting TDS statement. There is no dispute regarding delay in submitting the TDS statements. This issue is covered in favour of the assessee. The ITAT Pune in the case of Medical ITA Nos.1543 & 1544/PUN/2019 for A.Ys

INCOME TAX OFFICER, WARD-2(2), PUNE, PUNE vs. IMPERIAL HOUSING, PUNE

In the result, the appeal filed by the Revenue as well as the appeal filed by the assessee are dismissed

ITA 1120/PUN/2023[2015-16]Status: DisposedITAT Pune25 Oct 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(3)Section 154Section 154(1)Section 35D

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 3. Facts of the case in brief, are that the assessee is a firm engaged in the business of developing properties. It filed its return of income on 21.09.2015 declaring total income of Rs.8,46,600/-. The case of the assessee was selected through CASS