ADESH TULSHIRAM MHATRE,DISTRICT RAIGAD vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

condonation of delay and denied natural justice. 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in passing ex-parte order and without adjudicating grounds of appeal on merit. 3. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming addition of Rs.3

AMIT SURESH AGRAWAL,SATARA vs. ITO WARD-2, SATARA

In the result, appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2225/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Amit Suresh Agrawal, V The Income Tax Officer, Amit Trading Co, Plot No.35, S Ward-2, Satara. Satara – 415002. Maharashtra. Pan: Abgpa2925D Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas Kulkarni – Advocate Revenue By Shri Eknath Abhang – Add.Cit(Dr) Date Of Hearing 30/10/2025 Date Of Pronouncement 30/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This 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.2016-17 Dated 02.04.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 Dated 10.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

234D of the Income Tax Act, 1961. Since the primary addition itself is unjustified and liable to be deleted, the consequential interest charges are also unwarranted and liable to be deleted. 3 ITA No.2225/PUN/2025 [A] The appellant craves leave to add, amend, modify, or withdraw any of the aforesaid grounds, or to submit additional legal/factual grounds or evidence during

DISCOVERY DIGITAL NETWORK PRIVATE LIMITED,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 , NASHIK

234D of the Act. The assessee requested the\nLd. AO vide letter dated 24.08.2021 to provide a copy of the rectification order\ndated 02.05.2018 however it was not provided. Thereafter, on 27.08.2021, the\nassessee filed a detailed legal submission on non-applicability of Circular No.\n9/2015 (supra) to the assessee's case along with other contentions raised in\nsupport