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 Income-tax Officer and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The Central Board of Direct Taxes by issuing the circular dated February 9, 1978, has treated the provisions regarding furnishing of the auditor

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 Income-tax Officer and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The Central Board of Direct Taxes by issuing the circular dated February 9, 1978, has treated the provisions regarding furnishing of the auditor

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 Income-tax Officer and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The Central Board of Direct Taxes by issuing the circular dated February 9, 1978, has treated the provisions regarding furnishing of the auditor

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 Income-tax Officer and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The Central Board of Direct Taxes by issuing the circular dated February 9, 1978, has treated the provisions regarding furnishing of the auditor

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 Income-tax Officer and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The Central Board of Direct Taxes by issuing the circular dated February 9, 1978, has treated the provisions regarding furnishing of the auditor

NAIM YUSUF KURESHI,SATARA vs. ITO, WARD-3, SATARA, SATARA

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

Bench: Dr. Manish Borad & Ms Astha Chandraआयकर अपील सं. / Ita No.2226/Pun/2024 धििाारण वषा / Assessment Year: 2018-2019 Naim Yusuf Kureshi, Ito Ward-3, Satara Kalekar Colony, Subhashnagar, Koregaon, Vs. Tal-Koregaon, Dist-Satara- 415501 Pan-Etupk6994J अपीलार्थी / Appellant प्रत्यर्थी/Respondent

section 220 after issuing notice U/s 156 amount shall be paid within month. assessee has not given that opportunity. Therefore, order u/s 271 AAC (1) is null and void. 9. That considering the assessment order it is contended that Notice u/s 142(1),144 SCN and other notices had not been received. there is no any remark has given that

BANK OF INDIA KARMACHARI SAHAKARI PATASANSTHA MARYADIT,PUNE vs. CPC, BENGALURU

In the result, appeal of the assessee is dismissed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.186/Pun/2025 Assessment Year : 2022-23

condone the delay of 3 Bank of India Karmachari Sahakari Patsanstha Maryadit 236 days in filing the appeal and admit the appeal for adjudication. 4. When the appeal called for, none appeared on behalf of the assessee despite due service of notice of hearing. In the past also, assessee failed to appear on two occasions. I therefore proceed to adjudicate

B. C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

B. C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

B. C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-(TDS),- , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX,CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

236, 235, 234 /2018-19 dated 09/02/2019; respectively, in proceedings u/s 154 of the Income Tax Act, 1961; in short the “Act”. Heard both the parties. Case files perused. A.Y: 2013-14 to 2016-17 B.C. Biyani Projects P.Ltd., Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. We note with the able assistance

ST GEORGE ORTHODOX SYRIAN CHURCH CHINCHWAD,PUNE vs. CIT (E) , PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2708/Pun/2025 St. George Orthodox Syrian Vs. Cit (Exemption) Church, Pune S.No.35/3/1, Dattawadi, Akurdi, Pune 411035 Maharashtra Pan : Aarts3501P Appellant Respondent

section 12A(1)(ac) of the Income Tax Act, 1961. 2. Registry has pointed out that there is delay of 322 days in filing the appeal before the Tribunal. Appellant has filed an affidavit explaining the delay and relevant contents are reproduced below: “I, St George Orthodox Syrian Church Chinchwad through 50 Years, Residing At E-401, Fr. THOMAS PHILIPOSE