PRASANNA SADASHIV SHETE,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13 Prasanna Sadashiv Shete Dcit, Circle 10, Pune 56/8, D-Ii, Midc Shete Industries, Vs. Chinchwad, Pune – 411019 Pan: Adbps4462Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Arvind Desai, Addl Cit Dr Date Of Hearing : 27-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

condone the delay in filing of appeal has been conferred on CIT (A) by the provisions of Section 249(3) which

KOLHAPUR ZILLA KRISHI KARMACHARI SAHAKARI SANSTHA MARYADIT,PUNE vs. ITO WARD 2(1) , KOLHAPUR

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

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

section 249 (2) of Income Tax Act, 1961. 2. Substantial Delay: There is a significant delay of 223 days in filing the appeal. 3. The appellant's request to adjudicate a time-barred appeal cannot be entertained, as condonation

SMT. MANGLA RAMNIWAS MANDHANI ABMM AWAS YOJNA FOUNDATION,JALNA vs. CIT ( EXEMPTION ), EXEMPTION

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

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.236/Pun/2024 (E-Appeal)

condonation of delay in relation to the provisions of section 249 and section 254 of the Act. Thus, the very

KOLHAPUR MAHILA SAHAKARI BANK LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

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

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

Section 249(3) gives the CIT(Appeals) powers to condone the delay if the appellant has sufficient cause for not filing

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

condonation of delay within the meaning of section 249(3) for CIT(A) to condone the delay. 17. The series

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

condonation of delay within the meaning of section 249(3) for CIT(A) to condone the delay. 17. The series

MAHRATTA CHAMBER OF COMMERCE, INDUSTRIES AND AGRICULTURE,PUNE vs. CIT(A), NFAC, DELHI, DELHI

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

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

section 249 of the I.T Act. Hence the delay in filing the appeal of 209 days cannot be accepted. 2.9 Hence, in view of these facts and on the strength of the judicial decisions referred on the pre pages the delay in filing the appeal does not merit condonation

ARIHANT VASTUSHILP PROPCON PRIVATE LIMITED,PUNE vs. ITO WARD 1(1), PUNE

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

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

section 68 of the Act. Similarly in absence of any valid explanation regarding the discrepancy in respect of the property sold, the Assessing Officer applied the profit rate of 12% on the sale of property at 6,45,19,025/- and made addition of Rs.77,42,284/-. The Assessing Officer accordingly completed the assessment u/s 143(3) r.w.s. 144B

ARIHANT VASTUSHILP PROPCON PRIVATE LIMITED,PUNE vs. ITO WARD 1(1), PUNE

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

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

section 68 of the Act. Similarly in absence of any valid explanation regarding the discrepancy in respect of the property sold, the Assessing Officer applied the profit rate of 12% on the sale of property at 6,45,19,025/- and made addition of Rs.77,42,284/-. The Assessing Officer accordingly completed the assessment u/s 143(3) r.w.s. 144B

ARIHANT VASTUSHILP PROPCON PRIVATE LIMITED,PUNE vs. ITO WARD 1(1), PUNE

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

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

section 68 of the Act. Similarly in absence of any valid explanation regarding the discrepancy in respect of the property sold, the Assessing Officer applied the profit rate of 12% on the sale of property at 6,45,19,025/- and made addition of Rs.77,42,284/-. The Assessing Officer accordingly completed the assessment u/s 143(3) r.w.s. 144B

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

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

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 249(3) permit ld.CIT(A) to admit delayed appeal if he is satisfied that there was sufficient cause for delay. 7) In these facts, lets understand the principles explained by Hon’ble Supreme Court and Hon’ble High Court for condonation

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

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

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 249(3) permit ld.CIT(A) to admit delayed appeal if he is satisfied that there was sufficient cause for delay. 7) In these facts, lets understand the principles explained by Hon’ble Supreme Court and Hon’ble High Court for condonation

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

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

condoning the unreasonable delay in filing the appeals before him. 9. We have heard the Ld. Representatives of the parties and perused the material available on record as well as paper book filed by the Ld. AR on behalf of the assessee. Admittedly, the assessee filed TDS returns on quarterly basis for the relevant AYs under consideration belatedly

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

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

condoning the unreasonable delay in filing the appeals before him. 9. We have heard the Ld. Representatives of the parties and perused the material available on record as well as paper book filed by the Ld. AR on behalf of the assessee. Admittedly, the assessee filed TDS returns on quarterly basis for the relevant AYs under consideration belatedly

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

In the result, the appeals of assessee in ITA Nos

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

condoning the unreasonable delay in filing the appeals before him. 9. We have heard the Ld. Representatives of the parties and perused the material available on record as well as paper book filed by the Ld. AR on behalf of the assessee. Admittedly, the assessee filed TDS returns on quarterly basis for the relevant AYs under consideration belatedly

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, B.J.MARKET

In the result, the appeals of assessee in ITA Nos

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

condoning the unreasonable delay in filing the appeals before him. 9. We have heard the Ld. Representatives of the parties and perused the material available on record as well as paper book filed by the Ld. AR on behalf of the assessee. Admittedly, the assessee filed TDS returns on quarterly basis for the relevant AYs under consideration belatedly

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1 , JALGAON

In the result, the appeals of assessee in ITA Nos

condoning the unreasonable delay in filing the appeals\nbefore him.\n9. We have heard the Ld. Representatives of the parties and perused\nthe material available on record as well as paper book filed by the Ld. AR\non behalf of the assessee. Admittedly, the assessee filed TDS returns on\nquarterly basis for the relevant AYs under consideration belatedly. The\nTDS

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

condoning the unreasonable delay in filing the appeals\nbefore him.\n9. We have heard the Ld. Representatives of the parties and perused\nthe material available on record as well as paper book filed by the Ld. AR\non behalf of the assessee. Admittedly, the assessee filed TDS returns on\nquarterly basis for the relevant AYs under consideration belatedly. The\nTDS

FCL GAHU KAMGAR SAHKARI PAT SANSTHA MARYADIT,MANMAD vs. INCOME TAX OFFICER, WARD 1, MALEGAON, MALEGAON

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1067/Pun/2025 िनधा"रण वष" / Assessment Year: 2021-22 Fcl Gahu Komgar Sahakari V The Income Tax Officer, Pat Sanstha Maryadit, S Ward-1, Malegaon. New Hall, Food Corporation Of India, Tal Nangaon, Manmad. Maharashtra – 423104. Pan: Aaaaf1271D Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Smt. Sonal L Sonkavde –Addl.Cit(Dr) Date Of Hearing 02/06/2025 Date Of Pronouncement 04/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Under Section 250 Of The Income Tax Act, 1961 Dated 25.02.2025 For The A.Y.2021-22. The Assessee Has Raised The Following Grounds Of Appeal :

section 70 of Maharashtra Co-op Societies Act, 1960. 3) Books of accounts maintained & Audit of books of accounts :-Our society has maintained regular books of accounts during the course of business of the society such as cash book, ledger, bank book, loan register, loan recovery register, expenditure bills /vouchers which are duly signed by the payees & the same books