SHIVRATAN MOTILALJI RATHI HUF,PUNE vs. ITO, JALNA, JALNA

In the result, the appeal filed by the assessee in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.605 & 606/Pun/2025 िनधा"रण वष" / Assessment Years : 2008-09 & 2011-12 Shivratan Motilalji Rathi Vs. Ito, Ward-1, Jalna. Huf, Rathi Rathi & Co., 501-504, Akshay Landmarks, Opp. Pu La Garden, Sinhagad Road, Jalna- 411030. Pan : Aaehr5318G Appellant Respondent Assessee By : Miss Smruti Sabnis Revenue By Shri Akhilesh Srivastva : Date Of Hearing 24.07.2025 : Date Of Pronouncement : 29.07.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 21.10.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2008-09 & 2011-12 Respectively. 2. There Is Delay Of 64 Days In Filing Of The Present Appeals. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeals Within The Prescribed Time Limit. Ld. Dr Has Not Raised Any Serious Objection To Condone The Delay, Therefore We Condone The Delay Of 64 Days & Proceed To Adjudicate The Appeals. 3. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 4. First, We Shall Take Up The Appeal Of The Assessee In Ita No.605/Pun/2025 For Assessment Year 2008-09 As The Lead Case For Adjudication.

condone the delay of 64 days in filing the appeal as the delay was due to unforeseen circumstances beyond the control of the appellant. Ground 2. On the facts and circumstances of the case and in law, the learned NFAC erred in dismissing the appeal filed by the Appellant based on the provisions of Section 249(4) of the Income

SHIVRATAN MOTILAL RATHI HUF,PUNE vs. ITO, JALNA, JALNA

In the result, the appeal filed by the assessee in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.605 & 606/Pun/2025 िनधा"रण वष" / Assessment Years : 2008-09 & 2011-12 Shivratan Motilalji Rathi Vs. Ito, Ward-1, Jalna. Huf, Rathi Rathi & Co., 501-504, Akshay Landmarks, Opp. Pu La Garden, Sinhagad Road, Jalna- 411030. Pan : Aaehr5318G Appellant Respondent Assessee By : Miss Smruti Sabnis Revenue By Shri Akhilesh Srivastva : Date Of Hearing 24.07.2025 : Date Of Pronouncement : 29.07.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 21.10.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2008-09 & 2011-12 Respectively. 2. There Is Delay Of 64 Days In Filing Of The Present Appeals. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeals Within The Prescribed Time Limit. Ld. Dr Has Not Raised Any Serious Objection To Condone The Delay, Therefore We Condone The Delay Of 64 Days & Proceed To Adjudicate The Appeals. 3. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 4. First, We Shall Take Up The Appeal Of The Assessee In Ita No.605/Pun/2025 For Assessment Year 2008-09 As The Lead Case For Adjudication.

condone the delay of 64 days in filing the appeal as the delay was due to unforeseen circumstances beyond the control of the appellant. Ground 2. On the facts and circumstances of the case and in law, the learned NFAC erred in dismissing the appeal filed by the Appellant based on the provisions of Section 249(4) of the Income

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)

4 [(iv) in any other case, where activities of the institution or fund have–– (A) not commenced, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said approval is sought; (B) commenced and where no income or part thereof of the said institution or fund has been excluded from

SHIVRATAN MOTILALJI RATHI HUF,PUNE vs. ITO, JALNA, JALNA

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.604/Pun/2025 िनधा"रण वष" / Assessment Year : 2007-08 Shivratan Motilalji Rathi Vs. Ito, Ward-1, Jalna. Huf, Rathi Rathi & Co., 501-504, Akshay Landmarks, Opp. Pu La Garden, Sinhagad Road, Jalna- 411030. Pan : Aaehr5318G Appellant Respondent Assessee By : Miss Smruti Sabnis Revenue By : Shri Akhilesh Srivastva Date Of Hearing : 24.07.2025 Date Of Pronouncement 29.07.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.10.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2007-08. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “Ground 1. The Appellant Requests Your Honor To Condone The Delay Of 64 Days In Filing The Appeal As The Delay Was Due To Unforeseen Circumstances Beyond The Control Of The Appellant.

condone the delay of 64 days and proceed to adjudicate the appeal. 4. Facts of the case, in brief, are that the assessee is a HUF & has not furnished its return of income. On the basis of information 3 that the assessee HUF has constructed a residential apartment consisting of flat and hospital building and the investment was made between

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

B Ward, Tutuchi Bag, Income Tax, Opp. Khasbag, Kolhapur, Vs. Circle – 1, Kolhapur Maharashtra-416012 PAN : AAAAK0367R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil S. Pathak Department by : Shri Ramnath P. Murkunde Date of hearing : 30-09-2025 Date of 26-11-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against

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

Section 249(3) of the Act.” 7.1 However, in the case of assessee, eventhough the reasons for delay in filing the appeal are similar, ld.CIT(A) has blatantly refused to condone the delay. We therefore considering the ‘reasonable cause’ on the part of assessee in not filing the appeal within the stipulated time, condone the delay before ld.CIT(A). Further

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

Section 249(3) of the Act.” 7.1 However, in the case of assessee, eventhough the reasons for delay in filing the appeal are similar, ld.CIT(A) has blatantly refused to condone the delay. We therefore considering the ‘reasonable cause’ on the part of assessee in not filing the appeal within the stipulated time, condone the delay before ld.CIT(A). Further

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

condonation of delay, the appellant has cited three reasons for delay filing of appeal (a) non awareness of the assessment proceedings (b) a notice for penalty proceedings was received on 17.05.2023, thereby Income Tax Portal was checked but assessment order was not available (c) the assessment order was uploaded on 28.06.2023. In this case, the assessment proceedings were completed under

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

section 249 of the Act. Before us, the Ld. AR has submitted that the assessee is a public limited company and was non- operational since 2006. It underwent IBC proceedings from 31.05.2019 to 07.12.2021. Consequently, the management of the company was handed over to the new management by the Resolution professional. This process took some time which

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

section 249 of the Act. Before us, the Ld. AR has submitted that the assessee is a public limited company and was non- operational since 2006. It underwent IBC proceedings from 31.05.2019 to 07.12.2021. Consequently, the management of the company was handed over to the new management by the Resolution professional. This process took some time which

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

section 249 of the Act. Before us, the Ld. AR has submitted that the assessee is a public limited company and was non- operational since 2006. It underwent IBC proceedings from 31.05.2019 to 07.12.2021. Consequently, the management of the company was handed over to the new management by the Resolution professional. This process took some time which

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

section 249 of the Act. Before us, the Ld. AR has submitted that the assessee is a public limited company and was non- operational since 2006. It underwent IBC proceedings from 31.05.2019 to 07.12.2021. Consequently, the management of the company was handed over to the new management by the Resolution professional. This process took some time which

RAMA DAMU BHAGAT,PANVEL vs. ITO WARD-1, PANVEL

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2109/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Rama Damu Bhagat, V The Income Tax Officer, Room No.4, Yashoganga S Ward-1, Panvel. Chg, Tilak Road, Panvel – 410206. Maharashtra. Pan: Bicpb8875P Appellant/ Assessee Respondent / Revenue Assessee By Ca Ajinkya Vaishampayan(Virtual Hearing) Revenue By Shri Sandeep Sathe – Jcit(Dr) Date Of Hearing 08/10/2025 Date Of Pronouncement 31/10/2025 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 A.Y.2013-14 Dated 25.09.2023 Emanating From The Assessment Order Under Section 144 R.W.S 147 Of The Income Tax Act, 1961 Dated 14.11.2019. The Grounds Of Appeal Raised By The Assessee Are As Under :

condone the unintentional delay of 22 months in filing the appeal in light of the facts undertaken in the affidavit enclosed and admit the same for disposal on merits. 2) The Ld. and Hon'ble CIT(A)-NFAC erred in dismissing, by not admitting, the appeal for non-fulfillment of condition prescribed u/s 249(4)(b) for payment of advance

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

B” BENCH, PUNE\nBEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER\nAND\nSHREE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER\nआयकर अपील सं. / ITA Nos.1116 to 1121/PUN/2025\nनिर्धारण वर्ष / Assessment Years : 2020-21 to 2022-23\nShree Vindhya Cast Coaters Limited,\nSomani Nagar, Duskheda B.O.,\nBhusawal, Jalgaon-425203\nVs.\nDeputy Commissioner of Income Tax,\nCPC-TDS\nPAN: AAACS8089A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nAssessee

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

B” BENCH, PUNE\nBEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER\nAND\nSHREE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER\nआयकर अपील सं. / ITA Nos.1116 to 1121/PUN/2025\nनिर्धारण वर्ष / Assessment Years : 2020-21 to 2022-23\nShree Vindhya Cast Coaters Limited,\nSomani Nagar, Duskheda B.O.,\nBhusawal, Jalgaon-425203\nVs.\nDeputy Commissioner of Income Tax,\nCPC-TDS\nPAN: AAACS8089A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nAssessee

SHRIVARDHAN BIOTECH PRIVATE LIMITED,KONDIGRE vs. INCOME TAX OFFICE, ICHALKARANJI

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

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

section 249(2) of the Act. Learned counsel for the assessee 4 ITA.No.2191/PUN/2025 (Shrivardhan Biotech Pvt. Ltd.) admitted that there is non-compliance on the part of the assessee, however, the same has happened due to the reasons cited above and prayed that in the interest of justice, matter may be set aside to the file of Ld.CIT

SHAHBAZ MOHAMMED SHAFEEQUE,MALEGAON vs. INCOME TAX OFFICER, WARD - 1, MALEGAON

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2291/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Shahbaz Mohammed V The Income Tax Officer, Shafeeque, S. Ward-1, Malegaon. House No.904, Lane No.2, Malegaon City S.O., Malegaon, Nashik, Malegaon – 423203. Maharashtra. Pan: Cfppm6844A Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Smt Saumya Pandey Jain-Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 20/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Commisioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 28.02.2025. The Assessee Has Raised The Following Grounds Of Appeal :

B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.2291/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Shahbaz Mohammed V The Income Tax Officer, Shafeeque, s. Ward-1, Malegaon. House No.904, Lane No.2, Malegaon City S.O., Malegaon, Nashik, Malegaon – 423203. Maharashtra. PAN: CFPPM6844A Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi (Virtual

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

BHUJBAL CONSTRUCTION COMPANY,PUNE vs. ITO WARD 2(2), PUNE, PUNE

The appeal of the assessee stand DISMISSED on above terms

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 0756/Pun/2024 निर्धारण वषा / Assessment Year : 2013-14 M/S Bhujbal Construction Company Gat No. 12/29, Someshwar Wadi, Pashan, Haveli, Baner Rd., Pune. Pan: Aaffb7317L . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer, Ward-2(2)Pune-1. . . . . . . . प्रत्यर्थी / Respondent

section 249(2) of the Act, the appeal against order of assessment or penalty order is required to be filed within thirty days from the date the order sought to appealed was received by assessee. In the instant case the appeal against assessment order was admittedly filed before Ld. CIT(A) on 15/01/2022, ostensibly with a delay of 2086(approx