MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

section 200A of the Act. 3. Since there was a delay of 1572 days in filing of the appeal before the Ld. CIT(A) / NFAC, the Ld. CIT(A) / NFAC dismissed the appeal on account of delay by observing as under: ITA Nos.877 to 880/PUN/2025 ITA Nos.877 to 880/PUN/2025 ITA Nos.877 to 880/PUN/2025 4. Aggrieved with such order

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE JUNIOR COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

section 200A of the Act. 3. Since there was a delay of 1572 days in filing of the appeal before the Ld. CIT(A) / NFAC, the Ld. CIT(A) / NFAC dismissed the appeal on account of delay by observing as under: ITA Nos.877 to 880/PUN/2025 ITA Nos.877 to 880/PUN/2025 ITA Nos.877 to 880/PUN/2025 4. Aggrieved with such order

APAASSO MALI,PUNE vs. ITO 11(1), SWARGATE

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

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

condonation of delay. 3.3 On the facts and circumstances of the case, the Id. CIT(A) erred in Conducting proceedings ex-parte, not providing adequate and meaningful opportunities to present the case, relying on unverified information without giving an opportunity to rebut. Ground No. 4: 7 ITA No.1110/PUN/2025, AY 2018-19 4.1 On the facts and in the circumstances

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

250 (Bom.) held that in the matter of condonation of delay an overall view in the larger interest of justice has to be taken. None should be deprived of an adjudication on merits unless the Court of law or the Tribunal/Appellate Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent

SATYAM TRANSFORMERS PRIVATE LIMITED,AURANGABAD vs. ITO WARD 2(3), AURANGABAD

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1239/Pun/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyam Transformers Private Limited, Ito, Ward-2(3), Sharadanand, Opposite Telephone Office, Aurangabad Ajabnagar, Aurangabad-431001 Vs. Pan : Aakcs4648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Shubham N. Rathi Department By : Shri Akhilesh Srivastva Date Of Hearing : 04-08-2025 Date Of 27-10-2025 Pronouncement : आदेश / Order

condone the said delay and proceed to decide the appeal. 3. Briefly stated the facts are that for AY 2015-16, the assessee filed its return of income on 28.09.2015 declaring total income at Rs. Nil. The case of the assessee was selected for limited scrutiny under CASS for the following reasons: (i) Large long term Capital gain; (ii) Large

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

250(6) of the Income-tax Act, 1961 by the Learned Commissioner of Income- Tax (Appeals) IX, New Delhi is against law and facts on the file in as much as she was not justified to hold that the benefit of Section 80-IC of the Income-tax Act, 1961 shall not be available as the requirements of Section

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

250 of the Act was issued to the appellant. In response, the appellant submitted that the delay in filing the appeal was due to genuine reasons. It was stated that the intimation under section 143(1) was sent via email, which the office bearers inadvertently failed to notice, leading to an unintentional delay in responding to the demand. Additionally

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

250 of the Act was issued to the appellant. In response, the appellant submitted that the delay in filing the appeal was due to genuine reasons. It was stated that the intimation under section 143(1) was sent via email, which the office bearers inadvertently failed to notice, leading to an unintentional delay in responding to the demand. Additionally

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

250 of the Act was issued to the appellant. In response, the appellant submitted that the delay in filing the appeal was due to genuine reasons. It was stated that the intimation under section 143(1) was sent via email, which the office bearers inadvertently failed to notice, leading to an unintentional delay in responding to the demand. Additionally

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

250 of the Act was issued to the appellant. In response, the appellant submitted that the delay in filing the appeal was due to genuine reasons. It was stated that the intimation under section 143(1) was sent via email, which the office bearers inadvertently failed to notice, leading to an unintentional delay in responding to the demand. Additionally

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

250 of the Act was issued to the appellant. In response, the appellant submitted that the delay in filing the appeal was due to genuine reasons. It was stated that the intimation under section 143(1) was sent via email, which the office bearers inadvertently failed to notice, leading to an unintentional delay in responding to the demand. Additionally

VARDHAMAN NAGARI SAHAKARI PATH SANSTHA LTD,AURANGABAD vs. INCOME-TAX OFFICER, WARD 1(5), AURANGABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 475/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-2012 Vardhaman Nagari Sahakari Pathsanstha Ltd. Mahatma Gandhi Rd.,Vaijapur, Aurangabad–423701. . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Income Tax Officer, Ward-1(5), Aurangabad. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Hari Krishan Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 08/09/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Aurangabad [For Short “Cit(A)”] Dt. 19/07/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Assessment Order Dt. 31/12/2018 Passed U/S 143(3) R.W.S 147By The Income Tax Officer, Ward-1(5) Aurangabad [For Short “Ao”] For Assessment Year [For Short “Ay”] 2011-12. Itat-Pune Page 1 Of 20

4 of 20 Vardhaman Nagari Sahakari Pathsanstha Ltd. ITA No. 475/PUN/2020AY: 2011-12 Tribunal representing itself as AOP under PAN “AAAAV9150F”, whereas the payment of appeal filing fees found to have discharged on 06/07/2020 with PAN “AABCV4217E”, showcasing holding of two PANs. 5. By the extant appeal, the appellant amongst other grounds, has challenged the order

FATIMABAI HAJIMIYA KOKANI PVT TRUST.,NASHIK vs. ITO (EXEP) WARD 1, NASHIK

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2373/Pun/2024 Assessment Year : 2015-16

section 5 of the Limitation Act may also look into the prima facie merits of an appeal. A liberal approach, may adopted when some plausible cause for delay is shown. Hon’ble Supreme Court in the case of Inder Singh 3 Fatimabai Hajimiya Kokani Pvt. Trust Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condoned delay

OM J J SWA VISHWASHANTI DHAM NIRMAN SANSTHA,VERUL vs. ITO EXEMPTION WARD, AURANGABAD

In the result, appeal of the Assessee is allowed for statistical\npurpose

4. On the facts\nand in the circumstances of the case and without prejudice to any other\nground, the intimation issued under section 143(1) of the Act is bad in\nlaw as is non-speaking, devoid of any reasons, and issued without\ngranting any opportunity of being heard and thus, liable to be quashed\nEligibility of Deduction

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 of delay. 8) The Hon’ble Supreme Court in the case of Esha Bhattacharjee Vs. Managing Committee

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 of delay. 8) The Hon’ble Supreme Court in the case of Esha Bhattacharjee Vs. Managing Committee

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(2). The discretion is to be exercised not on any arbitrary or fanciful grounds or whim or caprice of the first appellate authority, but it is to be a judicial discretion. The discretion is obviously to be exercised where "sufficient cause" for not presenting the appeal within time is made out by the appellant (Cf. Mohd. Ashfaq

SHRI MARTAND DEOSANSTHAN JEJURI,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE, PUNE

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

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

condone the said delay and proceed to decide the appeal. 3. The assessee has raised the following grounds of appeal : “1. That, on the facts and in the circumstances of the case, the order of Ld. Appellate Authority in dismissing the appeal filed by the appellant 2 ITA No.593/PUN/2025, AY 2017-18 is arbitrary, erroneous, contrary