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

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

6. There is a delay of 1307 days each in filing of the above 3 appeals before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. The contents of the condonation application read as under: ITA Nos.877 to 880/PUN/2025 7. The Ld. Counsel for the assessee submitted that

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

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

6. There is a delay of 1307 days each in filing of the above 3 appeals before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. The contents of the condonation application read as under: ITA Nos.877 to 880/PUN/2025 7. The Ld. Counsel for the assessee submitted that

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

250/-, which was deducted from the income of the Appellant. Ground No.5 5.1 On the facts and circumstances of the case the LD AO erred in invoking section 69 to tax undisclosed investments when the appellant is assessed under section 44AD on presumptive basis. 5.2 On the facts and circumstances of the case the LD AO erred in levying

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

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

250(6) of the Act, and in the absence of any substantial question of law arising out therefrom, the Hon’ble lordships have dismissed the appeal of the revenue as not entertained, thus setting no precedential value. On the other hand, the Hon’ble Apex Court in “CIT Vs Rai Bahadur Hardutroy Motilal Chamaria” (Supra) has dealt with issue relating

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

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

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

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

Delay in condoned.\nSubmission of ld.AR :\n3. Ld.AR for the Assessee submitted that Assessee Trust had\nfiled Return of Income for A.Y.2015-16 declaring income at\nRs.NIL. The Centralized Processing Centre(CPC) passed an order\nu/s.143(1) of the Act, assessing total income at Rs.45,02,150/-.\nAssessee filed an appeal before the ld.CIT(A). Ld.CIT(A) dismissed\nthe appeal

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

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

delay in filing the Form No 10B was unintentional and due to lack of knowledge which was later on rectified before the passing of the order u/s 143(1) of the IT Act. 6. That, on the facts and in the circumstances of the case, the Ld. Appellate Authority has passed the impugned order u/s 250 without bringing any cogent

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

PRASANNA SHRIKANT PATANKAR,SATARA vs. ITO WD NO - 04, SATARA

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1693/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Prasanna Shrikant Patankar V The Income Tax Officer, No.35, Raviwar Peth, S. Ward-4, Satara. Azad Chowk, Karad, Satara – 415110. Maharashtra. Pan: Alypp1014A Appellant/ Assessee Respondent / Revenue Assessee By Shri Sachin P. Kumar Revenue By Shri Aviyogi Ambadkar – Addl.Cit Date Of Hearing 13/11/2025 Date Of Pronouncement 28/11/2025

250 (Bombay) while condoning the delay of 2984 days observed as under : Quote, “21. We find from paragraph 13 of the order, but for this relevant factors and tests, everything else has been brought into the adjudication by the Tribunal. The Tribunal though aware of these principles but possibly carried away by the fact that the delay of 2984 days

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