KULDEEP MAKHIJA,PUNE vs. ITO, WARD 10(3), PUNE, PUNE

The appeal is DISMISSED with aforestated cost

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2012-13 Kuldeep Makhija C/O Ghanshyam Shivnani, P/4-903, Oxford Village Premiums, Kedari Nagar, Pune-411040 Pan: Alnpm7224Q. . . . . . . . Appellant

section 253 of the Act, every appeal u/s 253(1) or 253(2) of the Act is required to be filed within sixty days from the date on which the order sought to be appealed against is communicated to the assessee. The present appeal is admittedly filed with delay of 402 days as endorsed by the Registry as against

EVEREST EDUCATION SOCIETY, AURANGABAD ,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, EXEMTION CIRCLE, AURANGABAD, AURANGABAD

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. c. Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner

ASSISTANT COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE ,, AURANGABAD vs. M/S. EVEREST EDUCATION SOCIETY,, AURANGABAD

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. c. Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner

SHIVDAS VENKAT GOMARE HUF,LATUR vs. ITO WARD 1, LATUR, LATUR

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.760/Pun/2025 Assessment Year : 2017-18

delay of 392 days in filing the appeal under Section 253 of the Income Tax Act, 1961 by the Applicant; b. Pass any such further or other order/s as this Hon'ble Tribunal may deem fit and proper in the facts and circumstances of the case to grant justice to the Applicant.” 4. We have heard the ld. Departmental Representative

SANGAMNER VIPASSANA SAMITI ,SANGAMNER vs. CIT(E), PUNE

Accordingly, the appeal of assessee is allowed for statistical purposes

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

253 (Orissa); ix. Collector Land Acquisition Vs. Mst. Katiji & Ors., 167 ITR 471 (SC); x. Labricare Pvt. Ltd. VS. DCIT & Ors. in ITA No. 01/PUN/2023 dated 23.01.2023. 2.2 The Ld. DR, however, opposed the application for condonation of delay contending that there was no sufficient cause that has been demonstrated by the assessee for the said delay. He relied

SANGAMNER VIPASSANA SAMITI,SANGAMNER vs. CIT(E), PUNE

Accordingly, the appeal of assessee is allowed for statistical purposes

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

253 (Orissa); ix. Collector Land Acquisition Vs. Mst. Katiji & Ors., 167 ITR 471 (SC); x. Labricare Pvt. Ltd. VS. DCIT & Ors. in ITA No. 01/PUN/2023 dated 23.01.2023. 2.2 The Ld. DR, however, opposed the application for condonation of delay contending that there was no sufficient cause that has been demonstrated by the assessee for the said delay. He relied

SHRI NARAYANA GURUDEVA TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1520 & 1521/Pun/2024 Shri Narayan Gurudeva Trust Pakhal Road, Vadala, Nashik-422001 .......अपीलार्थी / Appellant Pan: Aafts0349M

5) of section 253 of the Act which in our considered view prevented the appellant trust from instituting these present twin appeals within the statutory time allowed under s/s (3) of section 253 of the Act. The said delay therefore is condoned

SHRI NARAYANA GURUDEVA TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX (E), PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1520 & 1521/Pun/2024 Shri Narayan Gurudeva Trust Pakhal Road, Vadala, Nashik-422001 .......अपीलार्थी / Appellant Pan: Aafts0349M

5) of section 253 of the Act which in our considered view prevented the appellant trust from instituting these present twin appeals within the statutory time allowed under s/s (3) of section 253 of the Act. The said delay therefore is condoned

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,PUNE vs. ITO, EXEMPTION, PUNE, PUNE

Bench: Shri Manish Borad & Ms. Astha Chandra

5. Aggrieved, the assessee filed an appeal before the Ld. Addl./JCIT(A) challenging intimation order u/s 143(1) of the Act with a delay which was condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) upheld the decision of the Ld. AO and dismissed the assessee’s appeal for the reason that the assessee filed

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

5. Aggrieved, the assessee filed an appeal before the Ld. Addl./JCIT(A) challenging intimation order u/s 143(1) of the Act with a delay which was condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) upheld the decision of the Ld. AO and dismissed the assessee’s appeal for the reason that the assessee filed

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

5. Aggrieved, the assessee filed an appeal before the Ld. Addl./JCIT(A) challenging intimation order u/s 143(1) of the Act with a delay which was condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) upheld the decision of the Ld. AO and dismissed the assessee’s appeal for the reason that the assessee filed

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

Bench: Shri Manish Borad & Ms. Astha Chandra

5. Aggrieved, the assessee filed an appeal before the Ld. Addl./JCIT(A) challenging intimation order u/s 143(1) of the Act with a delay which was condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) upheld the decision of the Ld. AO and dismissed the assessee’s appeal for the reason that the assessee filed

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

UNIVERSAL REALTY,PUNE, INDIA vs. INCOME TAX OFFICER, WARD 3(3), SWARGATE, PUNE

In the result, appeal of the assessee is dismissed

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.811/Pun/2025 Assessment Year : 2018-19

section 253 of the Act. Assessee only took a alternate remedy to again make the proceedings u/s.250 of the Act alive and filed the appeal against the order u/s.250 of the Act passed by ld.CIT(A) on 24.04.2024 before this Tribunal with a delay of 268 days. Grievance of the assessee before this Tribunal is that ld.CIT(A) ought