M/S. CHEM-TECH LABORATORISE PVT. LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC-TDS, PUNE

In the result, both appeals of the assessee i

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.485 & 486/Pun/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/S.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs Of Income Tax, Cpc(Tds), S-22, Parvati Industrial Estate, Pune. Pune-Satara Road, Pune-411009. Pan: Aaecc 3473 E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 22/06/2022 Date Of Pronouncement 23/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals), Pune-10 For The A.Y.2013-14 & 2014-15 Respectively, Both Dated 04.03.2020. Since The Facts & Issue Involved In Both The Appeals Are Same, Therefore, Both The Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.485/Pun/2020 For A.Y.2013-14 As Lead Case.

1] The learned CIT Appeal -10, Pune, has failed to Condon the delay in filing the appeal and erred in not appreciating the principals laid down by Hon’ble Apex court in the case of Collector Land Acquisition V/s. MST Katiji that substantial justice should prevail over technical considerations in condoning of the appeals. 2] The learned CIT(A) failed

M/S. CHEM-TECH LABORATORISE PVT. LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC-TDS, PUNE

In the result, both appeals of the assessee i

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.485 & 486/Pun/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/S.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs Of Income Tax, Cpc(Tds), S-22, Parvati Industrial Estate, Pune. Pune-Satara Road, Pune-411009. Pan: Aaecc 3473 E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 22/06/2022 Date Of Pronouncement 23/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals), Pune-10 For The A.Y.2013-14 & 2014-15 Respectively, Both Dated 04.03.2020. Since The Facts & Issue Involved In Both The Appeals Are Same, Therefore, Both The Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.485/Pun/2020 For A.Y.2013-14 As Lead Case.

1] The learned CIT Appeal -10, Pune, has failed to Condon the delay in filing the appeal and erred in not appreciating the principals laid down by Hon’ble Apex court in the case of Collector Land Acquisition V/s. MST Katiji that substantial justice should prevail over technical considerations in condoning of the appeals. 2] The learned CIT(A) failed

ADHERE FOUNDATION,PUNE vs. AO, EXEMPTION WARD , PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.954/Pun/2024 Assessment Year : 2021-22

delay of 32 days occurred in preferring the appeal before the Tribunal is condoned by virtue of decision of Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC . 4. Assessee has raised following grounds of appeal : “1. That impugned order passed by the National Faceless Appeal Centre, Delhi

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. VISTA NIRMAN PVT. LTD., MUMBAI

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2011-12

delay in filing of the CO is condoned and the CO is admitted for adjudication. 3. Facts of the case, in brief, are that the assessee is a private company, engaged in the business of trading in shares and securities. It filed its return of income on 23.12.2011 declaring total loss of Rs.26,873/-. The assessment was completed

SHAH CONSTRUCTIO,SATARA vs. ACIT, CIRCLE-SATARA, SATARA

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

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.617/Pun/2024 धििाारण वषा / Assessment Year: 2022-23 Shah Construction, Vs Acit, Satara Parag, 286 2, Circle, Satara Budhwar Peth, Tal Karad, Dist Satara- 415110 Maharashtra Pan-Aaffs0461E Appellant Respondent

256/- be deleted. 5. The leamed CIT(A) has not appreciated the facts of the case and the valid documents submitted during the course of assessment proceedings. 6. On the facts and in the circumstances of the case and in law and considering ments of the case and heavy demand raise at Rs. 33,82,500/- early hearing be granted

SHREE SANT SAVTA GRAMIN BIGAR SETI SAHAKARI PATHASANSTHA MARYADIT,PIMAPALGAON vs. ASSESSING OFFICER, NASHIK

In the result, appeal of the Assessee for A

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩलसं. / Ita Nos.1596 & 1598/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha S Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 & 2018-19, Both Dated 27.11.2024 Emanating From Separate Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019 & 24.02.2021 Respectively. For The Sake Of

section 250 of the Income Tax Act, 1961 for A.Y.2017-18 and 2018-19, both dated 27.11.2024 emanating from separate Assessment Order u/s.143(3) of the I.T.Act, dated 15.12.2019 and 24.02.2021 respectively. For the sake of ITA Nos.1596 & 1598/PUN/2025 [A] convenience, these two appeals were heard together and are being disposed of by this common order. We treat appeal for A.Y.2017-18

SHREE SANT SAVTA GRAMIN BIGAR SETI SAHAKARI PATHASANSTHA MARYADIT,PIMPALGAON vs. ASSESSING OFFICER, NASHIK

In the result, appeal of the Assessee for A

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩलसं. / Ita Nos.1596 & 1598/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha S Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 & 2018-19, Both Dated 27.11.2024 Emanating From Separate Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019 & 24.02.2021 Respectively. For The Sake Of

section 250 of the Income Tax Act, 1961 for A.Y.2017-18 and 2018-19, both dated 27.11.2024 emanating from separate Assessment Order u/s.143(3) of the I.T.Act, dated 15.12.2019 and 24.02.2021 respectively. For the sake of ITA Nos.1596 & 1598/PUN/2025 [A] convenience, these two appeals were heard together and are being disposed of by this common order. We treat appeal for A.Y.2017-18

LATE PRATAPSINGH KARTARSINGH WALIA REPRESENTED BY HIS LEGAR HEIR MRS. AMARJEETKAUR PRATAPSINGH WALIA,PUNE vs. INCOME TAX OFFICER, WARD-8(4), PUNE, PUNE

In the result, the appeal of assessee in ITA No

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

condone the delay in both the appeals and proceed to decide the appeals. ITA No. 752/PUN/2024 for AY 2013-14 3. The assessee has raised the following grounds of appeal : “1. On the facts and circumstances of the case and in law the learned AO and the CIT(A) was not justified in making / upholding addition of Rs.1

LATE PRATAPSINGH KARTARSINGH WALIA REPRESENTED BY HIS LEGAR HEIR MRS. AMARJEETKAUR PRATAPSINGH WALIA ,PUNE vs. INCOME TAX OFFICER, WARD-8(4), PUNE, PUNE

In the result, the appeal of assessee in ITA No

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

condone the delay in both the appeals and proceed to decide the appeals. ITA No. 752/PUN/2024 for AY 2013-14 3. The assessee has raised the following grounds of appeal : “1. On the facts and circumstances of the case and in law the learned AO and the CIT(A) was not justified in making / upholding addition of Rs.1

SHREE SANT SAVTA GRAMIN BIGAR SETI SAHAKARI PATHSANSTA MARAYADIT,NASHIK vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

In the result, appeal of the Assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1625/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Shree Sant Savta Gramin Bigar V Assessment Unit, Seti Sahakari Pathsanstha S. Income Tax Department, Maryadit, Delhi. Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Dayanand Jawalikar – Addl.Cit Date Of Hearing 14/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18, Dated 27.11.2024 Emanating From Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019. The Assessee Has Raised Following Grounds Of Appeal :

section 250 of the Income Tax Act, 1961 for A.Y.2017-18, dated 27.11.2024 emanating from Assessment Order u/s.143(3) of the I.T.Act, dated 15.12.2019. The assessee has raised following grounds of appeal : ITA No.1625/PUN/2025 [A] “1. On the facts and in the prevailing circumstances of the case and in law, the learned CIT Appeal, erred in disallowing the deduction of Rs.60

MRS. SUREKHA HANUMANTRAO PAWAR,PUNE vs. ITO, WARD 14(1), PUNE, PUNE

In the result, grounds of appeal raised by the Assessee are allowed for statistical purpose

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.225/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Mrs.Surekha Hanumantrao V The Income Tax Officer, Pawar, S. Ward-14(1), Pune. Sr.No.47, Sunita Nagar, Vadgaon Sheri, Pune - 411014. Maharashtra. Pan: Bhepp5383D Appellant/ Assessee Respondent / Revenue Assessee By Shri Digambar Surwase – Ar Revenue By Shri Ajitesh Kumar Meena – Addl.Cit(Dr) Date Of Hearing 10/06/2025 Date Of Pronouncement 11/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Y.2012-13 Dated 02.07.2024. 2. The Assessee Has Raised The Following Grounds Of Appeal :

section 250 of the Income Tax Act, 1961, for the A.Y.2012-13 dated 02.07.2024. 2. The Assessee has raised the following grounds of appeal : ITA No.225/PUN/2025 [A] “1. On facts and circumstances of case and in law, the learned CIT(A) (NFAC) erred in dismissing the appeal of appellant for non- prosecution. The appellant prays for just, proper and appropriate relief

KHUDDUS HAJI HASANALI ,SOLAPUR vs. INCOME-TAX OFFICER, WARD 2(3), PUNE

Appeal is dismissed

256 Jodbhavi Peth, Solapur – 413 002 PAN: ACLPS 8791 B :Appellant Vs. The Income-tax Officer Ward 2(3) Pune. : Respondent Appellant by : None Respondent by : Shri M.G. Jasnani Date of Hearing : 28-07-2022 Date of Pronouncement : 17-08-2022 ORDER This assessee’s appeal for A.Y. 2007-08 is against CIT(A)-1, Pune’s order dated

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -6,, PUNE vs. M/S. SION PANVEL TOLLWAYS PVT.LTD,, PUNE

In the result, the appeal of the Revenue is partly allowed and

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

delay is condoned by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 and the instant cross objections are admitted for disposal on merits

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -6,, PUNE vs. M/S. SION PANVEL TOLLWAYS PVT.LTD,, PUNE

In the result, the appeal of the Revenue is partly allowed and

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

delay is condoned by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 and the instant cross objections are admitted for disposal on merits

LOKESH SADASHIV SHETTY,,AHMEDNAGAR vs. INCOME-TAX OFFICER, WARD - 2,, AHMEDNAGAR

In the result, the appeal of the assessee is partly allowed

delay, in my considered opinion, should be condoned and I proceed to adjudicate the issue on merits. Preliminary Issue 5. Before me, ld. Counsel for the assessee submitted that this is a case of CASS for the purpose of limited scrutiny is to examine “the turnover of the assessee as the same deferred from the turnover returned under