ROHINI MARUTI DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

condone the delay of 1918 days in filing of each of the instant appeals before this Tribunal and admit these appeals for adjudication. 3 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 3. From perusal of the grounds of appeal, we notice that common grievance of the assessees is against the levy of penalty u/s.271(1

TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

condone the delay of 1918 days in filing of each of the instant appeals before this Tribunal and admit these appeals for adjudication. 3 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 3. From perusal of the grounds of appeal, we notice that common grievance of the assessees is against the levy of penalty u/s.271(1

AMOL VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

condone the delay of 1918 days in filing of each of the instant appeals before this Tribunal and admit these appeals for adjudication. 3 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 3. From perusal of the grounds of appeal, we notice that common grievance of the assessees is against the levy of penalty u/s.271(1

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO, WARD 2, AHMEDNAGAR, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

B. Phadke Revenue by : Shri Shashank Ojha Date of hearing : 20.08.2025 Date of pronouncement : 12.11.2025 आदेश / ORDER PER BENCH : These bunch of six appeals filed by the assessee are directed against the separate orders dated 20.12.2024 passed u/s 147 r.w.s. 144 of the Act and dated 05.02.2025 passed u/s 271(1)(c) of the Act by Ld. CIT(A)/NFAC

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

B. Phadke Revenue by : Shri Shashank Ojha Date of hearing : 20.08.2025 Date of pronouncement : 12.11.2025 आदेश / ORDER PER BENCH : These bunch of six appeals filed by the assessee are directed against the separate orders dated 20.12.2024 passed u/s 147 r.w.s. 144 of the Act and dated 05.02.2025 passed u/s 271(1)(c) of the Act by Ld. CIT(A)/NFAC

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO, WARD 2, AHMEDNAGAR, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

B. Phadke Revenue by : Shri Shashank Ojha Date of hearing : 20.08.2025 Date of pronouncement : 12.11.2025 आदेश / ORDER PER BENCH : These bunch of six appeals filed by the assessee are directed against the separate orders dated 20.12.2024 passed u/s 147 r.w.s. 144 of the Act and dated 05.02.2025 passed u/s 271(1)(c) of the Act by Ld. CIT(A)/NFAC

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

B. Phadke Revenue by : Shri Shashank Ojha Date of hearing : 20.08.2025 Date of pronouncement : 12.11.2025 आदेश / ORDER PER BENCH : These bunch of six appeals filed by the assessee are directed against the separate orders dated 20.12.2024 passed u/s 147 r.w.s. 144 of the Act and dated 05.02.2025 passed u/s 271(1)(c) of the Act by Ld. CIT(A)/NFAC

PRASANNA SADASHIV SHETE,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13 Prasanna Sadashiv Shete Dcit, Circle 10, Pune 56/8, D-Ii, Midc Shete Industries, Vs. Chinchwad, Pune – 411019 Pan: Adbps4462Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Arvind Desai, Addl Cit Dr Date Of Hearing : 27-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

b) Disallowance u/s 14A Rs. 20,550/- (c) Disallowance of wages and labour charges Rs. 1,48,985/- Rs.38,58,318/- Total 4. Since the assessee filed the appeal before the Ld. CIT(A) / NFAC with a delay of 34 and ½ months from the service of the assessment order, the Ld. CIT(A)/NFAC dismissed the appeal for want

TEJAS SHIVAJI ADSUL,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

In the result, appeal of the assessee is allowed

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

condone the said delay and proceed to decide the appeal. 2 ITA No.59/PUN/2025, AY 2018-19 3. Briefly stated, the facts of the case are that the assessee is an individual and engaged in family business of agriculture. For A.Y. 2018- 19, the assessee did not file his return of income. The case of the assessee was reopened

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR

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

271(1)(c) of the Act\nby Ld. CIT(A)/NFAC for the assessment years 2013-14, 2015-16\nand 2016-17 respectively.\n2. Since the identical facts and common issues are involved in all\nthe above captioned six appeals as per respective grounds of appeal\nemanate from records, we proceed to dispose of the same by this\ncommon order

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR, AHMEDNAGAR

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

271(1)(c) of the Act\nby Ld. CIT(A)/NFAC for the assessment years 2013-14, 2015-16\nand 2016-17 respectively.\n2. Since the identical facts and common issues are involved in all\nthe above captioned six appeals as per respective grounds of appeal\nemanate from records, we proceed to dispose of the same by this\ncommon order

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1,, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRICIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

RAMDAS PANDHARINATH KALE(HUF),PUNE vs. ITO, WARD-12(3), PUNE, PUNE

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

Bench: Shri R.K.Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.246/Pun/2025 िनधा"रण वष" / Assessment Year: 2013-14 Ramdas Pandharinath Kale V The Income Tax Officer, (Huf), S Ward-12(3), Pune. Wagjholi, Kalewasti, Kasanand Road, Haveli, Pune – 412207. Pan: Aaqhr7916A Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhay Avachat – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 27/03/2025 Date Of Pronouncement 28/03/2025 आदेश/ Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Delhi U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 19.10.2024 For The A.Y.2013-14. The Assessee Has Raised The Following Grounds Of Appeal : “Each Ground Is Taken Without Prejudice To Each Other.

section 271(1)(c) of the Act. ITA No.246/PUN/2025 [A] 3. After considering the submission of the assessee, the ld.CIT(A) dismissed the appeal filed by the assessee by not condoning the delay of 48 days. It is this order against which the assessee is in appeal before this tribunal. 4. The ld.AR appearing from the side of the assessee

MANOJ MADANLAL CHHAJED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE

delaying the process of claiming deduction under\nSection 80IA/IB of the Act. All this would indicate that Assessing\nOfficer had formed an opinion while passing the order dated 9 th\nMarch, 2005. This Court in Aroni Commercials Ltd. v/s. Assistant\nCommissioner of Income Tax 367 ITR 405 had occasion to consider\nsomewhat similar submission made by the Revenue and negatived