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28 results for “condonation of delay”+ Section 271Dclear

Sorted by relevance

Pune28 Karnataka21 Jaipur21 Mumbai18 Kolkata17 Delhi17 Chennai13 Ahmedabad12 Bangalore12 Visakhapatnam7 Hyderabad7 Rajkot6 Cochin6 Nagpur5 Amritsar4 Agra3 Surat3 Indore3 Raipur2 Guwahati1 SC1 Chandigarh1

Key Topics

Section 13246 Section 153A32 Section 143(2)25 Section 271D20 Addition to Income17 Penalty13 Deduction13 Section 13912 Search & Seizure12 Section 142(1)

ECOBOARD INDUSTRIES LTD,PUNE vs. DY COMM OF INCOME TAX CIRCLE 1(1) PUNE, PUNE

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1150/PUN/2024[2017-18]Status: DisposedITAT Pune17 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1148 To 1151/Pun/2024 Assessment Years : 2017-18 & 2018-19

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Sandeep P. Sathe

Section 143(2)Section 143(3)Section 269SSection 269TSection 270ASection 270A(2)Section 271DSection 36(1)(va)Section 40Section 40A(7)

Showing 1–20 of 28 · Page 1 of 2

9

Section 270A(2)8

section 271D. Ld. AO also levied penalty of Rs.1,75,10,751/- on the ground that the assessee repaid loans/deposits to various parties through modes other than the modes specified u/s.269T of the Act. 4. Dissatisfied assessee contested the penalty orders before the ld.CIT(A) with a delay of 775, 366, 363 and 979 days. Before the ld.CIT

ECOBOARD INDUSTRIES LTD,PUNE vs. DY COMM OF INCOME TAX, CIR 1(1), PUNE, PUNE

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1148/PUN/2024[2017-18]Status: DisposedITAT Pune17 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1148 To 1151/Pun/2024 Assessment Years : 2017-18 & 2018-19

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Sandeep P. Sathe

Section 143(2)Section 143(3)Section 269SSection 269TSection 270ASection 270A(2)Section 271DSection 36(1)(va)Section 40Section 40A(7)

section 271D. Ld. AO also levied penalty of Rs.1,75,10,751/- on the ground that the assessee repaid loans/deposits to various parties through modes other than the modes specified u/s.269T of the Act. 4. Dissatisfied assessee contested the penalty orders before the ld.CIT(A) with a delay of 775, 366, 363 and 979 days. Before the ld.CIT

ECOBOARD INDUSTRIES LTD,PUNE vs. DY COMM OF INCOME TAX CIRCLE 1(1) PUNE, PUNE

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1151/PUN/2024[2018-19]Status: DisposedITAT Pune17 Jan 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1148 To 1151/Pun/2024 Assessment Years : 2017-18 & 2018-19

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Sandeep P. Sathe

Section 143(2)Section 143(3)Section 269SSection 269TSection 270ASection 270A(2)Section 271DSection 36(1)(va)Section 40Section 40A(7)

section 271D. Ld. AO also levied penalty of Rs.1,75,10,751/- on the ground that the assessee repaid loans/deposits to various parties through modes other than the modes specified u/s.269T of the Act. 4. Dissatisfied assessee contested the penalty orders before the ld.CIT(A) with a delay of 775, 366, 363 and 979 days. Before the ld.CIT

ECOBOARD INDUSTRIES LTD,PUNE vs. DY COMM OF INCOME TAX CIRCLE 1(1) PUNE, PUNE

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1149/PUN/2024[2017-18]Status: DisposedITAT Pune17 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1148 To 1151/Pun/2024 Assessment Years : 2017-18 & 2018-19

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Sandeep P. Sathe

Section 143(2)Section 143(3)Section 269SSection 269TSection 270ASection 270A(2)Section 271DSection 36(1)(va)Section 40Section 40A(7)

section 271D. Ld. AO also levied penalty of Rs.1,75,10,751/- on the ground that the assessee repaid loans/deposits to various parties through modes other than the modes specified u/s.269T of the Act. 4. Dissatisfied assessee contested the penalty orders before the ld.CIT(A) with a delay of 775, 366, 363 and 979 days. Before the ld.CIT

PRAVIN SHRIRAM TAPARE,AURANGABAD vs. ITO 1(5) AURANGABAD, AURANGABAD

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

ITA 2186/PUN/2025[2018-2019]Status: DisposedITAT Pune01 Jan 2026AY 2018-2019

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Girish Ladda (virtual)For Respondent: Smt. Indira R. Adakil, Addl.CIT

Section 142(1)Section 147Section 148Section 151Section 269SSection 271D

section 269SS of the Act by accepting and depositing cash in his bank account. According to Ld.AO, assessee accepted deposit of ₹ 15,39,000/- and he therefore imposed penalty of ₹ 15,39,000/- u/s. 271D of the Act. 3. Aggrieved, assessee carried the matter before the Ld.CIT(A) /NFAC. Appeal was filed with a delay of 50 days. 3 Ld.CIT

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 607/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore

Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

DCIT, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SMT. ASHA BHAGWANRAO KADAM, PUNE

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1894/PUN/2024[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore

Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

DCIT, CENTRAL CIRCLE-1, AURANGABAD vs. SMT. ASHA BHAGWANRAO KADAM, PUNE

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1895/PUN/2024[2018 19]Status: DisposedITAT Pune19 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore

Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, PUNE

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 608/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore

Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 611/PUN/2025[2018-19]Status: DisposedITAT Pune19 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore

Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

DCIT, CENTRAL CIRCLE-1, AURANGABAD vs. SMT. ASHA B. KADAM, PUNE

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1896/PUN/2024[2018 19]Status: DisposedITAT Pune19 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore

Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 609/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore

Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 610/PUN/2025[2018-19]Status: DisposedITAT Pune19 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore

Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

delay in filing of these appeals is condoned and the appeals are admitted for adjudication. 3. First we take up IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee for assessment year 2019-20. Facts of the case, in brief, are that the assessee is an individual engaged in the business of carrying

RAJENDRA RAMESHLAL GUGALE,PUNE vs. PRINICIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 1676/PUN/2024[2017-18]Status: DisposedITAT Pune30 Dec 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Kumar Keshari, CIT

Section 1Section 127Section 132Section 143(2)Section 143(3)Section 153CSection 263Section 269SSection 69C

condonation of delay of 133 days in filing of the appeal since there was reasonable cause on his part in not filing the appeal within prescribed time limit. 15 ITA.No.1676/PUN./2024 2) The Ld. Pr. CIT erred holding that the assessment order passed u/s.153C r.w.s.143(3) was erroneous and prejudicial to the interest of the revenue and thereby erred

DHANASHREE SANDEEP SHETE ,SANGLI vs. ITO , WARD NO- 1 , SANGLI

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

ITA 1690/PUN/2025[2017-18]Status: DisposedITAT Pune24 Nov 2025AY 2017-18

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Narendra Joshi (Virtual)For Respondent: Shri Bharat Andhale

Section 147Section 148Section 44A

condone the delay and proceed to adjudicate the appeal. 3. The appellant has raised the following grounds of appeal :- “Ground 1: Sec 44AD The learned CIT(A) erred in applying the provisions of Section 44AD of the Income-tax Act, 1961, to the entire gross receipts of Rs.2,54,84,850/-, without appreciating that a substantial portion of these receipts

PRIYANVADA AMOL MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1065/PUN/2024[2015-16]Status: DisposedITAT Pune26 Nov 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of. (NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGUSTRAR-cum-PS COURT MASTER (NSH) 18. On careful reading of the above, we note that the Hon‟ble Supreme Court declined

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1092/PUN/2024[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of. (NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGUSTRAR-cum-PS COURT MASTER (NSH) 18. On careful reading of the above, we note that the Hon‟ble Supreme Court declined

PRIYANVADA AMOL MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1064/PUN/2024[2014-15]Status: DisposedITAT Pune26 Nov 2024AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of. (NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGUSTRAR-cum-PS COURT MASTER (NSH) 18. On careful reading of the above, we note that the Hon‟ble Supreme Court declined

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1091/PUN/2024[2012-13]Status: DisposedITAT Pune26 Nov 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of. (NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGUSTRAR-cum-PS COURT MASTER (NSH) 18. On careful reading of the above, we note that the Hon‟ble Supreme Court declined

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1095/PUN/2024[2016-17]Status: DisposedITAT Pune26 Nov 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of. (NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGUSTRAR-cum-PS COURT MASTER (NSH) 18. On careful reading of the above, we note that the Hon‟ble Supreme Court declined