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

271F. Similarly, in case of failure to file return by charitable society under section 139 (4A) penalty has been prescribed under section 272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case

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

271F. Similarly, in case of failure to file return by charitable society under section 139 (4A) penalty has been prescribed under section 272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case

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

271F. Similarly, in case of failure to file return by charitable society under section 139 (4A) penalty has been prescribed under section 272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case

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

271F. Similarly, in case of failure to file return by charitable society under section 139 (4A) penalty has been prescribed under section 272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case

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

271F. Similarly, in case of failure to file return by charitable society under section 139 (4A) penalty has been prescribed under section 272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case

JAYVANTI JANARDAN BHANUSKAR,RAIGAD vs. ACIT, CIRCLE-PANVEL, PANVEL

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

delay in filing of the appeal and admit the same for\nadjudication.\n3. The assessee has raised the following grounds of appeal :-\n\"1. The Commissioner of Income-tax (Appeals) at the National Faceless Appeal\nCentre (hereinafter referred to as the CIT(A)) erred in framing an ex-parte\norder.\n2. The appellant contends that on the facts

SANTOSH MARUTI PAWAR,PUNE vs. ITO WARD 14(5) PUNE, PUNE

In the result, the appeal of the assessee stands partly allowed for statistical purposes

Bench: Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1311/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Santosh Maruti Pawar, Vs. Ito, Ward-14(5), Pune. At Post Gopal Wadi, Daund, Pune- 413801. Pan : Bhrpp4140F Appellant Respondent Assessee By : Shir Paras Munot Revenue By : Shri Akhilesh Srivastava Date Of Hearing : 04.09.2024 Date Of Pronouncement : 08.10.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.01.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2012-13. 2. The Present Appeal Is Filed Belatedly. The Ld. Ar With The Help Of Delay Condonation Application Supported With An Affidavit Submitted That The Assessee Was Prevented By Reasonable Cause For Not Submitting The Appeal In Prescribed Time Limit. It Was Submitted That The Assessee Was Suffering From Hepatomegaly & Undergoing

condone the delay in filing of this appeal and admit the appeal for adjudication on merits. 3. The appellant raised the following grounds of appeal :- “1. The Ld. Assessing Officer erred in law and in fact in making addition of Rs.10,00,000/- as unexplained investment to the Returned Income without considering the factual position of the same

MAJHAR ISMAIL HASHMI SAYAD,PARBHANI vs. INCOME TAX OFFICER & TPS , PARBHANI

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

Bench: Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.783/Pun/2024 िनधा"रण वष" / Assessment Year : 2011-12 Majhar Ismail Hashmi Vs. Ito & Tps, Parbhani. Sayad, Near Datta Mandir, Gangakhed, Dist. Parbhani- 431514. Pan : Bzhps1440M Appellant Respondent Assessee By : None Revenue By : Umashankar Prasad Date Of Hearing : 22.07.2024 Date Of Pronouncement : 29.07.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.12.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2011-12. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & The Circumstances Of The Case & In Law, Lower Authorities Erred In Passing Ex-Parte Order & Erred In Deciding The Issue Only On The Basis Of Material Available With Them, This Action Is Being Violative Of Principal Of Natural Justice. Your Appellant Prays For Granting Opportunity Of Hearing Before Lower Authorities. Without Prejudice To The Above Grounds Of Appeal, Following Grounds Are Also Taken On Merit:

section 139 of the IT Act for the year under consideration. Therefore, a notice u/s 148 of the IT Act was issued on 27.03.2018 requesting the assessee to file his return of income. Thereafter, notice u/s 142(1) was issued on 11.07.2018. Since the assessee failed to file his return of income, a show-cause notice u/s 274 r.w.s. 271F

RAMDAS DHANAJI DHANKUDE,PUNE vs. ACIT, CENTRAL CIRCLE 2(4), PUNE, PUNE

In the result, all the appeals are allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

271F Pune 411045 Maharashtra PAN : AHWPD3801H Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasnani Date of hearing 19-10-2022 Date of pronouncement 19-10-2022 आदेश / ORDER PER R.S. SYAL, VP : This batch of nine appeals has five appeals against the confirmation of penalty u/s.271(1)(b) in relation to the A.Yrs

RAMDAS DHANAJI DHANKUDE,PUNE vs. ACIT, CENTRAL CIRCLE 2(4), PUNE, PUNE

In the result, all the appeals are allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

271F Pune 411045 Maharashtra PAN : AHWPD3801H Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasnani Date of hearing 19-10-2022 Date of pronouncement 19-10-2022 आदेश / ORDER PER R.S. SYAL, VP : This batch of nine appeals has five appeals against the confirmation of penalty u/s.271(1)(b) in relation to the A.Yrs

RAMDAS DHANAJI DHANKUDE,PUNE vs. ACIT, CENTRAL CIRCLE 2(4), PUNE, PUNE

In the result, all the appeals are allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

271F Pune 411045 Maharashtra PAN : AHWPD3801H Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasnani Date of hearing 19-10-2022 Date of pronouncement 19-10-2022 आदेश / ORDER PER R.S. SYAL, VP : This batch of nine appeals has five appeals against the confirmation of penalty u/s.271(1)(b) in relation to the A.Yrs

RAMDAS DHANAJI DHANKUDE,PUNE vs. ACIT, CENTRAL CIRCLE 2(4), PUNE, PUNE

In the result, all the appeals are allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

271F Pune 411045 Maharashtra PAN : AHWPD3801H Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasnani Date of hearing 19-10-2022 Date of pronouncement 19-10-2022 आदेश / ORDER PER R.S. SYAL, VP : This batch of nine appeals has five appeals against the confirmation of penalty u/s.271(1)(b) in relation to the A.Yrs

RAMDAS DHANAJI DHANKUDE,PUNE vs. ACIT, CENTRAL CIRCLE 2(4), PUNE, PUNE

In the result, all the appeals are allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

271F Pune 411045 Maharashtra PAN : AHWPD3801H Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasnani Date of hearing 19-10-2022 Date of pronouncement 19-10-2022 आदेश / ORDER PER R.S. SYAL, VP : This batch of nine appeals has five appeals against the confirmation of penalty u/s.271(1)(b) in relation to the A.Yrs

RAMDAS CHABAJI DHANKUDE,PUNE vs. ACIT, CENTRAL CIRCLE 2(4), PUNE

In the result, all the appeals are allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

271F Pune 411045 Maharashtra PAN : AHWPD3801H Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasnani Date of hearing 19-10-2022 Date of pronouncement 19-10-2022 आदेश / ORDER PER R.S. SYAL, VP : This batch of nine appeals has five appeals against the confirmation of penalty u/s.271(1)(b) in relation to the A.Yrs

RAMDAS DHANAJI DHANKUDE,PUNE vs. ACIT, CENTRAL CIRCLE 2(4), PUNE, PUNE

In the result, all the appeals are allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

271F Pune 411045 Maharashtra PAN : AHWPD3801H Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasnani Date of hearing 19-10-2022 Date of pronouncement 19-10-2022 आदेश / ORDER PER R.S. SYAL, VP : This batch of nine appeals has five appeals against the confirmation of penalty u/s.271(1)(b) in relation to the A.Yrs

RAMDAS DHANAJI DHANKUDE,PUNE vs. ACIT, CENTRAL CIRCLE 2(4), PUNE, PUNE

In the result, all the appeals are allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

271F Pune 411045 Maharashtra PAN : AHWPD3801H Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasnani Date of hearing 19-10-2022 Date of pronouncement 19-10-2022 आदेश / ORDER PER R.S. SYAL, VP : This batch of nine appeals has five appeals against the confirmation of penalty u/s.271(1)(b) in relation to the A.Yrs

RAMDAS DHANAJI DHANKUDE,PUNE vs. ACIT, CENTRAL CIRCLE 2(4), PUNE, PUNE

In the result, all the appeals are allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

271F Pune 411045 Maharashtra PAN : AHWPD3801H Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasnani Date of hearing 19-10-2022 Date of pronouncement 19-10-2022 आदेश / ORDER PER R.S. SYAL, VP : This batch of nine appeals has five appeals against the confirmation of penalty u/s.271(1)(b) in relation to the A.Yrs