ARIHANT VASTUSHILP PROPCON PRIVATE LIMITED,PUNE vs. ITO WARD 1(1), PUNE

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

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

section 68 of the Act. Similarly in absence of any valid explanation regarding the discrepancy in respect of the property sold, the Assessing Officer applied the profit rate of 12% on the sale of property at 6,45,19,025/- and made addition of Rs.77,42,284/-. The Assessing Officer accordingly completed the assessment u/s 143(3) r.w.s. 144B

ARIHANT VASTUSHILP PROPCON PRIVATE LIMITED,PUNE vs. ITO WARD 1(1), PUNE

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

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

section 68 of the Act. Similarly in absence of any valid explanation regarding the discrepancy in respect of the property sold, the Assessing Officer applied the profit rate of 12% on the sale of property at 6,45,19,025/- and made addition of Rs.77,42,284/-. The Assessing Officer accordingly completed the assessment u/s 143(3) r.w.s. 144B

ARIHANT VASTUSHILP PROPCON PRIVATE LIMITED,PUNE vs. ITO WARD 1(1), PUNE

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

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

section 68 of the Act. Similarly in absence of any valid explanation regarding the discrepancy in respect of the property sold, the Assessing Officer applied the profit rate of 12% on the sale of property at 6,45,19,025/- and made addition of Rs.77,42,284/-. The Assessing Officer accordingly completed the assessment u/s 143(3) r.w.s. 144B

DY. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA, SATARA vs. SHRI SIDDHANATH NAGARI SAHAKARI PATSANSTHA MARYA DAHIWADI, TAL. MAN SATARA

In the result, the appeal of the Revenue in ITA No

45. To sum up, therefore, the ratio decidendi of Citizen Co-operative Society Ltd.\n(supra), must be given effect to. Section 80P of the IT Act, being a benevolent\nprovision enacted by Parliament to encourage and promote the credit of the co-\noperative sector in general must be read liberally and reasonably, and if there is\nambiguity, in favour

DY. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA, SATARA vs. SHRI SIDDHANATH NAGARI SAHAKARI PATSANSTHA MARYA DAHIWADI, MAN,SATARA

In the result, the appeal of the Revenue in ITA No

45. To sum up, therefore, the ratio decidendi of Citizen Co-operative Society Ltd.\n(supra), must be given effect to. Section 80P of the IT Act, being a benevolent\nprovision enacted by Parliament to encourage and promote the credit of the co-\noperative sector in general must be read liberally and reasonably, and if there is\nambiguity, in favour

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

4. We are unable to agree with Mr. Suresh Kumar. The Tribunal has found that in the light of these admitted facts, there is substance in the assessee's arguments. The Tribunal perused its own order for the assessment year 2005-06 restoring the matter to file of the Assessing Officer and to make a de novo assessment. It held

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

4. We are unable to agree with Mr. Suresh Kumar. The Tribunal has found that in the light of these admitted facts, there is substance in the assessee's arguments. The Tribunal perused its own order for the assessment year 2005-06 restoring the matter to file of the Assessing Officer and to make a de novo assessment. It held

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

4. We are unable to agree with Mr. Suresh Kumar. The Tribunal has found that in the light of these admitted facts, there is substance in the assessee's arguments. The Tribunal perused its own order for the assessment year 2005-06 restoring the matter to file of the Assessing Officer and to make a de novo assessment. It held

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

4. We are unable to agree with Mr. Suresh Kumar. The Tribunal has found that in the light of these admitted facts, there is substance in the assessee's arguments. The Tribunal perused its own order for the assessment year 2005-06 restoring the matter to file of the Assessing Officer and to make a de novo assessment. It held

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

4. We are unable to agree with Mr. Suresh Kumar. The Tribunal has found that in the light of these admitted facts, there is substance in the assessee's arguments. The Tribunal perused its own order for the assessment year 2005-06 restoring the matter to file of the Assessing Officer and to make a de novo assessment. It held

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

4. We are unable to agree with Mr. Suresh Kumar. The Tribunal has found that in the light of these admitted facts, there is substance in the assessee's arguments. The Tribunal perused its own order for the assessment year 2005-06 restoring the matter to file of the Assessing Officer and to make a de novo assessment. It held

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, the appeal filed by the assessee being ITA

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.764/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Indian Medical Association V Dcit, Pune Branch, S Exemption Circle, Pune. 992, Dr.Nitu Mandke, Ima House, Tilak Road, Pune – 411002. Pan: Aaati2653M Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S. Pathak Revenue By Shri Ramnath P Murkunde-Addl.Cit Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 28.02.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 22.05.2021 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

section 143(3) of the Act, dated 22.05.2021 for A.Y.2018-19. The Assessee has raised the following grounds of appeal : ITA No.764/PUN/2025 [A] “1] The learned CIT(A) erred in not condoning the delay of 567 days in filing the appeal and thereby erred in dismissing the appeal of the assessee. 2] The learned CIT(A) erred in holding that

OM J J SWA VISHWASHANTI DHAM NIRMAN SANSTHA,VERUL vs. ITO EXEMPTION WARD, AURANGABAD

In the result, appeal of the Assessee is allowed for statistical\npurpose

45,02,150 made by the CPC is\nwholly unjustified and liable to be deleted\nGeneral Ground:\n8. The appellant craves leave to add, alter, amend, or withdraw any of\nthe above grounds at the time of hearing, in the interest of justice.”\nThe Assessee filed an Affidavit for condonation of delay as\nunder :\n“AFFIDAVIT FOR CONDONATION OF DELAY

MANOHAR WAMAN PANDAGALE,PUNE vs. INCOME TAX OFFICER WARD 3(3), PUNE

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

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

45,000/- on account of undisclosed capital gain and (iii) Rs.75,896/- on account of interest income. 3. Aggrieved, the assessee carried the matter before the Ld. CIT(A)/NFAC. Before the Ld. CIT(A)/NFAC, the appeal was filed with a delay of 755 days. The Ld. CIT(A)/NFAC did not condone the said delay and dismissed

MANJU MADHUSUDAN DHOOT L/H OF LATE MADHUSUDAN DHOOT,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR

In the result, both the appeals of the assessee are partly allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.1919 & 1920/Pun/2024 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10

condone the delay in filing the instant appeals and proceed for adjudication on merits. 6. I first take up the appeal for A.Y. 2007-08. Grounds of appeal raised by assessee in ITA No.1919/PUN/2024 read as under: “The following grounds are taken without prejudice to each other - On facts and in law, 1] The Ld. CIT(A) erred in holding

MANJU MADHUSUDAN DHOOT, L/H OF LATE MADHUSUDAN DHOOT,AHMEDNAGAR vs. ITO, WARD 1, AHMEDNAGAR

In the result, both the appeals of the assessee are partly allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.1919 & 1920/Pun/2024 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10

condone the delay in filing the instant appeals and proceed for adjudication on merits. 6. I first take up the appeal for A.Y. 2007-08. Grounds of appeal raised by assessee in ITA No.1919/PUN/2024 read as under: “The following grounds are taken without prejudice to each other - On facts and in law, 1] The Ld. CIT(A) erred in holding

BALASAHEB GANPAT JARE,BEED vs. ITO WARD 1(5), AURANGABAD

In the result, the appeal of the assessee in ITA

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

Section 249 of the Act. 4. The appellant craves leave to add, alter, amend, or delete any of the above grounds of appeal.” 5. Facts of the case, in brief, are that the assessee is an individual stated to be engaged in the business of Sales and Purchase of Food grains oil seeds under the name & style “Jare Traders

BALASAHEB GANPAT JARE,BEED vs. ITO WARD 1(5), AURANGABAD

In the result, the appeal of the assessee in ITA

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

Section 249 of the Act. 4. The appellant craves leave to add, alter, amend, or delete any of the above grounds of appeal.” 5. Facts of the case, in brief, are that the assessee is an individual stated to be engaged in the business of Sales and Purchase of Food grains oil seeds under the name & style “Jare Traders

SURESH DATTATRAY GURAV,BAVDHAN PUNE vs. ITO WARD 13(2), PUNE

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2172/Pun/2024 िनधा"रण वष" / Assessment Year: 2014-15 Suresh Dattatray Gurav, V The Income Tax Officer, Flat No.5, Mangesh Garden, S Ward-2(3), Nashik. Bavdhan Khurd, Mulshi, Pune – 411021. Pan: Aaypg3217D Appellant/ Assessee Respondent / Revenue Assessee By Shri Harshal Nasikkar – Ar Revenue By Shri Ratnakar Shelake – Add.Jcit(Dr) Date Of Hearing 02/01/2025 Date Of Pronouncement 31/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under

section 250 of the Income-tax Act, 1961 for Assessment Year 2015-16; dated 23.11.2021. The Assessee has raised the following grounds of appeal : “1. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in rejecting the request for condonation of delay made by the appellant in the appropriate