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13 results for “condonation of delay”+ Section 54Fclear

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Key Topics

Section 54F14Deduction11Addition to Income10Section 271(1)(c)9Section 44A6Section 1476Section 143(3)6Section 54E6Long Term Capital Gains6

ANIL HANUMANT CHOUDHARI,PUNE vs. INCOME TAX OFFICER WARD 8(3) PUNE, PUNE

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

ITA 406/PUN/2025[2020-21]Status: DisposedITAT Pune25 Nov 2025AY 2020-21

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

For Appellant: Shri B.R. BarveFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 144Section 251Section 54F

condoned the delay in submitting ITR-V and both the returns are valid returns. 4) The Ld. CIT(A) erred in passing the final appeal order without taking into consideration the point of dispute (i.e. difference between ready reckoner value of the property and stamp duty paid on the apparent consideration) or referring the case back to the file

Section 54B5
Condonation of Delay5
Capital Gains5

TEJASHREE ATUL PATIL,PUNE vs. PR.CIT - 2, PUNE

In the result, appeal of the assessee is dismissed

ITA 927/PUN/2025[2015-16]Status: DisposedITAT Pune08 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri C.V.DeshpandeFor Respondent: Shri Amit Bobde
Section 147Section 148Section 263Section 54F

delay of 237 days is condoned in light of judgments of Hon’ble Apex Court Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382). 3. Brief facts of the case

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

In the result, all the appeals (ITA Nos

ITA 1839/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

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

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

In the result, all the appeals (ITA Nos

ITA 1837/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

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

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

In the result, all the appeals (ITA Nos

ITA 1838/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

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

ARUN KESHAVRAO NARWADE (HUF),,AURANGABAD vs. INCOME-TAX OFFICER,,

In the result, the appeal is dismissed

ITA 1727/PUN/2015[2005-06]Status: DisposedITAT Pune29 Mar 2022AY 2005-06

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.1727/Pun/2015 "नधा"रण वष" / Assessment Year : 2005-06

Section 148Section 50CSection 54F

condoned and the appeal is admitted for disposal on merits. 2 Arun K. Narwade (HUF) 3. The ld. AR did not press Ground no.2 challenging the initiation of re-assessment proceedings, which is hereby dismissed. Ground No.3 challenging the granting approval for re-assessment is connected with Ground No.2. The same is also consequently dismissed. 4. The assessee is aggrieved

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. GHANSHYAM M KACHI,, PUNE

In the result, the appeal of the Revenue in ITA

ITA 2127/PUN/2017[2014-15]Status: DisposedITAT Pune17 Jul 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryacit, Circle-6, Vs Ghanshyam M. Kachi, Pune. 1101, Raviwar Peth, Pune-411 002 Pan: Aqwpk 4253 H Appellant/Revenue Respondent/Assessee C.O.No. 11/Pun/2021 (Arising Out Of Ita No.2127/Pun/2017) (A.Y. 2014-15) Ghanshyam M. Kachi, Vs Acit, Circle-6, 1101, Raviwar Peth, Pune. Pune-411 002 Pan: Aqwpk 4253 H Applicant/Assessee Respondent/Revenue

For Appellant: Shri Vijay D. Kendhe, CAFor Respondent: Shri M.G. Jasnani, DR
Section 143(3)Section 54ESection 54F

54F of the Act, which is therefore reversed and accordingly, the ground of appeal no.3 filed by the Revenue stands allowed. 9. As regards deduction u/sec. 54EC, the issue is covered by the decision of Hon‟ble Madras High Court in the case of CIT vs. Coromandal Industries Limited in Tax Case Appeal No.443/2014, dated 16.12.2014, wherein

KUBER VASANTRAO KENJALE,PUNE vs. ITO WARD 6(5), PUNE, PUNE

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

ITA 2331/PUN/2024[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2015-16

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P Murkunde
Section 131Section 143(2)Section 234BSection 234CSection 54ESection 54F

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 2 3. Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 28.08.2015 declaring total income of Rs.61,72,830/-. The case was selected for scrutiny through CASS under limited category. Accordingly statutory notices

SANJAY NAMDEV TILEKAR,PUNE vs. INCOME TAX OFFICER,WARD 14(5) PUNE, PUNE

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

ITA 382/PUN/2024[2009-10]Status: DisposedITAT Pune05 Jun 2024AY 2009-10

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.382/Pun/2024 िनधा"रण वष" / Assessment Year: 2009-10 Sanjay Namdev Tilekar, Vs. Ito, Ward-14(5), Pune. Row House No.6, Manjari Green, Manjari Stud Farm, Phase One, Pune- 412307. Pan : Ahwpt3174F Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Sourabh Nayak Date Of Hearing : 29.05.2024 Date Of Pronouncement : 05.06.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.03.2023 Passed By Ld Cit(A)/Nfac, Delhi For The Assessment Year 2009-10. 2. The Present Appeal Is Filed Belatedly With 281 Days. The Appellant Furnished An Affidavit Along With Death Certificate Of His Wife, Praying For Condonation Of Delay Of 281 Days In The Circumstances Mentioned Therein. Ld. Dr Could Not Controvert The Averments Made In The Above Affidavit. We Are Of The Considered

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Sourabh Nayak
Section 143(3)Section 147Section 148Section 250(6)Section 54BSection 55A

delay of 281 days is hereby condoned and the appeal is admitted for adjudication. 3. The appellant has raised the following grounds of appeal :- “1. On the facts and the circumstances of the case and in law, lower authorities erred in passing ex-parte order and erred in not deciding the issue on the merits of the case, this action

ROASHAN VISHNU PATHARE, L/H OF VISHNU TUKARAM PATHARE,,PUNE vs. INCOME-TAX OFFICER, WARD - 4(4),, PUNE

Appeal is partly allowed for statistical purposes in above terms

ITA 221/PUN/2018[2012-13]Status: DisposedITAT Pune17 Nov 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं./ Ita No.221/Pun/2018 धनधाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.G.Jasnani
Section 143(3)Section 54FSection 68

54F deduction claim of Rs.60,18,750/- in the course of assessment dated 31.03.2015 as upheld in the CIT(A)’s order, it emerges during the course of hearing on perusal of not only assessment discussions but also from the learned CIT(A)’s findings that he has fails to prove that he has reinvested the corresponding capital gain derived

SHARAD RAMGONDA PATIL,SANGLI vs. I.T.O, WARD-1, SANGLI, SANGLI

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

ITA 2566/PUN/2024[2017-18]Status: DisposedITAT Pune21 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri B.C. MalakarFor Respondent: Shri Arvind Desai, Addl CIT-DR
Section 142(1)Section 144Section 147Section 148

section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), the Assessing Officer, after recording reasons, reopened the assessment u/s 147 of the Act after obtaining the approval of the competent authority. The Assessing Officer thereafter issued a notice u/s 148 of the Act on 31.03.2021. However, there was no response from the side

INDRAVADAN H. SURATWALA,,PUNE vs. INCOME-TAX OFFICER, WARD - 5 (1),, PUNE

Appeals are allowed for statistical purposes in above terms

ITA 1690/PUN/2019[2006-07]Status: DisposedITAT Pune11 Aug 2022AY 2006-07
For Appellant: NoneFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 50Section 68

section 50-C capital gains in latter A.Y. 2007-08 followed by rejection of 54F deduction as well as cash deposits which stand added as unexplained u/s 68/69 of the Act in A.Y. 2006-07; respectively. 4. Mr. Jasnani could hardly rebut the clinching fact that the learned lower authorities had initiated the impugned reopening(s) against the assessee

INDRAVADAN H. SURATWALA,,PUNE vs. INCOME-TAX OFFICER, WARD - 5 (1),, PUNE

Appeals are allowed for statistical purposes in above terms

ITA 1814/PUN/2019[2007-08]Status: DisposedITAT Pune11 Aug 2022AY 2007-08
For Appellant: NoneFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 50Section 68

section 50-C capital gains in latter A.Y. 2007-08 followed by rejection of 54F deduction as well as cash deposits which stand added as unexplained u/s 68/69 of the Act in A.Y. 2006-07; respectively. 4. Mr. Jasnani could hardly rebut the clinching fact that the learned lower authorities had initiated the impugned reopening(s) against the assessee