SAHYADRI FARMERS PRODUCER COMPANY LIMITED,NASHIK vs. ACIT CIRCLE - 1, NASHIK
In the result, the appeal of the assessee stands allowed
ITA 951/PUN/2025[2017-18]Status: DisposedITAT Pune08 Oct 2025AY 2017-18
Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.951/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Sahyadri Farmers Producer Vs. Acit, Circle-1, Nashik. Company Limited, Survey No.1102/8, Behind Police Head Quarter, Adgaon, Nashik- 422003. Pan : Aapcs1516D Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Amit Bobde Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.10.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.03.2025 Passed By Ld. Addl./Jcit(A)-6, Delhi [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “ (All The Grounds Are Without Prejudice To Each Other) 1. The Learned Addl/Jcit (A)-6 Delhi Erred In Law & Fact In Upholding Disallowance U/S Boib(114) Amounting To Rs.8,73,57,770 Made By Learned Dcit, Cpc (Hereinafter
For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 143(1)Section 801BSection 80I
disallowing the deduction of Rs. 8,73,57,770/- claimed u/s 801B(11A) without taking into consideration the submission filed by the appellant for the year under consideration.
3. The learned I-T authorities ought to have appreciated that delay filing of Form 10CCB will not disentitle the appellant from an eligible deduction, considering the liberal interpretation of section
