DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

246A, and the Joint Commissioner (Appeals) or the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

246A, and the Joint Commissioner (Appeals) or the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed

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

disallowing the\nclaim for exemption under section 11 of the Act, even though the\nappellant was a registered charitable institution under section 12AA of\nthe Act and had duly applied the income towards its charitable\nobjectives.\nCapital Nature of Donations - Not Taxable:\n6. On the facts and in the circumstances of the case and without\nprejudice to any other ground

PINNAC PARIJAAT CO.OP. HSG. SOCIETY LTD,PUNE vs. ITO WARD 2(2), PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.531/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Pinnac Parijaat Co. Op. V The Income Tax Officer, Housing Society Limited, S Ward-2(2), Pune. S.No.35, Hissa No.1,3,4,5,11,12, Karve Nagar, Pune – 411052. Pan: Aadap9430D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Harish Bist – Addl.Cit(Dr) Date Of Hearing 03/04/2025 Date Of Pronouncement 09/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)/[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, On 24.12.2024 For Assessment Year 2020-21. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Law & On Facts In Confirming The Total Income Of The Appellant At Rs. 3,13,990/-Instead Of 1,01,830/-

disallowing assessee’s claim for deduction under section 80P(2)(d) of the Act. Assessee claimed that since no specific reason was mentioned in the order under section 143(1) for ITA No.531/PUN/2025 [A] denying the claim of Assessee for deduction u/s.80P(2)(d) of the Act, assessee filed a rectification application under section

SHRI SANT SENA MAHARAJ NABHIK SAMAJACHI NAGARI SAHAKARI PATSANSTHA, MARYADIT,JALGAON vs. INCOME TAX OFFICER, WRD-1(4), JALGAON, JALGAON

The appeal of the assessee is DISMISSED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 841/Pun/2023 निर्धारण वषा / Assessment Year : 2019-20 Shri Sant Sena Maharaj Nabhik Samajachi Nagari Sahkari Patsanstha Maryadit, Behind Shani Mandir, Radhabai Chal, Chalisgaon – 424 101 Pan: Aabas8462N . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer- 1(4), Jalgaon . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Shri Abhay Avachat [‘Ld. Ar’] Revenue By : Shri R Y Balawade [‚Ld. Dr] सुनवाई की तारीख / Date Of Conclusive Hearing : 10/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; The Present Appeal Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Challenges Din & Order No. Itba/Nfsc/S/250/2023- 24/1052715471(1) Dt. 10/05/2023 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter].

246A(1)(c) of the Act. The Ld. NFAC dismissed both the grounds vide para 5 of impugned order as placed at page 5 & 6; 5. Decision The appellant in its ground of appeal has assailed the AO- CPC in disallowing the deduction of Rs. 613988/- under intimation us 143(1) of the Act as the return was not filed

SALASAR WAREHOUSING PRIVATE LIMITED,PUNE vs. INOCME TAX OFFICER, WARD-6(1), PUNE, PUNE

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

Bench: Shri Partha Sarathi Chaudhuryand Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.59/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Salasar Warehousing Private The Income Tax Officer, Limited, V Ward-6(1), Pune. F-2,Warehouse, Sr.No.20/2A, S Near Mundhwa Bridge, Kharadi, Pune – 411014. Pan: Aamcs4834C Appellant/ Assessee Respondent /Revenue Assessee By Shri Sarvesh Kandelwal – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 27/09/2023 Date Of Pronouncement 30/11/2023

disallowed u/s 43B by the AO are upheld. Thus the grounds No. 1 & 2 of the appellant are dismissed.” 2.2 Thus, it can be observed ld.CIT(A) erred in not adjudicating the other debits i.e. GST payable, Professional Tax etc., The ld.CIT(A) needs to adjudicate on each liability separately by passing the speaking order. However, the ld.CIT

C R JAISWAL AND K B JAISWAL,VILLAGE KINGAON vs. INCOME TAX OFFICER, WARD -2(5), JALGAON

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.732/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 C R Jaiswal & K B Jaiswal, The Income Tax Officer, Retail Country Liquor Shop, V Jalgaon. Village Kingaon, Taluka S Yawal – 425503 Maharashtra. Pan: Aaefc 8278 J Appellant / Assessee Respondent / Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 14/09/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 Dated 21.04.2023 Emanating From Assessment Order Under Section 143(3) Dated 29.11.2018 For A.Y.2016-17. The Grounds Of Appeal Raised By The Assessee As Under : C.R.Jaiswal & K.B.Jaiswal [A]

disallowance can only be made when the payments are genuine. In the present case the payments were genuine and supported by ledger abstract duly confirmed by the seller J K Wines which was sent by the seller to the learned AO. Hence it is requested to direct the learned CIT [Appeals] to drop the initiation of penalty proceedings against

SATYAM TRANSFORMERS PRIVATE LIMITED,AURANGABAD vs. ITO WARD 2(3), AURANGABAD

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1239/Pun/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyam Transformers Private Limited, Ito, Ward-2(3), Sharadanand, Opposite Telephone Office, Aurangabad Ajabnagar, Aurangabad-431001 Vs. Pan : Aakcs4648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Shubham N. Rathi Department By : Shri Akhilesh Srivastva Date Of Hearing : 04-08-2025 Date Of 27-10-2025 Pronouncement : आदेश / Order

disallowance of index cost of acquisition is bad in law and therefore deserves to be allowed.” 6. The Ld. AR submitted that the assessee’s application under the Direct Tax Vivad Se Vishwas Act, 2020 (“DTVSV Act, 2020”) has been rejected by the Income Tax Department. Admittedly, there was a lapse on the part of the assessee to inform

V.R. SUKHWANI PROJECTS,PUNE vs. INCOME TAX OFFICER - CIRCLE 2, PUNE, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1750/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 V.R.Sukhwani Projects, V The Income Tax Officer, Office No.B-1205, S Circle-2, Pune Amar Business Zone, Baner, Pune – 411045 Pan: Aaqfv3888H Appellant/ Assessee Respondent / Revenue Assessee By Miss Sailee Gujarathi – Ar Revenue By Shri Aviyogi Ambadkar– Addl.Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 25/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23 Dated 22.01.2025 Emanating From The Assessment Order Passed Under Section 144 Of The Income Tax Act, 1961 Dated 04.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

disallowed assessee’s claim under section 80IBA of Rs.1,53,39,381/-. Aggrieved by the 2 ITA No.1750/PUN/2025 [A] Assessment Order, Assessee filed appeal before ld.CIT(A). The Paragraph 6 and 7 of the ld.CIT(A)’s order is reproduced as under : “6. Decision: 04-03-2024, 6.1 Appeal has been filed against the order u/s 144, dated passed

BILIDEVALAYA LAKSHMI NARASIMHA MURTHY,SINDHUDURG vs. INCOME TAX OFFICE, KUDAL

Appeal of the assessee is allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.701/Pun/2024 निर्धारण वर्ा / Assessment Year: 2020-21 Bilidevalaya Lakshmi Narasimha Murthy, Vs The Income Tax Officer, S-7 Vinayak Apartment, Vaishyawada, Kudal Sawantwadi, Maharashtra-416510 Pan : Acgpb9237N Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ramnath P. Murkunde Date Of Hearing 26/08/2024 Date Of Pronouncement 28/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This 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 Dated 01.03.2024 For The A.Y. 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A), Nfac, Erred In Confirming The Addition Made By The Ao Of Rs.1,35,52,006/- (Sundry Creditors Rs.41,42,506 & Unsecured Loans Bilidevalaya Lakshmi Narasimha Murthy

disallowances made by the AO under section 68 of the Income Tax Act, 1961, and the subsequent taxation at special rates under section 115BBE. The action of the AO appears to be in line in the circumstances of the case as described above.” Unquote. 5.2 Thus, the ld. CIT(A) has dismissed the appeal without adjudicating the grounds, which

GOVIND MILK AND MILK PRODUCTS PVT. LTD. ,PHALTAN vs. INCOME TAX OFFICER, WARD-3, SATARA, SATARA

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.848/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Govind Milk & Milk Products The Income Tax Pvt. Ltd., V Officer, Ward-3, Ganesh Sheri, Pune Pandharpur S Satara. Road, At Post Kolki, Phaltan, Satara, Maharashtra. Pan: Aaacg7588A Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri R.Y.Balawade – Addl.Cit Date Of Hearing 13/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This 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 Dated 25.05.2023. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal : “1. The Ld Cit(A) Erred In Passing Her Order Ex-Parte Without Allowing Appellant Reasonable Opportunity Of Being Heard. 2. The Ld Cit(A) Erred In Upholding The Disallowance Of Rs.43,51,377/- Under Section 40(A)(Ia) Made By The Ld Ao Without Govind Milk & Milk Products Pvt. Ltd., [A]

disallowance of Rs. 13,08,300/- out of expenses made in adhoc manner though the appellant had maintained reasonable records of expenses and the books of account were audited. 5. The above grounds of appeal are without prejudice to one another. 6. The appellant craves leave to furnish Additional Evidence which may be relevant to the above Grounds of Appeal

BHAGWAN MACHINDRA MAHADIK,PUNE vs. INCOME TAX OFFICER, WARD 14(5) PUNE, PUNE

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

disallowance made is unjustified and should be\ndeleted.\n3) The appellant craves leave to add, alter, amend, or delete any of the\nabove grounds of the appeal.”\nThe ld.Authorised Representative(ld.AR) for the Assessee\nsubmitted that assessee's appeal was dismissed by the ld.CIT(A)\nwithout discussing each and every ground and merits of the case and\nmerely dismissed

SHREENATH MHASKOBA SAKHAR KARKHANA LTD,PUNE vs. DCIT, CIRCLE-5, PUNE, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.305/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Shreenath Mhaskoba Sakhar Vs. Dcit, Circle-5, Pune. Karkhana Ltd., Survey No.12/2, 2Nd Floor, Meghdoot Building, Behind Bharat Petroleum Pump, Hadpasar, Pune- 411028. Pan : Aahcs3018G Appellant Respondent Assessee By : Shri B.D. Bhide Revenue By : Shri A. D. Kulkarni Date Of Hearing : 02.04.2025 Date Of Pronouncement : 30.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.12.2024 Passed By Ld. Addl/Jcit(A)-7, Kolkata [‘Ld. Cit(A)’] For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “Being Aggrieved By An Order Passed U/Sec.250 By The Ld. Cit(A)- Nfac, Delhi (Hereinafter Referred For Short As The Ld. Cit(A)) Your

disallowed belated payment of employees provident fund in respect of payment of Rs.2,99,286/- and of Rs.3,41,163/-. However, out of these two payments an amount of Rs.3,41,163/- was due on 15th August 2018 and being Independence Day it was holiday therefore the payment of Rs.3,41,163/- was made on 16th August

KUMAR HOUSING CORPORATION PRIVATE LIMITED(PREVIOUSLY KUNOWN AS KUL URBAN DEVELOPMENT PVT. LTD),PUNE vs. THE INCOME TAX OFFICER, WARD-14(2), PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

disallowed and added to the total income of the assessee.” 5.2 As per provisions of sections 246A an appeal can be instituted

NINAD ARUN DIWAKAR,NASHIK vs. ITO, ACIT CIRCLE 1, NASHIK, NASHIK

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1318/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Ninad Arun Diwakar, V The Income Tax Officer, Plot No.F-98, Midc, S Acti Circle-1, Nashik. Satpur Nashik – 422007. Pan: Ahepd7516M Appellant/ Assessee Respondent / Revenue Assessee By Ca Sarang Gudhate Revenue By Shri Ajay Kumar Keshari Date Of Hearing 15/09/2025 Date Of Pronouncement 17/09/2025 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], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 24.03.2025 For The A.Y.2022-23 Emanating From The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961, Dated 05.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

disallowing the deduction of Rs.7,97,15,590/- out of the deposit of Rs. 8,00,00,000/- with State Bank of India Nilambar Circle Branch Account No. 41108893383 in Capital Gains Account Scheme, 1988 as per Provision of the Section 54F (4) against the Long Term Capital Gain. ii) That Ld. Assessing officer erred in law and on facts

MYVISHWA TECHNOLOGIES PVT. LTD.,PUNE vs. DYCIT CIRCLE-7, PUNE

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

Bench: Ms.Astha Chandra, Judicialmember & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.942/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Myvishwa Technologies Pvt. V The Dy.Commissioner Of Ltd., S Income Tax, Circle-7, Flat No.16, Sawali, Pan Mala, Pune. Off Sinhgad Road, Pune- 411030. Maharashtra. Pan: Aafcm9656E Appellant/ Assessee Respondent / Revenue Assessee By Shri Mahavir Jain – Ar Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 26/06/2025 Date Of Pronouncement 27/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961, Dated 07.02.2025 Emanating From The Assessment Order Passed U/S.143(3) Of The Income Tax Act, 1961, For A.Y.2018-19 Dated 24.02.2021. The Assessee Has Raised Following Grounds Of Appeal :

disallowance of depreciation of Rs. 32,04,890/- claimed @ 12.5% (1/2 of 25%) on 'Intangible Asset' u/s. 32 of the Income Tax Act without appreciating that the cost capitalized as Intangible assets in the books was covered as "Intangible Assets" as defined explanation 3 to section 32(1) of the Act. 3.1] The Ld. AO/CIT(A) further erred in upholding

BHIMASHANKAR SSK LTD,PUNE vs. ACIT- CIRCLE-8, PUNE, PUNE

Bench: Shri R.K.Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1147/Pun/2024 िनधा"रण वष" / Assessment Year:2012-13 Bhimashankar Ssk Ltd., V The Acit, A/P. Pargaon, Tal.Ambegaon, S Circle-8, Pune. Dist-Pune – 412406. Pan: Aaaab0949G Appellant/ Assessee Respondent / Revenue Assessee By Shri Hanmant Dattatry Dhavle – Ar Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 18/12/2024 Date Of Pronouncement 11/03/2025 आदेश/ Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Dated 23.03.2024 For Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Fact & In The Circumstance Of The Case & In Law Of The Learned Nfac –Commissioner Of Income Tax(Appeals) Delhi, Has Erred In Disallowing & Adding Back An Amount Of Rs.42,23,17,760/- On Account F Excess Cane Price Paid Farmers.

disallowed wholly or partly in any previous year commencing on or before the 1st day of April, 2014, the Assessing Officer shall, on the basis of an application made by such assessee in this regard, recompute the total income of the assessee for such previous year after allowing deduction to the extent such expenditure is incurred at a price which

LOTUS MULTY SPECIALITY HOSPITAL,PUNE vs. ITO WARD 14(5) PUNE, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2257 & 2258/Pun/2024 िनधा"रण वष" / Assessment Years: 2016-17 & 2018-19 Lotus Multy Specialty Hospital, V The Income Tax Officer, Shewalewadi Phata, Pune S Ward-14(5), Pune. Solapur Road, Manjari, Pune – 412307. Pan: Aaffl6270J Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda – Ca/Ar Revenue By Smt Shraddha Nichal - Addl.Cit(Dr) Date Of Hearing 12/12/2024 Date Of Pronouncement 16/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2016-17 & 2018-19; Dated 15.02.2024 & 04.07.2024 Respectively, Passed U/Sec.250 Of The Income Tax Act, 1961. Since The Issue Involved Is Common, Both These Appeals Were Heard Together & Decided By The Common Order. We Will Take The A.Y.2016-17 As A Lead Case.

disallowing Rs 3,51,217 expenditure on account of Interest expenses, hence it may please be deleted. 8) The Appellant seeks leave to add, alter, amend or drop any of the grounds taken above.” Condonation of Delay : 2. We have perused the condonation petition of the assessee and are convinced that there was sufficient cause for delay. Accordingly, Delay

LOTUS MULTY SPECIALITY HOSPITAL,PUNE vs. ITO WARD 14(5) PUNE, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2257 & 2258/Pun/2024 िनधा"रण वष" / Assessment Years: 2016-17 & 2018-19 Lotus Multy Specialty Hospital, V The Income Tax Officer, Shewalewadi Phata, Pune S Ward-14(5), Pune. Solapur Road, Manjari, Pune – 412307. Pan: Aaffl6270J Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda – Ca/Ar Revenue By Smt Shraddha Nichal - Addl.Cit(Dr) Date Of Hearing 12/12/2024 Date Of Pronouncement 16/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2016-17 & 2018-19; Dated 15.02.2024 & 04.07.2024 Respectively, Passed U/Sec.250 Of The Income Tax Act, 1961. Since The Issue Involved Is Common, Both These Appeals Were Heard Together & Decided By The Common Order. We Will Take The A.Y.2016-17 As A Lead Case.

disallowing Rs 3,51,217 expenditure on account of Interest expenses, hence it may please be deleted. 8) The Appellant seeks leave to add, alter, amend or drop any of the grounds taken above.” Condonation of Delay : 2. We have perused the condonation petition of the assessee and are convinced that there was sufficient cause for delay. Accordingly, Delay