SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

u/s 271(1)(c) of Rs. 68,32,010/- without appreciating the facts of the case, and the fact that all the material facts regarding the issue of sale of sugar at concessional rate to members, are part of the record before Ld. AO, and the issue of allowability is highly debatable issue, in view of the same your appellant

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

u/s 271(1)(c) of Rs. 68,32,010/- without appreciating the facts of the case, and the fact that all the material facts regarding the issue of sale of sugar at concessional rate to members, are part of the record before Ld. AO, and the issue of allowability is highly debatable issue, in view of the same your appellant

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

u/s 271(1)(c) of Rs. 68,32,010/- without appreciating the facts of the case, and the fact that all the material facts regarding the issue of sale of sugar at concessional rate to members, are part of the record before Ld. AO, and the issue of allowability is highly debatable issue, in view of the same your appellant

ASHOK GURUNATH PATIL,LATUR vs. ITO WARD1(1), LATUR, LATUR

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

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.594/Pun/2025 धििेंारण वर्ा /Assessment Year: 2011-2012 Ashok Gurunath Patil, Ito, Ward 1(1), Latur A/P Masobavadi, Khed, Nilanga, Latur-413522 Vs. Maharashtra Pan-Bihpp0618K अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri Pratik Sandbhor Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 21.08.2024 Which Is Arising Out Of Order Passed U/S 271(1)(C) Of The Act Dated 27.02.2018. 2. Registry Has Informed That There Is A Delay Of 123 Days In Filing Of The Appeal. Application For Condonation Of Delay Alongwith Affidavit Has Been Filed & Placed At Page No. 24-26 Of The Appeal Citing The Main Reason For The Delay, That The Assessee Was Not Aware Of Passing Of The Impugned Order As 2 The Tax Consultant Registered The E-Mail Id Of His Younger Son & The E-Mail Account Was Not In Use. After Hearing The Ld. Departmental Representative (Dr) & Perusing The Records We Find That The Sufficient Cause Prevented The Assessee From Filing The Appeal Within The Prescribed Time Limit & The Delay Is Not Intentional. Therefore In The Larger Interest Of Justice & Also Placing Reliance On The Judgement Of Hon’Ble Apex Court In The Case Of Collector, Land Acquisition Vs. Master Katiji & Others(1987) 167 Itr 471(Sc) (Supreme Court) & In The Case Of Inder Singh Vs State Of Madhya Pradesh Judgement Dated 21.03.2025 (2025) Insc 382) We Hereby Condone The Delay Of 123 Days & Admit The Appeal For Adjudication On Merits.

penalty u/s 271(1)(c) of the Income Tax Act, 1961 could be levied merely because the claim of the appellant is denied which is otherwise supported by judicial precedents. 10.The above grounds may be allowed to be altered, amended, modified, deleted etc in the interest of natural justice

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

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we hereby condone the delay of 1918 days in filing

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

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we hereby condone the delay of 1918 days in filing

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

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we hereby condone the delay of 1918 days in filing

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHPAUR vs. RBL BANK LTD, KOLHAPUR

In the result, the appeal of the Revenue is dismissed

Bench: SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE (Accountant Member)

u/s 271(l)(a) of the Act, for delay in filing of return. Though the assessee filed certain explanation, the AO overlooked it. The AO presumed that the assessee had no reason to offer for the delay, and therefore he was satisfied that the assessee had without any reasonable cause failed to file the return in time

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA\nNo

penalty u/s 271(1)(c) of Rs.68,32,010/-\nwithout appreciating the facts of the case, and the fact that all\nthe material facts regarding the issue of sale of sugar at\nconcessional rate to members, are part of the record before Ld.\nAO, and the issue of allowability is highly debatable issue, in\nview of the same your appellant

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA\nNo

penalty u/s 271(1)(c) of Rs.68,32,010/-\nwithout appreciating the facts of the case, and the fact that all\nthe material facts regarding the issue of sale of sugar at\nconcessional rate to members, are part of the record before Ld.\nAO, and the issue of allowability is highly debatable issue, in\nview of the same your appellant

MS IMSOFER MANUFACTURING INDIA PRIVATE LIMITED (NOW KNOWN AS FERRERO INDIA PRIVATE LIMITED),PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)– PUNE AND NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PUNE AND NFAC (DELHI)

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1316/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 M/S. Imsofer Manufacturing Vs. Dcit, Circle-1(1), Pune. India Private Limited (Now Known As Ferrero India Private Limited), World Trade Center, 8Th Floor, Tower-3, Kharadi- 411014. Pan : Aabci6450N Appellant Respondent Assessee By : Shri Siddhesh Chaugule & Nagma Gupta Revenue By Shri Amol Khairnar : 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 Directed Against The Order Dated 16.04.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2012-13. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “General Grounds: 1. On The Facts & Circumstances Of The Case & In Law, The Hon. Cit(A) Has Erred In Passing Order Under Section 250 Of The Act I.E. Levying Penalty Of Inr 3,55,82,949/-. Legal Grounds:

271(1)(c) of the Act. 7. On the facts and circumstances of the case and in law, the Hon. CIT(A) has erred in passing an ex parte order without granting adequate opportunity of being heard to the Appellant thereby violating the principles of natural justice. 8. On the facts and circumstances of the case

MR. ANIL ANANDA POKHARNIKAR ,PUNE vs. THE INCOME TAX OFFICER, WARD 10(3) , PUNE

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

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

Penalty of Rs.19,22,608/- u/s. 271(1)(c) of the Act, E) Non Speaking, arbitrary & mechanical Order and Violation of Pronciples of Natural Justice

MR VIKAS JAYRAM BHUKAN,PUNE vs. ITO WARD 12(3), PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2483/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Mr. Vikas Jayram Bhukan, Vs. Ito, Ward-12(3), Pune. Survey No.34, House No.80, Azad Chowk, Opposite Ramma, Lohegaon, Near Gram Panchayat, Pune- 411047. Pan : Alqpb0811K Appellant Respondent Assessee By : Shri Bhuvanesh Kankani Revenue By : Shri Kumar Manish Singha Date Of Hearing : 08.04.2025 Date Of Pronouncement : 30.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2012-13. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstance Prevailing In The Case & As Per Provisions & Scheme Of The Act It Be Held That The Notice For Levy Of Penalty Was Defective Since No Specific Charge Of Violation, Was Made Out In The Notice & Thus The Consequent Penalty So Levied Be Kindly Deleted.

natural justice and was a valid notice under section 274. In Manjunatha Cotton and Ginning Factory (supra) heavily relied by learned counsel for the respondent assessee, Karnataka High Court held that "Notice under Section 274 of the Act should specifically state the grounds mentioned in Section 271(1)(c)" and "the assessee should know the grounds which

INCOME TAX OFFICER, WARD 1 NANDED, NANDED vs. SATYAWAN ARJUNRAO SHINDE, OSMANABAD

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2109/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-1, Nanded. Vs. Satyawan Arjunrao Shinde, Nagar Accident Hospital, Gore Complex, Samta Nagar, Osmanabad- 413501. Pan : Baeps8869J Appellant Respondent Revenue By : Shri Arvind Desai Assessee By : Shri B. P. Jaju Date Of Hearing : 02.12.2024 Date Of Pronouncement : 21.02.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 06.08.2024 Passed By Ld. Cit(A), Pune-12 [‘Ld. Cit(A)’] For The Assessment Year 2018-19. 2. The Revenue Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Failed To Appreciate The Facts That The Assessee Has Suppressed Professional Receipts Not Shown In His Itr, Ld. Cit(A)-12, Pune Vide Letter Dtd.02/01/2023 Directed That Penalty Proceedings U/S 270A Of The Act May Be Initiated By The Ao At The Time Of Giving Effect To The Appeal Order Dtd.28/11/2022. Accordingly Ao Initiated Penalty Proceedings As Per Clause (E) Of Sub-Section 9 Of Section 270A Of The Act.

justice.. 3.5 Having gone through the relevant material on record and the decisions of above judicial authorities relied upon by the appellant, I am of the view that the above stated judicial precedents regarding the "limb theory" would squarely apply even in case of failure of the Assessing Officer to quote any of the seven sub-limbs as well

MCM DEVELOPERS,AURANGABAD vs. DCIT. CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

natural justice.” 3. Facts of the case, in brief, that the assessee is a firm engaged in the business of builders, developers, contractors, real estate agent and brokers etc. A notice u/s 153C of the IT Act was issued to the assessee and after considering replies of the assessee, vide order dated 07.05.2021 assessment order u/s 153A r.w.s. 153C

SOLAPUR SIDDHESHWAR SAHAKARI BANK LTD,SOLAPUR vs. ACIT, CIRCLE-1, SOLAPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

u/s 271(1)(c) for a sum of Rs.5,51,606/- for alleged default to concealment of particulars without appreciating the facts of the case. Your appellant prays for deletion of this penalty. 2. Your appellant prays for deletion of entire addition. Your appellant craves for to add, alter amend, modify, delete any or all 2 grounds of appeal before

SACHIN BADRINARAYAN SOMANI,PUNE vs. ITO WARD , HINGOLI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं./Ita No. 2112 & 2113/Pun/2025 धििेंारण वर्ा /Assessment Year: 2013-14 Sachin Badrinarayan Somani, Ito Ward, Hingoli Rathi Rathi & Co., 501-504, Akshay Landmarks, Oppo. Pu Vs. La Garden, Sinhagad Road, Pune-411030 Maharashtra Pan-Cncps2724N अपीलेंर्थी / Appellant प्रत्यर्थी / Respondent Assessee By: Shri Nemin Shah Department By: Shri Ganesh B. Budruk-Addl. Cit Date Of Hearing: 18-12-2025 Date Of Pronouncement: 23-12-2025 आदीश /Order

nature and source of these cash deposits in the assessment proceedings. Consequently, Ld. AO concluded by best judgment assessment under section 144 of the Act. 4. In these circumstances and on account of this, I was unable to respond to the notices issued by the Learned AO), which led to an unfavorable Assessment Order. Also, I did not receive

SACHIN BADRINARAYAN SOMANI,PUNE vs. ITO WARD , HINGOLI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं./Ita No. 2112 & 2113/Pun/2025 धििेंारण वर्ा /Assessment Year: 2013-14 Sachin Badrinarayan Somani, Ito Ward, Hingoli Rathi Rathi & Co., 501-504, Akshay Landmarks, Oppo. Pu Vs. La Garden, Sinhagad Road, Pune-411030 Maharashtra Pan-Cncps2724N अपीलेंर्थी / Appellant प्रत्यर्थी / Respondent Assessee By: Shri Nemin Shah Department By: Shri Ganesh B. Budruk-Addl. Cit Date Of Hearing: 18-12-2025 Date Of Pronouncement: 23-12-2025 आदीश /Order

nature and source of these cash deposits in the assessment proceedings. Consequently, Ld. AO concluded by best judgment assessment under section 144 of the Act. 4. In these circumstances and on account of this, I was unable to respond to the notices issued by the Learned AO), which led to an unfavorable Assessment Order. Also, I did not receive