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

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

246A or an application for revision under section 264 shall be admissible against the order of assessment or reassessment, referred to in clause (a) of sub-section (1), in a case where an order under sub- section (4) has been made accepting the application." 20. Sub-section (18) of Section 155 of the Income Tax Act is inserted vide Finance

INCOME-TAX OFFICER, WARD - 3,, ICHALKARANJI vs. SHRI. DANWADE KUTUBUDDIN SHAHABUDIN,, KOLHAPUR

In the result, the appeal of Revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

246A or an appeal to the Appellate Tribunal under Section 253; (ii) Category II covers cases where the relevant assessment is the subject-matter of revision under Section 263 ; and (iii) Category III covers all other cases not falling within Category I and Category II which is governed by Clause (c). 29. By dividing into three categories the period

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT , PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

u/s 234 had been charged. 3. The Department of Income Tax, through its Officers send such letters and intimidate the Assessee, leading him to spend money on the proceedings besides causing mental anguish. The ITD may be directed to pay and amount of Rs.25,000/- to the Indian Army Welfare Fund as compensation for this frivolous action. ITA No.929/PUN/2023

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

u/s 234 had been charged. 3. The Department of Income Tax, through its Officers send such letters and intimidate the Assessee, leading him to spend money on the proceedings besides causing mental anguish. The ITD may be directed to pay and amount of Rs.25,000/- to the Indian Army Welfare Fund as compensation for this frivolous action. ITA No.929/PUN/2023

PADMAKAR VISHWAS DATE,,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

u/s 234 had been charged. 3. The Department of Income Tax, through its Officers send such letters and intimidate the Assessee, leading him to spend money on the proceedings besides causing mental anguish. The ITD may be directed to pay and amount of Rs.25,000/- to the Indian Army Welfare Fund as compensation for this frivolous action. ITA No.929/PUN/2023

DCIT, SWARGATE PUNE vs. HONEYWELL AUTOMATION INDIA LIMITED, PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

271(1)(c) r.w.s. 274 of the Act. ITAT-Pune Page 2 of 10 DCIT Vs Honeywell Automation India Ltd ITA Nos.2180/PUN/2024 & CO 06/PUN/2025 3.2 On first two additions/disallowances the matter travelled up to Tribunal, wherein by the order dt. 19/07/2019 passed in ITA 287/PUN/2015 the Ld. Co-ordinate bench vacated the denial of tax exemption/holiday claimed u/s

SHRIKANT GAJANAN VYAVAHARE,KAMATWADE vs. INCOME TAX OFFICER, NASHIK

Appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.893/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 14/02/2024 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 Dated 29.09.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit Is Not Justified In Levying Penalty U/S 271(L)(C) Of Rs.82,093/- On The Ground That The Assesses Has Furnish Inaccurate Particulars Of Income Without Appreciating That The Said Levy Of Penalty Was Not Justified In Law. Shrikant Gajanan Vyavahare [A]

u/s 271 of the Income Tax Act, 1961. Though the appellant had appealed against the additions made by the Assessing Officer he did not comply with the notices of hearings of the appeals from the undersigned. Under the circumstances I am compelled to believe that the appellant has nothing to submit against the penalty made by the Assessing Officer

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds of appeal on or before hearing.” 4. Vide application dated 23.04.2024 the assessee has requested for admission of additional legal grounds not expressly taken before the Ld. CIT(A) but were raised in written submissions filed before him. It is stated

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds of appeal on or before hearing.” 4. Vide application dated 23.04.2024 the assessee has requested for admission of additional legal grounds not expressly taken before the Ld. CIT(A) but were raised in written submissions filed before him. It is stated

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds of appeal on or before hearing.” 4. Vide application dated 23.04.2024 the assessee has requested for admission of additional legal grounds not expressly taken before the Ld. CIT(A) but were raised in written submissions filed before him. It is stated

SUJATA MAHENDRA NAWANDER,JALNA vs. ITO WARD 3, JALNA

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1568/Pun/2025 िनधा"रण वष" / Assessment Year: 2010-11 Sujata Mahendra Nawander, V The Income Tax Officer, 19, Manmohan Vidya Nagar, S Ward-3, Jalna. Mantha Road, Jalna-431203. Maharashtra. Pan: Aeppn7756M Appellant/ Assessee Respondent / Revenue Assessee By Shri Harshit S Kabra – Ar(Virtual) Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 14/07/2025 Date Of Pronouncement 22/07/2025

u/s 271(1) (c) for concealed the particulars of income and furnished inaccurate particulars, which may kindly be dropped. 4. The appellant may kindly be allowed to add and amend the grounds of appeal.” Submission of Ld.AR : 2. The ld.Authorised Representative(ld.AR) for the Assessee submitted that assessee’s appeal was dismissed by the ld.CIT(A) without discussing each

SANDIP GULAB GOGAWALE,PUNE vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

In the result, the appeal filed by the assessee is dismissed as infructuous

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.667/Pun/2025 िनधा"रण वष" / Assessment Year : 2011-12 Sandip Gulab Gogawale, Vs. Ito, Ward-5(3), Pune. 143, A/P- Gogalwadi, Taluka- Haveli, District- Pune- 412205. Pan : Allpg3405D Appellant Respondent Assessee By : Shri Sandip Gogawale Revenue By : Shri Amit Bobde Date Of Hearing : 09.09.2025 Date Of Pronouncement : 10.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.01.2025 Passed U/S 271(1)(C) Of The It Act By The Assessment Unit, Income Tax Department For The Assessment Year 2011-12. 2. When The Appeal Was Called For Hearing, The Assessee Himself Appeared In Person & Submitted That Due To Ignorance & 2 Inadvertent Error The Instant Appeal Against The Penalty Order Was Filed Directly Before This Tribunal Instead Of Filing The First Appeal Before Ld. Cit(A). In This Regard, The Assessee Also Filed An Application & Requested Before The Bench To Pass Appropriate Order. He Submitted That He Will File The Appeal Before The Cit(A) As Per Law. 3. We Have Heard Ld. Counsels From Both The Sides & Perused The Material Available On Record. Considering The Application Filed By The Assessee On 09.09.2025, We Find That Admittedly The Assessee Was Required To File First Appeal Before Ld. Cit(A) Against The Penalty Order Passed U/S 271(1)(C) Of The It Act. However, Due To Ignorance The Assessee Inadvertently Filed The Instant Appeal Before This Tribunal. As Per Section 246 & 246A Of The Income Tax Act, Appeal Against The Penalty Order Passed By The Assessing Officer Lies Before Jcit(A)/Cit(A) & Not Before This Tribunal. Therefore, The Instant Appeal Directly Filed Before This Tribunal Is Not Maintainable & Accordingly The Present Appeal Is Dismissed As Infructuous.

penalty order passed u/s 271(1)(c) of the IT Act. However, due to ignorance the assessee inadvertently filed the instant appeal before this Tribunal. As per section 246 and 246A

BALU VITHAL PAWALE,PUNE vs. ITO WD- 2(4), PUNE

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2869/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Balu Vithal Pawale, V Assessing Officer, Village-Kasarsai, S National Faceless Taluka-Mulsi, Assessment Centre, Dist-Pune – 410506. Delhi Pan:Bfcpp7170L Appellant/ Assessee Respondent /Revenue Assessee By Shri B.S.Rajpurohit Revenue By Shri Madhukar Anand-Jcit(Through Virtual) Date Of Hearing 08/01/2026 Date Of Pronouncement 14/01/2026 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], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 16.10.2024 Emanating From The Assessment Order Passed Under Section 147R.W.S 144 Read With Section 144B Of The Act, Dated 27.03.2022. The Assessee Has Raised The Following Grounds Of Appeal :

246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact the CIT(A) is obliged to dispose of the appeal on merits. In fact with effect from 1st June, 2001 the power of the CIT(A) to set aside the order of the 3 Assessing Officer and restore

NAMDEO INDARRAO GORE,PUNE vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 5 PUNE, PUNE

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1397/Pun/2023 िनधा"रण वष" / Assessment Year : 2015-16 Namdeo Indarrao Gore, The Dy.Commissioner Of Subhadra Cme Engineers, V Income Tax, Plot No.1, Subhadra House, S Circle-5, Pune. Nanded Phata, Maharashtra – 411041. Pan: Aavpg0671L Appellant / Assessee Respondent / Revenue Assessee By Shri Rohit S. Tapadiya – Ca Revenue By Shri Ramnath P Murkunde – Ar Date Of Hearing 27/03/2024 Date Of Pronouncement 27/03/2024 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 26.10.2023. The Assessee For A.Y.2015-16 Has Raised The Following Grounds Of Appeal : “1. The Ld.Ao Erred In Making & Ld. Cit(A) Erred In Confirming An Addition Of Rs.30,71,906/- U/S 41(1) Of The Income Tax Act On Account Of Unpaid Sundry Creditors. Namdeo Indarrao Gore [A]

u/s 271(1)(c) is hereby initiated for furnishing inaccurate particulars of income.” 3. Aggrieved by the assessment order, the assessee filed appeal before the ld.CIT(A). Before ld.CIT(A), assessee failed to file any submission, though ld.CIT(A) had issued five notices. Therefore, ld.CIT(A) confirmed the addition as no submission was filed by assessee to rebut the addition

ANIL TARACHAND KADU,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(1), PUNE, PUNE

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1058/Pun/2023 िनधा"रण वष" / Assessment Year: 2013-14 Anil Tarachand Kadu, The Deputy Gut No.115, Ranjankhol, V Commissioner Of Income Tilaknagar, Ahmednagar, S Tax, Central Cirlce-1(1), Ahmednagar – 413720. Pune. Pan: Aplpk9182P Appellant/ Revenue Respondent /Assessee Assessee By Shri Vinita Shah – Ar Revenue By Shri Keyur Patel – Cit-Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 07/05/2024 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 For A.Y.2013-14 Dated 07.08.2023 Emanating From The Penalty Order U/S.271(1)(C) Of The Act, 1961 Dated 20.06.2018. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case As Well As In Law, The Learned Cit(A) Has Erred In Passing The Ex-Parte Order, Without Anil Tarachand Kadu [A]

u/s 271(1)(c) of the Income tax Act, 1961, on the issue of alleged undisclosed Long Term Capital Gain of Rs.41,98,221/-, without considering the facts and circumstances of the case. 3. The appellant craves leave to add, amend, alter or delete the said ground of appeal.” Submission of ld.Authorised Representative(ld.AR) : 2. The ld.Authorised Representative(ld.AR

SARA TOWERS PRIVATE LIMITED,AURANGABAD vs. THE INCOME TAX OFFICER, WARD-2(4), PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 837/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 Sara Towers Private Limited, Block No.11, 1St Floor, A Wing, Narayan Plaza, Cidco, Connaught Place, Town Centre, Aurangabad - 431003. Pan: Aafcs1284G . . . . . . . अपीलार्थी / Appellant

Penalty u/s 271(1)(c) also initiated for inaccurate particulars of income. (Addition of Rs.25,00,161/-)‛ ITAT-Pune Page 2 of 4 Sara Towers Private Limited 2.3 Aggrieved by the aforestated disallowance, the assessee filed an appeal before the Ld. NFAC u/s 246A(1)(a) of the Act. During the first appellate proceedings, the Ld. NFAC provided as much