SHIVRATAN MOTILALJI RATHI HUF,PUNE vs. ITO, JALNA, JALNA
In the result, the appeal filed by the assessee in ITA
ITA 605/PUN/2025[2008-2009]Status: DisposedITAT Pune29 Jul 2025AY 2008-2009
Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.605 & 606/Pun/2025 िनधा"रण वष" / Assessment Years : 2008-09 & 2011-12 Shivratan Motilalji Rathi Vs. Ito, Ward-1, Jalna. Huf, Rathi Rathi & Co., 501-504, Akshay Landmarks, Opp. Pu La Garden, Sinhagad Road, Jalna- 411030. Pan : Aaehr5318G Appellant Respondent Assessee By : Miss Smruti Sabnis Revenue By Shri Akhilesh Srivastva : Date Of Hearing 24.07.2025 : Date Of Pronouncement : 29.07.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 21.10.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2008-09 & 2011-12 Respectively. 2. There Is Delay Of 64 Days In Filing Of The Present Appeals. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeals Within The Prescribed Time Limit. Ld. Dr Has Not Raised Any Serious Objection To Condone The Delay, Therefore We Condone The Delay Of 64 Days & Proceed To Adjudicate The Appeals. 3. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 4. First, We Shall Take Up The Appeal Of The Assessee In Ita No.605/Pun/2025 For Assessment Year 2008-09 As The Lead Case For Adjudication.
For Appellant: Miss Smruti Sabnis
Section 142(1)Section 142ASection 144Section 147Section 148Section 151Section 249(4)Section 271(1)(c)Section 69
249(4)(b) of the IT Act since assessee has not paid advance tax before filing of the appeal. We further observe that the quantum addition appeal, on the basis of which penalty under section 271(1)(c) of the IT Act was levied, has already been remanded by a Coordinate Bench of this Tribunal vide order dated 14.02.2025 (supra
