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

section 250 of the Income Tax Act, 2 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 1961 (“Act”) which are arising out of penalty orders passed u/s. 271

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD. vs. SHREEHARI ASSOCIATES PRIVATE LIMITED, AURANGABAD

The appeals of the REVENUE are ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

250 of the Act which turndown separate orders of penalty [from now ‘PO’] passed u/s 271(1)(c) & 271AAB of the Act by the Dy. Commission of Income Tax, Central Circle-1, Aurangabad [from now ‘Ld. AO’] anent to assessment years 2013-14, 2014-15 & 2019-20 [from now ‘AYs’] respectively. ITAT-Pune Page 1 of 16 DCIT Vs Shreehari

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANAGBAD., AURANGABAD. vs. SHREEHARI ASSOCIATES PVT LTD, AURANGABAD.

The appeals of the REVENUE are ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

250 of the Act which turndown separate orders of penalty [from now ‘PO’] passed u/s 271(1)(c) & 271AAB of the Act by the Dy. Commission of Income Tax, Central Circle-1, Aurangabad [from now ‘Ld. AO’] anent to assessment years 2013-14, 2014-15 & 2019-20 [from now ‘AYs’] respectively. ITAT-Pune Page 1 of 16 DCIT Vs Shreehari

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SHREEHARI ASSOCIATES PVT LTD, AURANGABAD

The appeals of the REVENUE are ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

250 of the Act which turndown separate orders of penalty [from now ‘PO’] passed u/s 271(1)(c) & 271AAB of the Act by the Dy. Commission of Income Tax, Central Circle-1, Aurangabad [from now ‘Ld. AO’] anent to assessment years 2013-14, 2014-15 & 2019-20 [from now ‘AYs’] respectively. ITAT-Pune Page 1 of 16 DCIT Vs Shreehari

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)

section 250 of the Income Tax Act, 1961 dated 02.02.2024 for the Assessment Year 2014-15. The Revenue has raised the following grounds of appeal : “1. On facts and circumstances of the case and in law the Id.CIT(A) erred in deleting the penalty of Rs.50,95,69,294/- levied by AO u/s 271

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:

250 of the Act i.e. levying penalty of INR 3,55,82,949/-. Legal grounds: 2 2. On the facts and circumstances of the case and in law, the learned AO erred in not imposing penalty based on the additions as confirmed by the learned CIT(A) in quantum appeal of the Appellant. 3. On the facts and circumstances

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

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

250 of the Income-tax Act, 1961 [‘the Act’] which in turn arisen out of order of penalty dt. 30/03/2022 passed u/s 271(1)(c) of the Act by Dy. Commissioner of Income Tax, Circle- 11, Pune [‘Ld. AO’] anent to assessment year 2010-11 [‘AY’]. ITAT-Pune Page 1 of 10 DCIT Vs Honeywell Automation India Ltd ITA Nos.2180/PUN/2024

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

250 of the Income-tax Act, 1961 [hereafter ‘the Act’], which stemmed out of respective penalty orders dt. 30/08/2022 passed u/s 271(1)(b) of the Act by Income Tax Officer (Exemptions), Ward-1(1), Pune [hereafter ‘ITO’] for assessment year 2013-14 to 2016-17 [hereafter ‘AY’]. 2. A common & sole issue of multiple levies of penalty u/s 271

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

250 of the Income-tax Act, 1961 [hereafter ‘the Act’], which stemmed out of respective penalty orders dt. 30/08/2022 passed u/s 271(1)(b) of the Act by Income Tax Officer (Exemptions), Ward-1(1), Pune [hereafter ‘ITO’] for assessment year 2013-14 to 2016-17 [hereafter ‘AY’]. 2. A common & sole issue of multiple levies of penalty u/s 271

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

250 of the Income-tax Act, 1961 [hereafter ‘the Act’], which stemmed out of respective penalty orders dt. 30/08/2022 passed u/s 271(1)(b) of the Act by Income Tax Officer (Exemptions), Ward-1(1), Pune [hereafter ‘ITO’] for assessment year 2013-14 to 2016-17 [hereafter ‘AY’]. 2. A common & sole issue of multiple levies of penalty u/s 271

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

250 of the Income-tax Act, 1961 [hereafter ‘the Act’], which stemmed out of respective penalty orders dt. 30/08/2022 passed u/s 271(1)(b) of the Act by Income Tax Officer (Exemptions), Ward-1(1), Pune [hereafter ‘ITO’] for assessment year 2013-14 to 2016-17 [hereafter ‘AY’]. 2. A common & sole issue of multiple levies of penalty u/s 271

YOGESH SHIVAJI SHINDE ,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.168/Pun/2025 िनधा"रण वष" / Assessment Year : 2016-17 Yogesh Shivaji Shinde, Vs. Ito, National Faceless H. No.377, Mhb Colony, Assessment Centre, Satpur, Nashik- 422007. Delhi. Pan : Aekps3129Q Appellant Respondent Assessee By : Shri Mahesh Pagare (Virtual) Revenue By : Shri Ganesh B. Budruk Date Of Hearing : 28.04.2025 Date Of Pronouncement : 08.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.11.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2016-17. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Commissioner Of Income Tax Is Not Justified In Levying Penalty U/S 271(1)(C) Of Rs. 56,350/- On The Ground That The Assessee Had Under Reported & Mis Reported His Income. In Consequence Of Misreporting Without Appreciating That The Said Levy Of Penalty Was Not Justified In Law.

section 250 of Income Tax Act, 1961 without giving us any further opportunity to produce any explanation or documentary evidence.” 3. Facts of the case, in brief, are that the assessee is an individual salaried employee filed return of income for the assessment year 2016-17 declaring taxable income of Rs.5,39,190/- after claiming various deductions of Rs.1

KISHOR DIGAMBAR PATIL,NASHIK vs. INCOME TAX OFFICER,WARD-2(1),NASHIK, NASHIK

Appeals are allowed in above terms

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 54 & 55/Pun/2023 निर्धारण वषा / Assessment Year : 2017-18 & 2018-19 Kishor Digambar Patil, 03, Saras Apartment, Patil Lane 04, College Rd., Nashik – 422005 Pan: Aarpp2052J . . . . . . . अपऩलधर्थी / Appellant

250 of the Income-tax Act, 1961 [in short ‘the Act’], ITAT-Pune Page 1 of 20 ITA No.54 & 55/PUN/2023 A.Y. 2017-18 & 2018-19 2. Since the issue involved in both these appeals is identical, with the agreement of parties hereto, the matter is heard together for a consolidated order; resultantly the adjudication laid ITA No. 54/PUN/2023 shall mutatis

KISHOR DIGAMBAR PATIL,NASHIK vs. INCOME TAX OFFICER, WARD-2(1), NASHIK, NASHIK

Appeals are allowed in above terms

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 54 & 55/Pun/2023 निर्धारण वषा / Assessment Year : 2017-18 & 2018-19 Kishor Digambar Patil, 03, Saras Apartment, Patil Lane 04, College Rd., Nashik – 422005 Pan: Aarpp2052J . . . . . . . अपऩलधर्थी / Appellant

250 of the Income-tax Act, 1961 [in short ‘the Act’], ITAT-Pune Page 1 of 20 ITA No.54 & 55/PUN/2023 A.Y. 2017-18 & 2018-19 2. Since the issue involved in both these appeals is identical, with the agreement of parties hereto, the matter is heard together for a consolidated order; resultantly the adjudication laid ITA No. 54/PUN/2023 shall mutatis

SHARAD BHASKARRAO GAIKWAD,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.917/Pun/2023 िनधा"रण वष" / Assessment Year :2016-17 Sharad Bhaskarrao Gaikwad, The Income Tax T.No.1, Vanai Apartment, V Officer, Gangapur Road, Behind S Nashik. Kulswamini Apart, Nashik – 422005. Pan: Adspg2339R Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar-Ca, Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 14/02/2024 Date Of Pronouncement 19/02/2024 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 02.05.2023 Emanating From Penalty Order Dated 17.02.2022 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 Submission Of Ld.Ar : 2. The Ld.Authorised Representative(Ld.Ar) Of The Assessee Filed Written Submission. Vide Written Submission Ld.Ar Invited Our Sharad Bhaskarrao Gaikwad [A] Attention To The Notice Dated 24.03.2021 For A.Y. 2016-17 Issued By Assessing Officer(Ao) Which Was The First Notice With Reference To The Penalty. Ld.Ar In The Written Submission Explained That Nowhere In The Notice Section 271(1)(C) Is Mentioned. Nowhere In The Notice, The Assessing Officer Has Clarified, Whether It Is For Concealment Of Income Or For Filing Inaccurate Particulars.

250 of the Income Tax Act, 1961 dated 02.05.2023 emanating from penalty order dated 17.02.2022 passed under section 271(1)(c) of the Income Tax Act, 1961 Submission of ld.AR : 2. The ld.Authorised Representative(ld.AR) of the assessee filed written submission. Vide written submission Ld.AR invited our Sharad Bhaskarrao Gaikwad [A] attention to the notice dated

CHAITALI HOTELS,KOLHAPUR vs. CIT(A)-11, PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Chaitali Hotels Cit(A)-11, Pune 257, Kadamwadi Road, Vs. Kolhapur – 416005 Pan: Aagfc8348F (Appellant) (Respondent) Assessee By : None Department By : Shri Ramnath P Murkunde Date Of Hearing : 04-06-2025 Date Of Pronouncement : 10-06-2025 O R D E R

250 as well as in the penalty notice dated 05/04/2024. 9. In view of the above discussion, I am satisfied that it is a case of underreporting of income which is in consequence of misreporting, I, therefore, levy a penalty of Rs.3,12,880/- u/s 270A r.w. sub-clause (e) of sub-section (9) to section 270A

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

250 of the Income Tax Act, 1961 all dated 26.06.2023. Since issue involved is same, all these appeals were heard together and decided by this consolidated order. We treat appeal in ITA No.929/PUN/2023 for A.Y.2013-14 ITA Nos.929, 930 & 931/PUN/2023 Padmakar Vishwas Date [A] as a lead case. The assessee for A.Y.2013-14 has raised the following grounds of appeal

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

250 of the Income Tax Act, 1961 all dated 26.06.2023. Since issue involved is same, all these appeals were heard together and decided by this consolidated order. We treat appeal in ITA No.929/PUN/2023 for A.Y.2013-14 ITA Nos.929, 930 & 931/PUN/2023 Padmakar Vishwas Date [A] as a lead case. The assessee for A.Y.2013-14 has raised the following grounds of appeal