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

INCOME TAX OFFICER, WARD-1(1), KOLHAPUR, KOLHAPUR vs. AJARA MERCHANTS CO-OP. CREDIT SOCIETY LTD., AJARA, AJARA

In the result, the appeal filed by the Revenue in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1138 & 1693/Pun/2024 िनधा"रण वष" / Assessment Year : 2015-16 Ito, Ward-1(1), Kolhapur. Vs. Ajara Merchants Co-Op. Credit Society Ltd., Main Branch, Nalawade Building, Main Road, Ajara, Kolhapur- 416505. Pan : Aadca1779J Appellant Respondent Revenue By Shri Ramnath P. Murkunde : Assessee By : Shri Pramod S. Shingte Date Of Hearing : 28.08.2025 Date Of Pronouncement : 28.08.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 23.03.2024 & 13.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16. 2. First We Shall Take Up The Quantum Appeal I.E Ita No.1138/Pun/2024 For Adjudication.

Penalty u/s 271F, 271(1)(b) and 271(1)(c) of the IT Act were also initiated. 5. The assessee preferred first appeal before Ld. CIT(A) against the above assessment order. After considering the reply of the assessee, Ld. CIT(A)/NFAC allowed the appeal filed by the assessee by observing as under :- “6. The appellant is a credit

INCOME TAX OFFICER, WARD-1(1), KOLHAPUR, KOLHAPUR vs. AJARA MERCHANTS CO-OP. CREDIT SOCIETY LTD., AJARA, KOLHAPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1138 & 1693/Pun/2024 िनधा"रण वष" / Assessment Year : 2015-16 Ito, Ward-1(1), Kolhapur. Vs. Ajara Merchants Co-Op. Credit Society Ltd., Main Branch, Nalawade Building, Main Road, Ajara, Kolhapur- 416505. Pan : Aadca1779J Appellant Respondent Revenue By Shri Ramnath P. Murkunde : Assessee By : Shri Pramod S. Shingte Date Of Hearing : 28.08.2025 Date Of Pronouncement : 28.08.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 23.03.2024 & 13.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16. 2. First We Shall Take Up The Quantum Appeal I.E Ita No.1138/Pun/2024 For Adjudication.

Penalty u/s 271F, 271(1)(b) and 271(1)(c) of the IT Act were also initiated. 5. The assessee preferred first appeal before Ld. CIT(A) against the above assessment order. After considering the reply of the assessee, Ld. CIT(A)/NFAC allowed the appeal filed by the assessee by observing as under :- “6. The appellant is a credit

SATYAPREM RAJABHAU DHOLE,BEED vs. ITO, WARD-1(5), AURANGABAD, AURANGABAD

In the result, the appeal of the assessee is allowed

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

u/s 148 was issued to the assessee on 07.04.2022 which is clearly beyond the time limit prescribed under the said provisions of the Act. We find that the Revenue has also conceded before the Hon’ble Supreme Court in the case of Rajeev Bansal (supra) that the provisions of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions

JAYVANTI JANARDAN BHANUSKAR,RAIGAD vs. ACIT, CIRCLE-PANVEL, PANVEL

In the result, the appeal filed by the assessee is allowed for statistical\npurposes

271F shall be dropped\".\nThe appellant contends that on the facts and in the circumstances of the case and\nin law, the CIT(A) ought to have disposed of the aforesaid grounds of appeal on\nmerits.\nThe appellant craves leave to add to, alter or amend the aforestated grounds of\nappeal.\"\n4. Briefly stated the facts are that the assessee

SHRIKANT CHANDRAKANT LOKHANDE,LATUR vs. ITO, WARD-1, LATUR, LATUR

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2696/Pun/2024 Assessment Year : 2015-16

section 115BBE of the Income Tax Act. As the assessee concealed the particulars of income the penalty u/s271(1)(c) has been initiated separately. Penalty proceedings U/s. 271(1)(b) has been initiated separately for non-compliance of notice U/s. 142(1). Penalty proceedings U/s. 271F

AVINASH RAJENDRAKUMAR GHOLAP,PUNE vs. INCOME TAX OFFICER WARD 14(5), PUNE

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

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.861/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Avinash Rajendrakumar Vs. Ito, Ward-14(5), Pune. Gholap, A/P Gholapwadi, Uddhat Taluka Indrapur, Pune- 413103. Pan : Abjpg2776M Appellant Respondent Assessee By : Shri S. S. Gudhate Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 10.07.2024 Date Of Pronouncement : 26.07.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.04.2024 Passed By Ld Cit(A)/Nfac For The Assessment Year 2016-17. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. Under The Facts & Circumstances Of The Case & In Law, Commissioner Of Income Tax (Appeals) / National Faceless Appeal Centre (Nfac) Erred In Passing Order Wherein Specific Request Of Adjournment Was Made By Assessee & Same Was Not Rejected By Ld Commissioner Of Income Tax (Appeals) / National Faceless Appeal Centre (Nfac).

penalty proceedings u/s 271(1)(c) and section 271F of the IT Act. 4. Being aggrieved with the above assessment

SANTOSH MARUTI PAWAR,PUNE vs. ITO WARD 14(5) PUNE, PUNE

In the result, the appeal of the assessee stands partly allowed for statistical purposes

Bench: Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1311/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Santosh Maruti Pawar, Vs. Ito, Ward-14(5), Pune. At Post Gopal Wadi, Daund, Pune- 413801. Pan : Bhrpp4140F Appellant Respondent Assessee By : Shir Paras Munot Revenue By : Shri Akhilesh Srivastava Date Of Hearing : 04.09.2024 Date Of Pronouncement : 08.10.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.01.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2012-13. 2. The Present Appeal Is Filed Belatedly. The Ld. Ar With The Help Of Delay Condonation Application Supported With An Affidavit Submitted That The Assessee Was Prevented By Reasonable Cause For Not Submitting The Appeal In Prescribed Time Limit. It Was Submitted That The Assessee Was Suffering From Hepatomegaly & Undergoing

271(1)(c). 4. The Ld. Assessing Officer erred in law and in levying penalty of Rs.5,000/- under section 271F. 5. The appellant craves leaves to add or amend any ground of appeal.” 4. The facts of the case, in brief, are that the assessee is an individual engaged in the agricultural activities. The Department on the basis

SWAMINI MAHILA GRAMIN BIGARSHETI SAHKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD 12(3), PUNE

In the result, appeal of the assessee is partly allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2533/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Swamini Mahila Gramin V The Income Tax Officer, Bigarsheti Sahakari Patsanstha S. Ward-12(3), Pune. Maryadit, Survey No.272, Sainagar Gourav Bunglow, Lohagaon, Near Uttareshwar Mandir, Pune – 411047. Pan: Aakas1168G Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal Revenue By Smt Indira R. Adakil-Addl.Cit(Dr) Date Of Hearing 02/12/2025 Date Of Pronouncement 12/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is 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 A.Y.2015-16, Dated 19.08.2025 Emanating From Assessment Order 147 R.W.S 144B Of The

section 69A cannot be applied simultaneously The addition may kindly be deleted Levy of tax U/s 115BBE 10. The Ld. AO erred in levying tax U/s 115BBE 4 ITA No.2533/PUN/2025 [A] Initiation of penalty 11. The Ld. AO erred in initiation penalty 271(1)(b). 271(1)(c) and 271F

SHREE SANT SAVTA GRAMIN BIGAR SETI SAHAKARI PATSANSTHA MARYADIT,PIMPALGAON vs. ASSESSING OFFICER, NASHIK

In the result, appeal of the Assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1597/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Shree Sant Savta Gramin Bigar V Assessment Unit, Seti Sahakari Patsanstha S Income Tax Maryadit, Department, Delhi. Pimpalgaon, Niphad, Maharashtra – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Shri Sadananda – Jcit Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026 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.2016-17 Dated 27.11.2024 Emanating From The Assessment Order Passed Under Section 144 Of The I.T.Act, Dated 05.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

section 80P(2)(a)(i) of the Act as business income. Moreover, the same shall be added as income from the other sources u/s. 56 of the Act for the Act. In view of the above, I am satisfied that this is a fit case for initiating penalty proceedings u/s 271(1)(c)-of the Act. with regards to concealing

RAMESHWARDAS SHIVCHARANDAS AND COMPANY ,NANDED vs. ITO WARD 1, JALNA

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.524/Pun/2025 Assessment Year : 2015-16

section 45(5A) have been inserted by Finance Act, 2017 w.e.f. 01.04.2018. The said provisions even otherwise are not applicable for AY 2015-16 i.e. impugned assessment year. Erred in not allowing any deduction while computing long-term capital gain 10.On the facts and circumstances of the case and in law the Ld. AO erred in not granting any deduction