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

RAVINDRA GAMBHIR PATIL,JALGAON vs. THE INCOME TAX OFFICER, WARD-2(4), JALGAON

Appeals are ALLOWED FOR STATISTCIAL PURPOSE in aforestated terms

Bench: Shri S S Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 423 To 425/Pun/2023 निर्धारण वर्ा / Assessment Year : 2011-12 Ravindra Gambhir Patil, At Post Changdev, Tal-Muktainagar, Jalgaon - 425 306 Pan: Angpp1849K . . . . . . . अपऩलधथी / Appellant बनाम / V/S Income Tax Officer, Ward - 2(4) Jalgaon . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Dr. Kalpesh Rupavatiya सपिवधई की तधरऩख / Date Of Conclusive Hearing : 30/05/2023 घोर्णध की तधरऩख / Date Of Pronouncement : 30/05/2023 आदेश / Order Per Bench; These Bunch Of Three Appeals Of The Assessee For The Assessment Year [For Short “Ay”] 2011-12 Is Assailed Against The First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short “Cit(A) /Nfac”] Dt. 13/02/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”]

271(1)(c) for concealment & a penalty @0.5% u/s 271B of the Act for failure to comply with section 44AB

RAVINDRA GAMBHIR PATIL,JALGAON vs. THE INCOME TAX OFFICER, WARD-2(3), JALGAON

Appeals are ALLOWED FOR STATISTCIAL PURPOSE in aforestated terms

Bench: Shri S S Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 423 To 425/Pun/2023 निर्धारण वर्ा / Assessment Year : 2011-12 Ravindra Gambhir Patil, At Post Changdev, Tal-Muktainagar, Jalgaon - 425 306 Pan: Angpp1849K . . . . . . . अपऩलधथी / Appellant बनाम / V/S Income Tax Officer, Ward - 2(4) Jalgaon . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Dr. Kalpesh Rupavatiya सपिवधई की तधरऩख / Date Of Conclusive Hearing : 30/05/2023 घोर्णध की तधरऩख / Date Of Pronouncement : 30/05/2023 आदेश / Order Per Bench; These Bunch Of Three Appeals Of The Assessee For The Assessment Year [For Short “Ay”] 2011-12 Is Assailed Against The First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short “Cit(A) /Nfac”] Dt. 13/02/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”]

271(1)(c) for concealment & a penalty @0.5% u/s 271B of the Act for failure to comply with section 44AB

RAVINDRA GAMBHIR PATIL,JALGAON vs. THE INCOME TAX OFFICER, WARD-2(4), JALGAON

Appeals are ALLOWED FOR STATISTCIAL PURPOSE in aforestated terms

Bench: Shri S S Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 423 To 425/Pun/2023 निर्धारण वर्ा / Assessment Year : 2011-12 Ravindra Gambhir Patil, At Post Changdev, Tal-Muktainagar, Jalgaon - 425 306 Pan: Angpp1849K . . . . . . . अपऩलधथी / Appellant बनाम / V/S Income Tax Officer, Ward - 2(4) Jalgaon . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Dr. Kalpesh Rupavatiya सपिवधई की तधरऩख / Date Of Conclusive Hearing : 30/05/2023 घोर्णध की तधरऩख / Date Of Pronouncement : 30/05/2023 आदेश / Order Per Bench; These Bunch Of Three Appeals Of The Assessee For The Assessment Year [For Short “Ay”] 2011-12 Is Assailed Against The First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short “Cit(A) /Nfac”] Dt. 13/02/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”]

271(1)(c) for concealment & a penalty @0.5% u/s 271B of the Act for failure to comply with section 44AB

PRAKASHBAPU PATIL GRAMIN BIGAR SHETI SAHAKARI PATH SANSTHA LTD,SANGLI vs. ACIT, CIRCLE- SANGLI, SANGLI

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

u/s 271D of the Income Tax Act of Rs.1,01,75,465/- in respect of deposits from its members. 2. The Id CIT(A) failed to appreciate that the appellant Society is based in rural area and most of the members are illiterate and agriculturists having transactions below Rs 20000/-. 3. The learned CIT erred in law and on facts

PRAKASHBAPU PATIL GRAMIN BIGAR SHETI SAHAKARI PATH SANSTHA LTD SANGLI ,SANGLI vs. ACIT, CIRCLE- SANGLI, SANGLI

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

u/s 271D of the Income Tax Act of Rs.1,01,75,465/- in respect of deposits from its members. 2. The Id CIT(A) failed to appreciate that the appellant Society is based in rural area and most of the members are illiterate and agriculturists having transactions below Rs 20000/-. 3. The learned CIT erred in law and on facts

PRAKASHBAPU PATIL GRAMIN BIGAR SHETI SAHAKARI PATH SANSTHA LTD SANGLI ,SANGLI vs. ACIT, CIRCLE- SANGLI , SANGLI

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

u/s 271D of the Income Tax Act of Rs.1,01,75,465/- in respect of deposits from its members. 2. The Id CIT(A) failed to appreciate that the appellant Society is based in rural area and most of the members are illiterate and agriculturists having transactions below Rs 20000/-. 3. The learned CIT erred in law and on facts