BHARAT SHIVAJI CHAVAN,SONARSIDDHNAGAR vs. ITO WARD 5, SANGLI, SANGLI
In the result, appeal of the Assessee is partly allowed
ITA 876/PUN/2025[2013-14]Status: DisposedITAT Pune26 Jun 2025AY 2013-14
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.876/Pun/2025 िनधा"रण वष" / Assessment Year: 2013-14 Bharat Shivaji Chavan, V The Income Tax Officer, At Sonarsiddhnagar, Post S Ward-5, Sangli. Kowthali, Tal Atpadi, District Solapur, Kotali – 413101. Maharashtra. Pan: Auwpc0996M Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna & Shri Aakash Parakh – Ar’S Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 25/06/2025 Date Of Pronouncement 26/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961, Dated 30.01.2025 Emanating From The Assessment Order Passed U/S.144 R.W.S 147 Of The Income Tax Act, 1961, For A.Y.2013-14 Dated 25.03.2022. The Assessee Has Raised Following Grounds Of Appeal :
Section 144Section 147Section 148Section 151Section 250Section 250(6)Section 271(1)(b)Section 69
234A and 234B of the Act without properly considering the return filed, tax paid, and the computation of income based on estimated additions
10.On the facts and in the circumstances of the case and without prejudice to any other grounds, the Ld. NaFAC erred in initiating penalty proceedings under section 271(1)(b), 271(1)(c) and 271D
