BILIDEVALAYA LAKSHMI NARASIMHA MURTHY,SINDHUDURG vs. INCOME TAX OFFICE, KUDAL

Appeal of the assessee is allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.701/Pun/2024 निर्धारण वर्ा / Assessment Year: 2020-21 Bilidevalaya Lakshmi Narasimha Murthy, Vs The Income Tax Officer, S-7 Vinayak Apartment, Vaishyawada, Kudal Sawantwadi, Maharashtra-416510 Pan : Acgpb9237N Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ramnath P. Murkunde Date Of Hearing 26/08/2024 Date Of Pronouncement 28/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This 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 01.03.2024 For The A.Y. 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A), Nfac, Erred In Confirming The Addition Made By The Ao Of Rs.1,35,52,006/- (Sundry Creditors Rs.41,42,506 & Unsecured Loans Bilidevalaya Lakshmi Narasimha Murthy

68 of the Income Tax Act, 1961, and the subsequent taxation at special rates under section 115BBE. The action of the AO appears to be in line in the circumstances of the case as described above.” Unquote. 5.2 Thus, the ld. CIT(A) has dismissed the appeal without adjudicating the grounds, which is mandatory

SAVITA MITKARI,PUNE vs. INCOME TAX OFFICER, PUNE

In the result, appeal of the assessee is allowed for statistical\npurpose

68, ignoring the fact that\nThe appellant produced a proper Loan Confirmation Letter from Shri\nBansilal Pannalal Gundecha affirming the genuineness of the loan.\nThe lender's PAN and address proof are available on record, satisfying\nthe requirements of the Act.\nBank statements reflect the credit of 10,00,000 into the appellant's\naccount during the relevant financial year

JITENDRA NANASAHEB THORAT,NASHIK vs. INCOME TAX OFFICER, WARD 2(4), NASHIK

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2307/Pun/2025 निर्धारण वषा / Assessment Year: 2011-12 Jitendra Nanasaheb Thorat, V Income Tax Officer, A-7, Chaitrapalavi Apartment, S Ward-2(4), Nashik. Ashok Marg, Near Bank Of Maharashtra, Behind Fame Cinema, Nashik – 422006. Pan: Afypt8886Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi (Through Virtual) Revenue By Shri Ajitesh Kumar Meema –Addl.Cit Date Of Hearing 29/01/2026 Date Of Pronouncement 30/01/2026 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.2011-12 Dated 28.07.2023 Emanating From The Assessment Order Passed Under Section 143(3) R.W.S 147 Of The Act, Dated 27.12.2017. The Assessee Has Raised The Following Grounds Of Appeal :

68 of Rs.21,78,500 made by the A.O. by holding that the entire cash deposits made in bank accounts of the appellant are to be treated as unexplained cash credits without appreciating that the said cash deposits represented agricultural income of the appellant and is therefore, apparently unjustified on facts of the case and in law. 7] The learned

LATABAI VIJAY JADHAV,SHAHADA vs. ASST. COMMISSIONER OF INCOME TAX DHULE CIRCLE, DHULE

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

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

68,750/-, the details of which have been given on pages 2 and 3 of the assessment order. The AO was not convinced with the details furnished by the assessee and made addition of Rs.62,18,528/- as unexplained income u/s.68 of the Act on the ground that the assessee could not prove the availability of huge cash on hand

DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1) ,PUNE, SWARGATE vs. GRUPO ANTOLIN INDIA PRIVATE LIMITED, PUNE

The appeal of the Revenue is allowed for statistical purposes in above terms

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 1118/Pun/2023 निर्धारण वषा / Assessment Year : 2012-13 Dy. Commissioner Of Income Tax, Central Circle-1(2), Pune . . . . . . . अपीलार्थी / Appellant

246A(1) of the Act, wherein the Ld. CIT(A) following the Co-ordinate bench’s decision in assessee’s own case for earlier years allowed the appeal and deleted the TP adjustments. In effect the revised returned loss been reinstated. ITAT-Pune Page 2 of 6 DCIT Vs Grupo Antolin India Pvt. Ltd. 2.5 Aggrieved by the aforestated adjudication

SHRI DEVENDRA SWARUPCHAND SHINGAVI,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1(1), PUNE

Appeals are ALLOWED FOR STATISTICAL

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / It(Ss) No. 018 To 021 & Ita No. 1039-1040/Pun/2023 निर्धारण वषा / Assessment Year : 2010-11 To 2014-15 & 2016-17 Devendra Swarupchand Shingavi 161/162, Dwarika Apts,, Mukund Nagar, Pune-411037, Pan: Aulps9948J . . . . . . . अपीलार्थी / Appellant

68 of the Act and undisclosed rental income etc. 2.2 Further pursuant to aforestated search action, the case of the assessee for AY 2010-11 and 2011-12 were reopened and similar additions were also made in the respective assessments framed u/s 143(3) r.w.s. 147 of the Act. 2.3 Aggrieved assessee filed separate appeals against each of the aforestated

SHRI DEVENDRA SWARUPCHAND SHINGAVI,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1(1), PUNE

Appeals are ALLOWED FOR STATISTICAL

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / It(Ss) No. 018 To 021 & Ita No. 1039-1040/Pun/2023 निर्धारण वषा / Assessment Year : 2010-11 To 2014-15 & 2016-17 Devendra Swarupchand Shingavi 161/162, Dwarika Apts,, Mukund Nagar, Pune-411037, Pan: Aulps9948J . . . . . . . अपीलार्थी / Appellant

68 of the Act and undisclosed rental income etc. 2.2 Further pursuant to aforestated search action, the case of the assessee for AY 2010-11 and 2011-12 were reopened and similar additions were also made in the respective assessments framed u/s 143(3) r.w.s. 147 of the Act. 2.3 Aggrieved assessee filed separate appeals against each of the aforestated

NALINI B PAWAR,PUNE vs. INCOME TAX OFFICER, WARD-5(2), PUNE, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSE

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 914/Pun/2023 निर्धारण वर्ा / Assessment Year : 2016-17 Nalini Balasaheb Pawar, 32/1/1, Shree Mangal Society, Opp. Post Office, Dhankawadi, Pune – 411043 Pan: Aiupp7152Q . . . . . . . अपऩलधथी / Appellant बनाम / V/S Income Tax Officer, Ward 5(2) Pune . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None For The Assessee Revenue By : Shri Ramnath P Murkunde सपिवधई की तधरऩख / Date Of Conclusive Hearing : 09/10/2023 घोर्णध की तधरऩख / Date Of Pronouncement : 10/10/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Of The Assessee For Assessment Year [For Short ‘Ay’] 2016-17 Is Assailed Against First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Dt. 20/06/2023 Passed U/S 250 Of The Income-Tax Act,1961 [For Short ‘The Act’], Which Ascended Out Of Assessment Order Dt. 30/12/2018 Passed U/S 144 By The Income-Tax Officer, Ward 5(2), Pune [For Short ‘Ao’]

68 of Rs. 50,75,000/- in the order passed under section 144 of the Income Tax Act, 1961 without considering the facts and circumstances. The Assessing Officer passed the order under section 144 of the Act and made addition of Rs. 50,75,000/- though the loans are genuine and assesse is having all the documentary evidences