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2025 Supreme(Online)(ITAT) 25116

INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
DY. COMMISSIONER OF INCOME TAX PUNE – Appellant
Versus
DILIP MOTILALJI CHORDIA PUNE – Respondent


IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील स.ं / ITA No.1486/PUN/2024 Assessment Year : 2017-18 DCIT, Vs. Dilip Motilalji Chordia Circle-8, Pune 13, Sajjan Plaza, Opp. Hindustan Bakery, Chinchwad, Pune 411 033 Maharashtra PAN : AAMPC1174F Appellant Respondent Cross Objection No.17/PUN/2025 (Arising out of ITA No.1486/PUN/2024 Assessment Year : 2017-18 Dilip Motilalji Chordia Vs. DCIT, 13, Sajjan Plaza, Circle-8, Pune Opp. Hindustan Bakery, Chinchwad, Pune 411 033 Maharashtra PAN : AAMPC1174F Cross Objector Appellant in the appeal Appellant by : Shri Shashank Ojha (Through Virtual)

Respondent by : Shri Neelesh Khandelwal Date of hearing : 28.10.2025 Date of pronouncement : 22.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of Revenue and Cross Objection by the assessee pertaining to A.Y. 2017-18 are directed against the order dated 13.05.2024 framed by National Faceless Appeal Centre, Delhi emanating out of Assessment Order dated 30.12.2019 passed u/s.143(3) of the Income Tax Act, 1961 (in short ‘the Act’).

2. Revenue has rais

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