आयकरअपीलीयअधिकरण ”एस एम सी” न्यायपीठपुणेमें।

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND SHRI DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं . / ITA No.2976/PUN/2025 निर्धारणवष ा / Assessment Year:2018-19 Ranjit Chandrakant Pandit, Vs ITO Ward 1(5), At Post Daithan, Taluka : Aurangabad Georai, District Beed-

431127 Maharashtra PAN:DGWPP8317L Appellant/ Assessee Respondent /Revenue Assessee by Shri Prashant Munot Revenue by Smt. Rupa Dhande, JCIT Date of hearing 02/04/2026 Date of pronouncement 23/04/2026 आदेश/ ORDER PER DR.DIPAK P. RIPOTE, AM :

This is an appeal filed by the Assessee Ranjit Chandrakant Pandit against the Order u/s 250 of the Income Tax Act 1961 (Act) passed by Commissioner of Income Tax (appeal) for AY 2018-19 dated 26/05/2025 emanating from Assessment Order u/s147 rws 144B of the Income Tax Act 1961dated 05/03/2024.

2) Submission of the Ld.AR : Ld. Authorized Representative of the Assessee filed a paper book. Ld.AR filed a written submission . Gist of the submission is as under :

2.1) Ld.AR submitted that the Assessee is a Salaried employee of Shiv sharda Multi State Cooperative Credit Society Ltd earn