2. Salzgitter Hydraulics Pvt Ltd. v. ITO

128 Taxmann.com 192Income Tax Appellate Tribunal2021#1682 most cited

What is 2. Salzgitter Hydraulics Pvt Ltd. v. ITO authority for?

Where an assessee deposits employees' contributions to PF/ESI after the statutory due date but before the due date for filing the Section 139(1) return, the disallowance is not sustainable if the amendments to Sections 36(1)(va) and 43B by the Finance Act, 2021 (effective from 01-04-2021) do not apply.

67

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Also referred to as

Salzgitter Hydraulics Pvt Ltd v ITO · Section 36(1)(va) · Section 43B · employees contribution to PF · employees contribution to ESI · deposit before due date of return · disallowance

Issues it is cited on

section 2(c)section 36(va)section 36(l)section 43b(b)extension of limitationemployees contribution to pfsection 2(24)(x)section 38wholly and exclusively for businesssection 2(24)section 36(1)(va)section 43b

Judgments citing 2. Salzgitter Hydraulics Pvt Ltd. v. ITO

ASHOKA GENERAL INDUSTRIES,MATHURA vs. JURISDICTIONAL A.O., WARD-1(3)(1), MATHURA

In the result, appeal filed by the assessee is dismissed

ITA 25/AGR/2022[2019]Status: HeardITAT Agra09 Nov 2023

Bench: Due Date Of Filing Of Return. The Impugned Order Is Grossly Arbitrary, Highly Unjust, Unwarranted, Perverse, Wrong, Illegal & Bad In Law.

Section 143(1)Section 36Section 438

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA (Through Video Conferencing) BEFORE, DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Ashoka General Industries DCIT,CPC 1-2, Krishna Nagar Bengaluru/ Mathura Vs. Jurisdictional A.O. Ward-1(3)(1), Mathura PAN-AACFA 1052G (Appellant) (Respondent) Appellant by None Respondent by Mr. Shailendra Srivastava, Sr. DR Date of Hearing 06/11/2023 Date of Pronouncement 09/11/2023 ORDER PER YOGESH KUMAR U.S., JM: This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-National…

M/S. SUJANIX PRIVATE LIMITED,BENGALURU vs. INCOME-TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, both the appeals filed by the assessee stands dismissed

ITA 103/BANG/2023[2019-20]Status: DisposedITAT Bangalore26 Apr 2023AY 2019-20

Bench: Shri Chandra Poojari, Accountant Meber & Smt. Beena Pillai

For Appellant: None
Section 139(1)Section 234Section 250Section 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 102 & 103/Bang/2023 Assessment Years : 2018-19 & 2019-20 M/s. Sujanix Pvt. Ltd., No. 906, Mukund Vivek The Income Tax Paradise, Officer, Marathahalli Main Road, Ward – 4(2)(3), Munnekolala, Bangalore. Bangalore – 560 037. Vs. PAN: AAYCS1809G APPELLANT RESPONDENT Assessee by : None : Shri Sankar Ganesh K. Addl. Revenue by CIT (DR) Date of Hearing : 26-04-2023 Date of Pronouncement : 26-04-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals are filed by a…

M/S. SUJANIX PRIVATE LIMITED,BENGALURU vs. INCOME-TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, both the appeals filed by the assessee stands dismissed

ITA 102/BANG/2023[2018-19]Status: DisposedITAT Bangalore26 Apr 2023AY 2018-19

Bench: Shri Chandra Poojari, Accountant Meber & Smt. Beena Pillai

For Appellant: None
Section 139(1)Section 234Section 250Section 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 102 & 103/Bang/2023 Assessment Years : 2018-19 & 2019-20 M/s. Sujanix Pvt. Ltd., No. 906, Mukund Vivek The Income Tax Paradise, Officer, Marathahalli Main Road, Ward – 4(2)(3), Munnekolala, Bangalore. Bangalore – 560 037. Vs. PAN: AAYCS1809G APPELLANT RESPONDENT Assessee by : None : Shri Sankar Ganesh K. Addl. Revenue by CIT (DR) Date of Hearing : 26-04-2023 Date of Pronouncement : 26-04-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals are filed by a…

DELLA ADVENTURE AND RESORTS PVT. LTD.,MUMBAI vs. NFAC, DELHI, DELHI

In the result, the appeals filed by the assessee are allowed

ITA 1708/MUM/2022[2018-19]Status: DisposedITAT Mumbai12 Sept 2022AY 2018-19

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2018-19 & Assessment Year: 2019-20 Della Adventure & Resorts Pvt. National Faceless Appeal Ltd., Centre (Nfac), Delhi, 401, Della Tower, 795 Parsi Vs. Colony, Jam-E-Jamshed Road, Mumbai-400014. Pan No. Aadcd 2549 K Appellant Respondent Assessee By : Mr. Hitesh P. Shah, Ar Revenue By : Mr. T. Shankar, Cit-Dr Date Of Hearing : 05/09/2022 Date Of Pronouncement : 12/09/2022

For Appellant: Mr. Hitesh P. Shah, ARFor Respondent: Mr. T. Shankar, CIT-DR
Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2018-19 & Assessment Year: 2019-20 Della Adventure and Resorts Pvt. National Faceless Appeal Ltd., Centre (NFAC), Delhi, 401, Della Tower, 795 Parsi Vs. Colony, Jam-e-Jamshed Road, Mumbai-400014. PAN No. AADCD 2549 K Appellant Respondent Assessee by : Mr. Hitesh P. Shah, AR Revenue by : Mr. T. Shankar, CIT-DR Date of Hearing : 05/09/2022 Date of pronouncement : 12/09/2022 ORDER PER OM PRAKASH KANT, AM These two appeals by the assessee are directed a…

DELLA ADVENTURE AND RESORTS PVT. LTD.,MUMBAI vs. NFAC ,DELHI, DELHI

In the result, the appeals filed by the assessee are allowed

ITA 1707/MUM/2022[2019-20]Status: DisposedITAT Mumbai12 Sept 2022AY 2019-20

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2018-19 & Assessment Year: 2019-20 Della Adventure & Resorts Pvt. National Faceless Appeal Ltd., Centre (Nfac), Delhi, 401, Della Tower, 795 Parsi Vs. Colony, Jam-E-Jamshed Road, Mumbai-400014. Pan No. Aadcd 2549 K Appellant Respondent Assessee By : Mr. Hitesh P. Shah, Ar Revenue By : Mr. T. Shankar, Cit-Dr Date Of Hearing : 05/09/2022 Date Of Pronouncement : 12/09/2022

For Appellant: Mr. Hitesh P. Shah, ARFor Respondent: Mr. T. Shankar, CIT-DR
Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2018-19 & Assessment Year: 2019-20 Della Adventure and Resorts Pvt. National Faceless Appeal Ltd., Centre (NFAC), Delhi, 401, Della Tower, 795 Parsi Vs. Colony, Jam-e-Jamshed Road, Mumbai-400014. PAN No. AADCD 2549 K Appellant Respondent Assessee by : Mr. Hitesh P. Shah, AR Revenue by : Mr. T. Shankar, CIT-DR Date of Hearing : 05/09/2022 Date of pronouncement : 12/09/2022 ORDER PER OM PRAKASH KANT, AM These two appeals by the assessee are directed a…

PRIVATE EYE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 681/BANG/2022[2020-2021]Status: DisposedITAT Bangalore06 Sept 2022AY 2020-2021

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2020-21

For Appellant: Shri Sudheendra B.R., AdvocateFor Respondent: Dr. Shankar Prasad K., Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2020-21 Private Eye Pvt. Ltd., Vs. The Deputy Commissioner 30/9, 80 Feet Road, of Income Tax, Indiranagar, Circle 3(1)(1), Bengaluru – 560 038. Bangalore. PAN: AACCP 3314K APPELLANT RESPONDENT Appellant by : Shri Sudheendra B.R., Advocate Respondent by : Dr. Shankar Prasad K., Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.09.2022 Date of Pronouncement : 06.09.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the order…

DY CIT CENTRAL CIRCLE-4(2),, MUMBAI vs. M/S SHETH CREATORS P. LTD., MUMBAI

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 2012/MUM/2020[2014-15]Status: DisposedITAT Mumbai12 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. CIT, Central Circle-4(2), Upper Basement, Site Office, 19th Floor, Air India Building, Vasant Oasis, CTS No. 345A/1 to Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. PAN No. AAPCS 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. CIT, Central Circle-4(2), M/s Sheth Creators Private Limited, Room No. 1918, 19th Floor, 1203 & 1204 Hallmark Business Air…

SHETH CREATORS P. LTD.,MUMBAI vs. DY CIT CENTRAL CIRCLE-4(2), MUMBAI

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 1858/MUM/2020[2014-15]Status: DisposedITAT Mumbai12 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. CIT, Central Circle-4(2), Upper Basement, Site Office, 19th Floor, Air India Building, Vasant Oasis, CTS No. 345A/1 to Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. PAN No. AAPCS 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. CIT, Central Circle-4(2), M/s Sheth Creators Private Limited, Room No. 1918, 19th Floor, 1203 & 1204 Hallmark Business Air…

SHETH CREATORS PVT. LTD.,MUMBAI vs. DY CIT CENT. CIR-4(2), MUMBAI

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 1857/MUM/2020[2017-18]Status: DisposedITAT Mumbai12 Aug 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. CIT, Central Circle-4(2), Upper Basement, Site Office, 19th Floor, Air India Building, Vasant Oasis, CTS No. 345A/1 to Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. PAN No. AAPCS 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. CIT, Central Circle-4(2), M/s Sheth Creators Private Limited, Room No. 1918, 19th Floor, 1203 & 1204 Hallmark Business Air…

SHETH CREATORS PVT LTD.,MUMBAI vs. DY. CIT CENTRAL CIRCLE 4(2), MUMBAI

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 3696/MUM/2019[2016-17]Status: DisposedITAT Mumbai12 Aug 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. CIT, Central Circle-4(2), Upper Basement, Site Office, 19th Floor, Air India Building, Vasant Oasis, CTS No. 345A/1 to Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. PAN No. AAPCS 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. CIT, Central Circle-4(2), M/s Sheth Creators Private Limited, Room No. 1918, 19th Floor, 1203 & 1204 Hallmark Business Air…

SHETH CREATORS PVT LTD.,MUMBAI vs. DY. CIT CENTRAL CIRCLE 4(2), MUMBAI

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 2620/MUM/2019[2015-16]Status: DisposedITAT Mumbai12 Aug 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. CIT, Central Circle-4(2), Upper Basement, Site Office, 19th Floor, Air India Building, Vasant Oasis, CTS No. 345A/1 to Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. PAN No. AAPCS 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. CIT, Central Circle-4(2), M/s Sheth Creators Private Limited, Room No. 1918, 19th Floor, 1203 & 1204 Hallmark Business Air…

BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

In the result, appeal filed by the assessee is in ITA No

ITA 31/VNS/2021[2018-2016]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2016

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

For Appellant: Sh. Deepak K Gujarati, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director of Income 6-159/27, Kashi Enclave v. Tax (CPC), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The ACIT, Range-3, Varanasi, U.P.) PAN:AJFPP1273J (Appellant) (Respondent) Appellant by: Sh. Deepak K Gujarati, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, A…

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is in ITA No

ITA 29/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

For Appellant: Sh. Nikhil Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 144BSection 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Utkarsh Small Finance National E-assessment Centre, Bank Limited v. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. PAN:AABCU9355J (Appellant) (Respondent) Appellant by: Sh. Nikhil Tiwari, Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by asse…

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

In the result, appeal filed by the assessee is in ITA No

ITA 23/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

For Appellant: Sh. K.R.Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Lawkush Sharma Assistant Director of Income 14-495, V.V. Colony, v. Tax (CPC), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 PAN:ARTPS9822Q (Appellant) (Respondent) Appellant by: Sh. K.R.Tiwari, Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee with In…

M/S RUGS MART,VARANASI vs. DCIT, CIRCLE - 03, VARANASI

In the result, appeal filed by the assesseeis in ITA No

ITA 21/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

For Appellant: Sh. R.K.N.Jaiswal,AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Rugs Mart Deputy Commissioner of Barhi Ewada v. Income Tax (CPC), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The DCIT , Circle-3, Varanasi, U.P.) PAN:AALFR4883R (Appellant) (Respondent) Appellant by: Sh. R.K.N.Jaiswal,Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed b…

PAREKHPLAST INDIA LTD,MUMBAI vs. DCIT , MUMBAI

In the result, appeal by assessee is allowed

ITA 76/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.76/मुं/2022 ("न.व. 2018-19) Parekhplast India Limited, 101,Shiva Plaza ,Marol Industrial Co-Operative Limited, Andheri-Kurla Road, Andheri (East), Mumbai 400 059. Pan: Aabcp-4523-B ...... अपीलाथ"/Appellant बनाम Vs. Nfac,Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Tejas Sodha ""तवाद" "वारा/Respondent By : Shri R.A.Dhyani सुनवाई क" "त"थ/ Date Of Hearing : 31/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 31/05/2022 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Tejas SodhaFor Respondent: Shri R.A.Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण मुंबई पीठ “सी” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत"संह, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.76/मुं/2022 ("न.व. 2018-19) Parekhplast India Limited, 101,Shiva Plaza ,Marol Industrial Co-operative Limited, Andheri-Kurla Road, Andheri (East), Mumbai 400 059. PAN: AABCP-4523-B ...... अपीलाथ"/Appellant बनाम Vs. NFAC,DELHI. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Tejas Sodha ""तवाद" "वारा/Respondent by : Shri R.A.Dhyani सुनवाई क" "त"थ/ Date of…

M/S. CHEMTRON SCIENCE LABORATORIES PVT. LTD,MUMBAI vs. CIT (A) NFAC, BENGALURU

In the result, appeal by the assessee is allowed

ITA 2386/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.2386/मुं/2021 ("न.व. 2018-19) M/S. Chemtron Science Laboratories Private Limited, El-47, Electronic Zone, Midc, Mahape, Navi Mumbai 400 710. Pan: Aaccc-3596-J ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner Of Income Tax (A)-(Nafc) Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Shashank Mehta ""तवाद" "वारा/Respondent By : Ms. Vranda U. Matkari सुनवाई क" "त"थ/ Date Of Hearing : 24/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 24/05/2022 आदेश/ Order Per Vikas Awasthy, Jm:

For Appellant: Shri Shashank MehtaFor Respondent: Ms. Vranda U. Matkari
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण मुंबई पीठ “सी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.2386/मुं/2021 ("न.व. 2018-19) M/s. Chemtron Science Laboratories Private Limited, EL-47, Electronic Zone, MIDC, Mahape, Navi Mumbai 400 710. PAN: AACCC-3596-J ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner of Income Tax (A)-(NAFC) Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Shashank Mehta ""तवाद" "वारा/Respondent by : Ms. Vranda U. Ma…

NSS EQUIPMENTS INDIA LLP,MUMBAI vs. DY CIT, CPC, BANGALORE

In the result, appeal by assessee is partly allowed

ITA 1394/MUM/2021[2018-19]Status: HeardITAT Mumbai24 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.1394/मुं/2021 ("न.व. 2018-19) Nss Equipments India Llp, Shetty House, Panchsheel Nagar, Vasant Patil Marg, Sion, Chnabhatti, Mumbai 400 022. Pan: Aakfn-7271-J ...... अपीलाथ" /Appellant बनाम Vs. The Dy.Cit, Cpc Bangalore, 1St Floor, Prestige Alpha No.48/1 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru – 560 100. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Bhupendra Shah ""तवाद" "वारा/Respondent By : Shri C.T. Mathews सुनवाई क" "त"थ/ Date Of Hearing : 24/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 24/05/2022 आदेश/ Order Per Vikas Awasthy, Jm:

For Appellant: Shri Bhupendra ShahFor Respondent: Shri C.T. Mathews
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.1394/मुं/2021 ("न.व. 2018-19) NSS Equipments India LLP, Shetty House, Panchsheel Nagar, Vasant Patil Marg, Sion, Chnabhatti, Mumbai 400 022. PAN: AAKFN-7271-J ...... अपीलाथ" /Appellant बनाम Vs. The Dy.CIT, CPC Bangalore, 1st Floor, Prestige Alpha No.48/1 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru – 560 100. ..... ""तवाद"/Respondent अपी…

AJAY NARESH AGGARWAL,MUMBAI vs. CIT(A) NFAC, DELHI

In the result, the appeal of the Assessee is allowed

ITA 1873/MUM/2021[2018-19]Status: DisposedITAT Mumbai23 May 2022AY 2018-19

Bench: Shri M. Balaganesh () & Kavitha Rajagopal () Ajay Naresh Aggarwal Vs Income-Tax Officer 6 & 7, Court House Circle 18(1), Mumbai L.T. Marg, Dhobi Talao Mumbai-400 002 Pan : Adopa5571B Appellant Respondent

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) & KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Ajay Naresh Aggarwal vs Income-tax Officer 6 and 7, Court House Circle 18(1), Mumbai L.T. Marg, Dhobi Talao Mumbai-400 002 PAN : ADOPA5571B APPELLANT RESPONDENT Assessee represented by Shri Sanjay R Parikh Department represented by Shri Ravinder Sindhu, DR Date of hearing 30/03/2022 Date of pronouncement 23/05/2022 ORDER Per Kavitha Rajagopal (JM): This appeal is filed by the Assessee against the order of Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi da…

SHRI NEERAJ MAHESHWARI,SONEBHADRA vs. DY. CIT, (CPC), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 18/ALLD/2021[2018-19]Status: DisposedITAT Allahabad10 May 2022AY 2018-19

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

For Appellant: Sh. A.K. Pandey, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 234BSection 250Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND BEFORE SHRI. RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Shri Neeraj Maheshwari, v. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner of Inco Tax, 2312233, U.P. CPC Bangalore PAN- AFVPM5660E (Appellant) (Respondent) Appellant by: Sh. A.K. Pandey, Adv Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 09.05.2022 Date of pronouncement: 10.05.2022 O R D E R VIJAY PAL RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order dated 12.08.2021 of…

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