What is 42 Hertz Software India (P.) Ltd. v. ACIT authority for?

The claim for Foreign Tax Credit cannot be denied solely due to a delay in filing Form-67, as the requirement for filing Form-67 under Rule 128(9) is considered directory and not mandatory. The provisions of a Double Taxation Avoidance Agreement (DTAA) prevail over the Income-tax Act, 1961.

How many judgments cite 42 Hertz Software India (P.) Ltd. v. ACIT?

62 judgments on BharatTax cite 42 Hertz Software India (P.) Ltd. v. ACIT (139 Taxmann.com 448), spanning 2022 to 2026.

Which sections of the Income Tax Act does 42 Hertz Software India (P.) Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 90, Section 139(1), Section 143(1), Section 154, Section 91, Section 128(9).

42 Hertz Software India (P.) Ltd. v. ACIT (139 Taxmann.com 448)

Ram Avadhanulu Jonnavithula, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1645/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Oct 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Navneeth N. Kini, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Ram Avadhanulu Jonnavithula, Vs. The Deputy Commissioner No.001, La Hacienda, of Income Tax, 2, Papanna Street, St. Marks Road, Circle 3(3)(1), Bangalore – 560 001. Bangalore. PAN: AFVPJ 0653G APPELLANT RESPONDENT Appellant by : Shri Navneeth N. Kini, CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.10.2024 Date of Pronouncement : 23.10.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This ap…

Kumar Saurabh, West Bengal vs. ITO Ward 4 (1), Patna

In the result, appeal of the assessee is allowed

ITA 345/PAT/2023[2019-20]Status: DisposedITAT Patna26 Sept 2024AY 2019-20

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.345/Pat/2023 Assessment Year: 2019-20

Section 139(1)Section 154Section 234Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA Before Shri Rajpal Yadav, Vice President & Dr. Manish Borad, Accountant Member I.T.A. No.345/Pat/2023 Assessment Year: 2019-20 Kumar Saurabh ………. Appellant Aravalli Apartment, Flat 3A, 170/1J, NSC Bose Road, Naktala S.O. Kolkata-700047. (PAN: CSNPS4186G) Vs. Income Tax officer, Wd-4(1), Patna ………… Respondent Appearances by: Ms. Vijeta Untwalia Agarwal, CA appeared for Appellant. Shri Ashwani Kumar, Sr. DR. appeared for Respondent. Date of concluding the hearing : 11.09.2024 Date of pronouncing the order : 26.09.2024 ORDER Per Dr. Mani…

Sanjeev Mehta, New Delhi vs. ACIT Circle-70(1), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 353/DEL/2024[2019-20]Status: DisposedITAT Delhi13 Sept 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma, Judicialmember Sa No.49/Del./2024 (In Ita No.353/Del/2024) (Assessment Year : 2019-20) & Sanjeev Mehta Vs. Acit, Circle 70(1), G-1, Vishwa Apartment, New Delhi. 3, Shankaracharya Marg, Civil Lines, New Delhi – 110 054. (Pan: Aaapm5622L) (Appellant) (Respondent) Assessee By : Ms. Prem Lata Bansal, Adv. Revenue By : Shri Anuj Garg, Sr. Dr. Date Of Hearing : 04.07.2024 Date Of Order : 13.09.2024 O R D E R Per S. Rifaur Rahman, Am : This Appeal Is Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) (For Short ‘Ld. Cit (A)’)/National Faceless Appeal Centre (Nfac), Delhi Dated 20.03.2023 For The Assessment Year 2019-20. 2 Since We Have Disposed Off The Appeal In The Instant Case By This Order, The Stay Application Filed By The Assessee Has Become Infructuous, Hence Dismissed.

For Appellant: Ms. Prem Lata Bansal, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 250Section 253(5)Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIALMEMBER SA No.49/Del./2024 (in ITA No.353/Del/2024) (Assessment Year : 2019-20) AND Sanjeev Mehta vs. ACIT, Circle 70(1), G-1, Vishwa Apartment, New Delhi. 3, Shankaracharya Marg, Civil lines, New Delhi – 110 054. (PAN: AAAPM5622L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Prem Lata Bansal, Adv. REVENUE BY : Shri Anuj Garg, Sr. DR. Date of Hearing : 04.07.2024 Date of Order : 13.09.2024 O R D E R PER S. RIFAUR RAHMAN, AM : This appeal is filed by the assessee against the…

Subhash Ishvarbhai Patel, Gandhinagar vs. The ADIT, CPC, Bengaluru Present Jurisdiction the ACIT, Gandhinagar Circle, Gandhinagar

In the result, the appeal filed by the assessee is allowed

ITA 754/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms. Nupur Shah, A.RFor Respondent: Shri Sudhakar Verma, Sr. DR

Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.754/Ahd/2024 (Assessment Year: 2020-21) Subhash Ishvarbhai Patel, Vs. ACIT, Plot No.86, CPC, Bengaluru Sector 19, (Present Jurisdiction Gandhinagar-382021. The ACIT, Gandhinagar Circle, Gandhinagar.) [PAN No.AAYPP4576C] (Appellant) .. (Respondent) Appellant by : Ms. Nupur Shah, A.R. Respondent by: Shri Sudhakar Verma, Sr. DR Date of Hearing 03.09.2024 Date of Pronouncement 10.09.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

Koshlesh Varij Lochan, Bangalore vs. ITO Ward- 1 (1), Muzaffarpur

In the result, all the appeals of the assessee are allowed”

ITA 207/PAT/2023[2019-20]Status: DisposedITAT Patna28 Aug 2024AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Borad

Section 143(1)(a)Section 90

…ITA No. 207/PAT/2023 Assessment Year: 2019-2020 Koshlesh Varij Lochan IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. No. 207/PAT/2023 Assessment Year: 2019-2020 Koshlesh Varij Lochan,…………………….…… Appellant Flat No. 110, Garudadri Elite Apartment, Kudlu Gata, Kudlu, Bangalore-560068, Karnataka, [PAN: ADTPL4128Q] -Vs.- Income Tax Officer,…………………..…………Respondent Ward-1(1), Muzaffarpur Appearances by: Shri Koshlesh Varij Lochan, A.R., appeared on behalf of the assessee Shri Sushil Ku…

Avik Anup Prabhu, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, the appeal of the assessee is allowed

ITA 775/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Aug 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri S Rifaur Rahmanassessment Year : 2020-21 Avik Anup Prabhu Vs. Dcit, Circle 22(2), Osho Drive, Gadaipur, Income Tax Department, Mehrauli, C.R. Building, I.P. Estate, New Delhi – 110 030 New Delhi – 110 002 (Pan: Axipp8009P) (Appellant) (Respondent) Appellant By : Shri Aditya Kumar, Ca & Shri Ankur Agarwal, Ca Respondent By : Shri Kanv Bali, Sr. Dr. Date Of Hearing : 30.07.2024 Date Of Pronouncement : 06.08.2024 Order

For Appellant: Shri Aditya Kumar, CA &For Respondent: Shri Kanv Bali, Sr. DR

Section 139(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year : 2020-21 AVIK ANUP PRABHU Vs. DCIT, CIRCLE 22(2), OSHO DRIVE, GADAIPUR, INCOME TAX DEPARTMENT, MEHRAULI, C.R. BUILDING, I.P. ESTATE, NEW DELHI – 110 030 NEW DELHI – 110 002 (PAN: AXIPP8009P) (Appellant) (Respondent) Appellant by : Shri Aditya Kumar, CA & Shri Ankur Agarwal, CA Respondent by : Shri Kanv Bali, Sr. DR. Date of hearing : 30.07.2024 Date of pronouncement : 06.08.2024 ORDER PER SAKTIJIT DEY, VP : This appeal by the Assessee is agains…

Anand Bhairat, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 1177/BANG/2024[2019-20]Status: DisposedITAT Bangalore24 Jul 2024AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2019-20

For Appellant: Ms. Adam Kajabee, CAFor Respondent: Shri V. Parithivel, JCIT-DR

Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 Shri Anand Bhairat, A2 404, Shriram The Deputy Whitehouse, Commissioner of 6th Main, 15th Cross, Income Tax, R.T. Nagar, Circle – 3(3)(1), Bangalore – 560 032. Bangalore. Vs. PAN: AGVPB4531C APPELLANT RESPONDENT Assessee by : Ms. Adam Kajabee, CA Revenue by : Shri V. Parithivel, JCIT-DR Date of Hearing : 18-07-2024 Date of Pronouncement : 24-07-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 25.04.202…

Madhusudhan Pillai, Vikhroli vs. DCIT Circle-42(1)(1), Mumbai

ITA 804/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Jun 2024AY 2018-19

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Ravindra PoojaryFor Respondent: H.M. Bhatt

Section 139(1)Section 143(1)Section 6Section 90

…ITA No.804/Mum/2024 Mr. Madhusudhan Pillai Vs. CPC, Bengalure, DCIT, Circle 41(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER, ITA No.804/Mum/2024 (Α.Υ. 2018-19) Mr. Madhusudhan Pillai Vs. CPC, Bengaluru F 1102, Residences CHS Phase 1, Godrej Trees, Pirojshanagar, Vikhroli East, Mumbai – 400079 DCIT, Circle-42(1)(1) Kautilya Bhavan, Mumbai 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AHSPP0412E Appellant Respondent Appellant by : Ravindra Poojary Respondent by : H.M. Bhatt Date of Hearing 29.05.2024 Date of Pronoun…

Bijender Singh, Alipurduar vs. ITO, Ward-2(3), Alipurduar

In the result, all the appeals of the assessee are allowed

ITA 447/KOL/2024[2022-23]Status: DisposedITAT Kolkata12 Jun 2024AY 2022-23

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 445 To 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/O Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Dsnps3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri S.B. Chakraborthy, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 20/05/2024 घोषणा क" तारीख /Date Of Pronouncement: 12/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax, Appeal, Addl/Jcit(A)-10, Mumbai (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2019-20. 2. The Registry Has Pointed Out That There Is A Delay Of 20 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. On Perusal Of The Petition, We Are Convinced That The Assessee Was Prevented For Reasonable Cause From Filing This Appeal In Prescribed Time Limit. Accordingly, We

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri S.B. Chakraborthy, JCIT, Sr. D/R

Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 445 to 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/o Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : DSNPS3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri S.B. Chakraborthy, JCIT, Sr. D/R सुनवाई क" तारीख/Date…

Bijender Singh, Alipurduar vs. ITO, Ward-2(3), Alipurduar

In the result, all the appeals of the assessee are allowed

ITA 446/KOL/2024[2021-22]Status: DisposedITAT Kolkata12 Jun 2024AY 2021-22

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 445 To 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/O Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Dsnps3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri S.B. Chakraborthy, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 20/05/2024 घोषणा क" तारीख /Date Of Pronouncement: 12/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax, Appeal, Addl/Jcit(A)-10, Mumbai (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2019-20. 2. The Registry Has Pointed Out That There Is A Delay Of 20 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. On Perusal Of The Petition, We Are Convinced That The Assessee Was Prevented For Reasonable Cause From Filing This Appeal In Prescribed Time Limit. Accordingly, We

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri S.B. Chakraborthy, JCIT, Sr. D/R

Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 445 to 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/o Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : DSNPS3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri S.B. Chakraborthy, JCIT, Sr. D/R सुनवाई क" तारीख/Date…

Bijender Singh, Kolkata vs. ITO, Ward-2(3), Alipurduar

In the result, all the appeals of the assessee are allowed

ITA 445/KOL/2024[2019-20]Status: DisposedITAT Kolkata12 Jun 2024AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 445 To 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/O Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Dsnps3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri S.B. Chakraborthy, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 20/05/2024 घोषणा क" तारीख /Date Of Pronouncement: 12/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax, Appeal, Addl/Jcit(A)-10, Mumbai (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2019-20. 2. The Registry Has Pointed Out That There Is A Delay Of 20 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. On Perusal Of The Petition, We Are Convinced That The Assessee Was Prevented For Reasonable Cause From Filing This Appeal In Prescribed Time Limit. Accordingly, We

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri S.B. Chakraborthy, JCIT, Sr. D/R

Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 445 to 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/o Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : DSNPS3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri S.B. Chakraborthy, JCIT, Sr. D/R सुनवाई क" तारीख/Date…

Shivananda Patil, Kolkata vs. ADIT, CPC, Bangaluru

In the result, all the appeals of the assessee are allowed

ITA 32/KOL/2024[2022-23]Status: DisposedITAT Kolkata03 Jun 2024AY 2022-23

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 30 To 32/Kol/2024 Assessment Year: 2020-21 To 2022-23 Shivananda Patil Adit, Cpc, Bengaluru C/O Subash Agarwal & Associates, Vs Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Beipp9978P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri Probhash Roy, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 30/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 03/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21 To 2022-23. 2. As The Issues Involved In These Appeals Are Identical, For The Sake Of Convenience They Were Heard Together & Are Being Disposed Off By Way Of This Common Order. 3. The Common Issue Involved In These Appeals That Arises For Our Adjudication Is In Respect Of Denial Of Relief Claimed U/S 90 Of The Act On Account Of Delay In Furnishing Of Form 67 Of The Act.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Probhash Roy, Addl. CIT, Sr. D/R

Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI PRADIP KUMAR CHOUBEY, HON’BLE JUDICIAL MEMBER I.T.A. No. 30 to 32/Kol/2024 Assessment Year: 2020-21 to 2022-23 Shivananda Patil ADIT, CPC, Bengaluru C/o Subash Agarwal & Associates, Vs Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : BEIPP9978P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri Probhash Roy, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 30/04/2…

Shivananda Pati, Jalpaiguri vs. ADIT, CPC, Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 31/KOL/2024[2021-22]Status: DisposedITAT Kolkata03 Jun 2024AY 2021-22

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 30 To 32/Kol/2024 Assessment Year: 2020-21 To 2022-23 Shivananda Patil Adit, Cpc, Bengaluru C/O Subash Agarwal & Associates, Vs Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Beipp9978P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri Probhash Roy, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 30/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 03/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21 To 2022-23. 2. As The Issues Involved In These Appeals Are Identical, For The Sake Of Convenience They Were Heard Together & Are Being Disposed Off By Way Of This Common Order. 3. The Common Issue Involved In These Appeals That Arises For Our Adjudication Is In Respect Of Denial Of Relief Claimed U/S 90 Of The Act On Account Of Delay In Furnishing Of Form 67 Of The Act.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Probhash Roy, Addl. CIT, Sr. D/R

Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI PRADIP KUMAR CHOUBEY, HON’BLE JUDICIAL MEMBER I.T.A. No. 30 to 32/Kol/2024 Assessment Year: 2020-21 to 2022-23 Shivananda Patil ADIT, CPC, Bengaluru C/o Subash Agarwal & Associates, Vs Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : BEIPP9978P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri Probhash Roy, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 30/04/2…

Shivananda Patil, Jalpaiguri vs. ADIT, CPC, Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 30/KOL/2024[2020-21]Status: DisposedITAT Kolkata03 Jun 2024AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 30 To 32/Kol/2024 Assessment Year: 2020-21 To 2022-23 Shivananda Patil Adit, Cpc, Bengaluru C/O Subash Agarwal & Associates, Vs Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Beipp9978P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri Probhash Roy, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 30/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 03/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21 To 2022-23. 2. As The Issues Involved In These Appeals Are Identical, For The Sake Of Convenience They Were Heard Together & Are Being Disposed Off By Way Of This Common Order. 3. The Common Issue Involved In These Appeals That Arises For Our Adjudication Is In Respect Of Denial Of Relief Claimed U/S 90 Of The Act On Account Of Delay In Furnishing Of Form 67 Of The Act.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Probhash Roy, Addl. CIT, Sr. D/R

Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI PRADIP KUMAR CHOUBEY, HON’BLE JUDICIAL MEMBER I.T.A. No. 30 to 32/Kol/2024 Assessment Year: 2020-21 to 2022-23 Shivananda Patil ADIT, CPC, Bengaluru C/o Subash Agarwal & Associates, Vs Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : BEIPP9978P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri Probhash Roy, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 30/04/2…

Maya Kapoor, Gurgaon vs. Income Tax Officer, Ward-2(4), Gurgaon

The appeal of the assessee is allowed

ITA 783/DEL/2024[2021-22]Status: DisposedITAT Delhi31 May 2024AY 2021-22

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Rakesh Gupta, Adv. and Shri Deepesh Garg, AdvFor Respondent: Shri Om Parkash, Sr. Dr

Section 139Section 143(1)Section 154Section 90

…ITA No.-783/Del/2024 Maya Kapoor. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 783/Del/2024 (Assessment Year- 2021-22) Sh. Maya Kapoor, Income Tax Officer, 284, Espace, Sector-50, Vs. Ward- 2(4), Gurgaon, Haryana-122018. Gurgaon. PAN No: AASPS8817R APPELLANT RESPONDENT Assessee by : Shri Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv. Revenue by : Shri Om Parkash, Sr. Dr Date of Hearing : 16.05.2024 Date of Pronouncement : 31.05.2024 ORDER PER SUDHIR PAREEK, JM This appeal is preferr…

Balasubramanyan Ashok, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result appeals filed by assessee stands allowed for statistical purposes

ITA 408/BANG/2024[2021-22]Status: DisposedITAT Bangalore29 May 2024AY 2021-22

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Smt. Vaidehi .G, CA &For Respondent: Smt. Shamala .D.D, Addl. CIT (DR)

Section 139(5)Section 143(1)Section 154Section 6Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 406 to 408/Bang/2024 Assessment Years: 2019-20 to 2021-22 Shri Balasubramanyan The Deputy Ashok, Commissioner of 83 LG Lakedew, Income Tax, Bilishivale Doddagubbi, Circle – 3(3)(1), Bangalore – 560 077. Bangalore. PAN: AJAPA0861G APPELLANT RESPONDENT Shri Sharath Rao, CA, Assessee by : Smt. Vaidehi .G, CA & Shri Dhiraj .R, Advocate Revenue by : Smt. Shamala .D.D, Addl. CIT (DR) Date of Hearing : 22.05.2024 Date of Pronouncement : 29.05.2024 ORDER PER BEENA…

Kamuganti Vamshidhar, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(3)(1), Bangalore

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

ITA 467/BANG/2024[2019-20]Status: DisposedITAT Bangalore16 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Smt Beena Pillaiassessment Year : 2019-20

For Appellant: Smt. Vaidehi Govindarajan, CAFor Respondent: Shri Narendra Kumar Naik

Section 139(5)Section 143(1)Section 234BSection 234CSection 6Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2019-20 Shri Kamuganti Vamshidhar, The Deputy 161/12, 2A Main, Commissioner of Rangantha Layout, Income Tax, Mahadevapura, Circle – 3(3)(1), Bangalore – 560 048. Bangalore. Vs. PAN: ARSPK0793M APPELLANT RESPONDENT Assessee by : Smt. Vaidehi Govindarajan, CA Revenue by : Shri Narendra Kumar Naik, Addl. CIT (DR) Date of Hearing : 01-05-2024 Date of Pronouncement : 16-05-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order date…

Basudev Sharma, Kolkata vs. ITO, Ward-2(3), Alipurduar

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

ITA 256/KOL/2024[2021-22]Status: DisposedITAT Kolkata24 Apr 2024AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra]

Section 143(1)Section 143(1)(a)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Rakesh Mishra, Accountant Member] I.T.A. No. 256/Kol/2024 Assessment Year : 2021-22 Basudev Sharma vs ITO, Ward-2(3), Alipurduar PAN: BBAPS 5455 H Appellant Respondent Date of Hearing 23.04.2024 Date of Pronouncement 24.04.2024 For the Assessee Shri Siddharth Agarwal, Advocate For the Revenue Shri Subhro Das, Addl. CIT ORDER Per Sonjoy Sarma, JM: The captioned appeal filed by the assessee pertaining to Assessment Year 2021-22 (in short ‘AY’) is directed against the order passed u/s 250 of the I…

Ashish Sood, Zirakpur vs. The Dy. Commissioner of Income Tax, Circle-1(1), Chandigarh

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 747/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh23 Apr 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 139(1)Section 143(1)Section 250Section 253Section 90

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश एम. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA NO. 747/Chd/2023 िनधा"रण वष" / Assessment Year : 2020-21 Ashish Sood, बनाम The DCIT, C/o Shri Tejmohan Singh Circle-1(1), Chandigarh Advocate, # 527, Sector 10-D Chandigarh-160011 "ायी लेखा सं./PAN NO: APUPS7142C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" क…

Sh. Pawan Kumar, Chandigarh vs. DCIT, Circle 1(1), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 750/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh04 Mar 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rajiv Ahuja, Advocate and Shri Pawan Kumar, AssesseFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 139(1)Section 143(1)Section 90

…mitted that the matter is covered by the decisions of various Benches of the Tribunal and reliance was placed on the decisions of Coordinate Bangalore Benches in case of Ms. Brinda Rama Krishna Vs. ITO 193 ITD 840 and 42 Hertz Software India (P) Ltd. vs. ACIT 139 Taxmann.com 448, Coordinate Jaipur Benches in case of Suresh Kumar Doodi vs ACIT (ITA No. 164/JP/2023 dated 28/07/2023) and Ritesh Kumar Garg vs ACIT (ITA No. 261/JP/2022 dated 15/09/2023), Coordinate Calcutta Benches in case of Mahua Bagchi vs ACIT (ITA No. 03/kol/2023 dated 19/07/2023) and the recent decision of the Hon’ble Madras High Court in case of…

42 Hertz Software India (P.) Ltd. v. ACIT

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Judgments citing 42 Hertz Software India (P.) Ltd. v. ACIT

Ram Avadhanulu Jonnavithula, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

Kumar Saurabh, West Bengal vs. ITO Ward 4 (1), Patna

Sanjeev Mehta, New Delhi vs. ACIT Circle-70(1), New Delhi

Subhash Ishvarbhai Patel, Gandhinagar vs. The ADIT, CPC, Bengaluru Present Jurisdiction the ACIT, Gandhinagar Circle, Gandhinagar

Koshlesh Varij Lochan, Bangalore vs. ITO Ward- 1 (1), Muzaffarpur

Avik Anup Prabhu, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

Anand Bhairat, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

Madhusudhan Pillai, Vikhroli vs. DCIT Circle-42(1)(1), Mumbai

Bijender Singh, Alipurduar vs. ITO, Ward-2(3), Alipurduar

Bijender Singh, Alipurduar vs. ITO, Ward-2(3), Alipurduar

Bijender Singh, Kolkata vs. ITO, Ward-2(3), Alipurduar

Shivananda Patil, Kolkata vs. ADIT, CPC, Bangaluru

Shivananda Pati, Jalpaiguri vs. ADIT, CPC, Bengaluru

Shivananda Patil, Jalpaiguri vs. ADIT, CPC, Bengaluru

Maya Kapoor, Gurgaon vs. Income Tax Officer, Ward-2(4), Gurgaon

Balasubramanyan Ashok, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

Kamuganti Vamshidhar, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(3)(1), Bangalore

Basudev Sharma, Kolkata vs. ITO, Ward-2(3), Alipurduar

Ashish Sood, Zirakpur vs. The Dy. Commissioner of Income Tax, Circle-1(1), Chandigarh

Sh. Pawan Kumar, Chandigarh vs. DCIT, Circle 1(1), Chandigarh