Abhay Kumar Shroff v. Income-Tax Officer

63 ITD 144Income Tax Appellate Tribunal1997#4122 most cited

What is Abhay Kumar Shroff v. Income-Tax Officer authority for?

An appellate authority has a duty to admit additional evidence if it assists in passing orders or is required for a substantial cause, even if not produced before lower authorities.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Abhay Kumar Shroff · additional evidence · admission of evidence · appellate authority duty · substantial cause · Tribunal duty · Rule 46A · second appeal · financial assistance · assessment orders

Sections most often in play

Section 68Section 143(3)Section 250Section 40(a)(i)Section 43BSection 11500ESection 142(1)Section 143(1)

Issues it is cited on

admission of additional evidenceshare application moneyrule 46agenuineness of the transactionsection 68appeal before the tribunaldocumentbusinesssection 143(3)interestcompanyindia

Judgments citing Abhay Kumar Shroff v. Income-Tax Officer

SRI BALAGOPALAN JEWELLERYMART ,SOUTH AVANI MOOLA STREET, MADURAI vs. DCIT, CENTRAL CIR 3(3) CHENNAI, INVESTIGATION BUILDING, CHENNAI

In the result, the captioned appeal is allowed for statistical

ITA 3946/CHNY/2025[2020-2021]Status: FixedITAT Chennai03 Feb 2026AY 2020-2021

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 270A

…above documents before the Assessing Officer and the Commissioner of Income Tax (Appeals) was not intentional. 9. We draw the attention of Hon'ble Bench to the decision of Income Tax Appellate Tribunal, Patna in the case of Abhay Kumar Shroff vs ITO (1997) in 63 ITD 144, wherein it was held that if the documents sought to be admitted even at second appellate stage are of a nature and quality such that they render assistance to Tribunal in passing orders or are required to be admitted for any other substantial cause', it would rather be the duty of Tribunal to admit them. 10. In the present case, we believe that t…

RAI ISPAT PRIVATE LIMITED,CHENNAI vs. ITO CENTRAL WARD 5(4), CHENNAI

In the result, the appeal raised by the assesse is allowed for statistical purposes

ITA 1728/CHNY/2019[2015-16]Status: DisposedITAT Chennai04 Sept 2024AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1728/Chny/2019 निर्धारण वर्ा /Assessment Years: 2015-16 M/S.Rai Ispat Private Limited, Income Tax Officer, No. 6/13 Park Avenue, Central Ward-5(4), Kesavaperumalpuram, Chennai Chennai-600 028. [Pan: Aaacr1743C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri B.Ramakrishnan, C.A प्रत्यर्थी की ओर से /Respondent By : Shri G.Suresh, Jcit सुनवाई की तारीख/Date Of Hearing : 12.06.2024 घोषणा की तारीख /Date Of Pronouncement : 04.09.2024

For Appellant: Shri B.Ramakrishnan, C.AFor Respondent: Shri G.Suresh, JCIT
Section 68

…n of the matter and that their non-production before the lower authorities was purely unintentional. In support of its contentions, the Ld. Counsel for the assesse relied upon decision of coordinate bench of ITAT,Patna in the case of Abhay kumar Shroff vs ITO 63 ITD 144 postulating admission of additional evidences at the 2nd appellate stage before the tribunal for serving substantial cause. 4.0 We have heard the rival submissions in the light of material placed on records. The Ld. DR would make us believe that the order of the lower authorities is in consonance with the material on records and therefore does not…

TECHMAN BUILDWELL PRIVATE LMITED,NEW DELHI vs. DCIT, CIRCLE-25(2), NEW DELHI

The appeals of the assessee are partly allowed with the consequences following as per the

ITA 737/DEL/2020[2012-13]Status: DisposedITAT Delhi13 Jun 2024AY 2012-13

Bench: Shri Gs Pannu & Shri Anubhav Sharma

For Appellant: Shri Arta Trana Panda, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 143(3)Section 43BSection 68

…d advance the cause of justice. Reliance is placed on following decisions; Smt. Prabhavati S Shah v. CIT (1998) 231 ITR 1 (Bom), CIT v. K Ravindranthan Nair (2004) 265 ITR 217 (Ker), Dwarika Prasad v. ITO (1997) 63 ITD 1 (Pat-TM). Abhay Kumar Shroff (1997) 63 ITD 144 (Pat-TM) and Electra (Jaipur) Ltd v. IAC 26 ITD 236 (Del). 6. It comes up that the appellant is a flagship company of the Techman group of companies and has developed various residential and commercial projects in Agra, Faridabad, Ghaziabad, Mathura, Modinagar and New Delhi. Appellant claims that the business of real estate requires substantia…

TECHMAN BUILDWELL (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeals of the assessee are partly allowed with the consequences following as per the

ITA 1618/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Jun 2024AY 2011-12

Bench: Shri Gs Pannu & Shri Anubhav Sharma

For Appellant: Shri Arta Trana Panda, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 143(3)Section 43BSection 68

…d advance the cause of justice. Reliance is placed on following decisions; Smt. Prabhavati S Shah v. CIT (1998) 231 ITR 1 (Bom), CIT v. K Ravindranthan Nair (2004) 265 ITR 217 (Ker), Dwarika Prasad v. ITO (1997) 63 ITD 1 (Pat-TM). Abhay Kumar Shroff (1997) 63 ITD 144 (Pat-TM) and Electra (Jaipur) Ltd v. IAC 26 ITD 236 (Del). 6. It comes up that the appellant is a flagship company of the Techman group of companies and has developed various residential and commercial projects in Agra, Faridabad, Ghaziabad, Mathura, Modinagar and New Delhi. Appellant claims that the business of real estate requires substantia…

KALASA LAKSHMANASHETTY MAHESH,CHIKKAMAGALURU vs. INCOME TAX OFFICER, INCOME TAX

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

ITA 792/BANG/2024[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Manish Golyan, CA
Section 250

…s in passing order or are required to be admitted for any other substantial cause, it would be the duty of the appellate authority to admit them. This proposition was law upheld by the Hon'ble Tribunal in the case of Abhay Kumar Shroff V/s. Income-tax Officer 63 ITD 144(Pat) where in, the Tribunal admitted additional evidence even when not even a whisper of the same was made before the first appellate authority. 10. The assessee during the said period made certain cash deposits due to Demonetization of Currency notes in India. However, when we keenly observe the Bank Statements of the assessee for the previous ye…

DEV VRAT DAS,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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

ITA 284/JPR/2024[2010-11]Status: DisposedITAT Jaipur23 Apr 2024AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: NoneFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 147

…o strongly objected to the said application, we are of the view that application of additional evidence needs to be allowed in view of the decision of ITAT Patna Bench, Third Member, Abhay Kumar Shroff vs ITO (ITA No. 95 & 193/Pat/1993, for A.Y. 1989-90(1997) 63 ITD 144 wherein it has been held that where additional evidence enables the Tribunal to pass order or for any other 4 DEV VRAT DAS VS ITO, WARD 1(2), JAIPUR substantial cause it can admit the same. Keeping in view of the above facts, circumstances of the case and the case law (supra), the Bench feels that in order to give justice to the parties, these do…

DEPUTY COMMISSIONER OF INCOME TAX 12(2)(2), MUMBAI vs. GROUP M MEDIA (INDIA) PRIVATE LIMITED, MUMBAI

In the result the appeal filed by the revenue and cross objection filed by the assessee are stand dismissed

ITA 3087/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Oct 2023AY 2011-12

Bench: Aby T Varkey & Shri Amarjit Singhco No. 137/Mum/2021 (A.Y. 2011-12) Group M Media (India) Vs. Dcit-12(2)(2) Pvt. Ltd. Room No. 145, 1 St Floor, 8Th Floor, Commerz Aayakar Bhavan, International Business M.K. Road, Park, Oberoi Garden Mumbai-400020 City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Dcit-12(2)(2) Vs. Group M Media (India) Room No. 145, 1 St Floor, Pvt. Ltd. Aayakar Bhavan, 8Th Floor, Commerz M.K. Road, International Business Mumbai-400020 Park, Oberoi Garden City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Appellant By : Shri. Nikhil Tiwari Respondent By : Shri. Ganesh Rakh Date Of Hearing 27.10.2023 Date Of Pronouncement 31.10 .2023

For Appellant: Shri. Nikhil TiwariFor Respondent: Shri. Ganesh Rakh
Section 143(2)Section 143(3)Section 36(1)(iii)

…nsel has also placed reliance on the following judicial pronouncement to admit the additional evidence.  Prabhavati S. Shah (231 ITR 1) (Bom HC).  CIT Vs. Ganibhai Wahabbhai (1998) 232 ITR 900(MP)  Dwarka Prasad 63 ITD 1 (Pat) (TM)  Abhay Kumar Shroff 63 ITD 144 (Pat) (TM)  K. Venkataramiah Vs. A. Seetharama Reddy AIR 1963 (SC) 1526  Rajmoti Industries (1995) 52 ITD 286 11. On the other hand, the Ld. DR supported the order of lower authorities. P a g e | 10 ITA No. 2760, 3087/Mum/2019 & CO 137/Mum/2021 M/s Group Media M (India) Pvt. Ltd. 12. Heard both the sides and perused the material on record. D…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD vs. AMRUT PRASAD PATNAM , HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

ITA 1894/HYD/2018[2010-11]Status: DisposedITAT Hyderabad25 May 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 132Section 143(1)Section 143(2)Section 153ASection 68

…ch to admit the same under Rule 29 of the I.T. Rules: Page 5 of 35 ITA 1704 to 1707 and 1894 of 2018 Srinivas Uppu 8. Referring to the decision of the 3rd Member Bench of the Tribunal in the case of Abhay Kumar Shroff vs Income-Tax Officer reported in 1997 63 ITD 144 (Pat), he submitted that the Tribunal Page 6 of 35 ITA 1704 to 1707 and 1894 of 2018 Srinivas Uppu in the said decision has held that if the documents sought to be admitted even at the 2nd appellate stage are of a nature and qualitatively such that they render assistance to the Tribunal in passing orders or required to be admitted for any 'othe…

P AMRUTH PRASAD,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

ITA 1707/HYD/2018[2010-11]Status: DisposedITAT Hyderabad25 May 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 132Section 143(1)Section 143(2)Section 153ASection 68

…ch to admit the same under Rule 29 of the I.T. Rules: Page 5 of 35 ITA 1704 to 1707 and 1894 of 2018 Srinivas Uppu 8. Referring to the decision of the 3rd Member Bench of the Tribunal in the case of Abhay Kumar Shroff vs Income-Tax Officer reported in 1997 63 ITD 144 (Pat), he submitted that the Tribunal Page 6 of 35 ITA 1704 to 1707 and 1894 of 2018 Srinivas Uppu in the said decision has held that if the documents sought to be admitted even at the 2nd appellate stage are of a nature and qualitatively such that they render assistance to the Tribunal in passing orders or required to be admitted for any 'othe…

P AMRUTHA PRASAD ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

ITA 1706/HYD/2018[2009-10]Status: DisposedITAT Hyderabad25 May 2023AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 132Section 143(1)Section 143(2)Section 153ASection 68

…ch to admit the same under Rule 29 of the I.T. Rules: Page 5 of 35 ITA 1704 to 1707 and 1894 of 2018 Srinivas Uppu 8. Referring to the decision of the 3rd Member Bench of the Tribunal in the case of Abhay Kumar Shroff vs Income-Tax Officer reported in 1997 63 ITD 144 (Pat), he submitted that the Tribunal Page 6 of 35 ITA 1704 to 1707 and 1894 of 2018 Srinivas Uppu in the said decision has held that if the documents sought to be admitted even at the 2nd appellate stage are of a nature and qualitatively such that they render assistance to the Tribunal in passing orders or required to be admitted for any 'othe…

SRINIVAS UPPU ,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

ITA 1705/HYD/2018[2010-11]Status: DisposedITAT Hyderabad25 May 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 132Section 143(1)Section 143(2)Section 153ASection 68

…ch to admit the same under Rule 29 of the I.T. Rules: Page 5 of 35 ITA 1704 to 1707 and 1894 of 2018 Srinivas Uppu 8. Referring to the decision of the 3rd Member Bench of the Tribunal in the case of Abhay Kumar Shroff vs Income-Tax Officer reported in 1997 63 ITD 144 (Pat), he submitted that the Tribunal Page 6 of 35 ITA 1704 to 1707 and 1894 of 2018 Srinivas Uppu in the said decision has held that if the documents sought to be admitted even at the 2nd appellate stage are of a nature and qualitatively such that they render assistance to the Tribunal in passing orders or required to be admitted for any 'othe…

SRINIVAS UPPU,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

ITA 1704/HYD/2018[2009-10]Status: DisposedITAT Hyderabad25 May 2023AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 132Section 143(1)Section 143(2)Section 153ASection 68

…ch to admit the same under Rule 29 of the I.T. Rules: Page 5 of 35 ITA 1704 to 1707 and 1894 of 2018 Srinivas Uppu 8. Referring to the decision of the 3rd Member Bench of the Tribunal in the case of Abhay Kumar Shroff vs Income-Tax Officer reported in 1997 63 ITD 144 (Pat), he submitted that the Tribunal Page 6 of 35 ITA 1704 to 1707 and 1894 of 2018 Srinivas Uppu in the said decision has held that if the documents sought to be admitted even at the 2nd appellate stage are of a nature and qualitatively such that they render assistance to the Tribunal in passing orders or required to be admitted for any 'othe…

ANCHOR ELECTRICALS PVT. LTD.,MUMBAI vs. JT. CIT - CCC- 7(2)`, MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 4940/MUM/2018[2014-15]Status: DisposedITAT Mumbai13 Oct 2022AY 2014-15

Bench: Shri Amarjit Singh & Shri Rahul Chaudharyanchor Electricals Vs. Joint Commissioner Of Private Limited Income-Tax, Central 3Rd Floor, I-Think Techno Circle-7(2) Campus, Pokhran Road Room No.655, 6Th Floor, No.2, Thane (W), Aayakar Bhavan, M.K. 400607 Road, Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaeca2190C Appellant .. Respondent

For Appellant: M.P. Lohia &For Respondent: Yogesh Kamat
Section 143(3)Section 234CSection 271(1)(c)Section 274

…he ld. Counsel has also placed reliance on the following case law for admitting additional evidences: “i. Prabhavati S. Shah 231 ITR 1 (Bom). ii. CIT Vs. Ganibhai Wahabbhai (1998) 232 ITR 900 (MP) iii. Dwarka Prasad 63 ITD 1 (Pat) (TM) iv. Abhay Kumar Shroff 63 ITD 144 (Pat (TM) v. K. Venkataramiah Vs. A. Seetharama Reddy AIR 1963 (SC) 1526 vi. Rajmoti Industries (1995) 52 ITD 286.” We have perused the additional evidences furnished by the assessee and also perused the finding of the DRP, it is observed that DRP had not directed the assessee to furnish any other evidences before rejecting the plea of the assess…

ITO, NEW DELHI vs. M/S SHANGRILA IMPEX, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1234/DEL/2017[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Ajay Wadhwa, Adv. &For Respondent: Sh. Umesh Takyar, Sr. DR
Section 144Section 145(3)

…es in passing order or are required to be admitted for any other substantial cause, it would be the duty of the appellate authority to admit them. This proposition was law upheld by the Hon’ble Tribunal in the case of Abhay Kumar Shroff Vs. Income-tax Officer 63 ITD 144 (Pat) where in, the Tribunal admitted additional evidence even when not even a whisper of the same was made before the first appellate authority. b. The Hon’ble Mumbai High Court in the case of Smt. Prabhavati S. Shah Vs. CIT, 231 ITR 278 held that if the assessee had been informed by the ITO in the course of the assessment proceedings that he w…

SHRI MAHESH YADAV, A-225, JAI NAGAR, SIKAR ROAD, JAIPUR,JAIPUR vs. ITO WARD-4(3), JAIPUR, WARD-4(3), JAIPUR

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

ITA 590/JPR/2019[2008-09]Status: DisposedITAT Jaipur28 Jan 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 590/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 Cuke Mahesh Yadav, Ito, Vs. A-225, Jai Nagar, Sikar Road, Ward-4(3), Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aatpy 9371 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri C.L. Yadav (Ca) Jktlo Dh Vksj Ls@ Revenue By :Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 18/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 28/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), Ajmer Dated 15/02/2019 For The A.Y. 2008-09, Wherein The Assessee Has Raised Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Not Admitting The Additional Evidence Furnished During The Course Of Appellate Proceedings Under Rule 46A. 2. The Ld. Cit(A) Has Erred In Not Adjudicating The Issue On Merits. 3. The Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Addition Of Rs. 46,27,571/- Made By The Ao. On Account Of Unexplained Cash Deposited In The Saving Bank Account, Ignoring

For Appellant: Shri C.L. Yadav (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 148

…– 6 ITA 590/JP/2019_ Mahesh Yadav Vs ITO 1. CIT v. Virgin Securities and Credits P. Ltd (2011) 332 ITR 396 (Del) 2. Chandrakant Chanu Bhai Patel 202 Taxman 262(Del) 3. Avan Gidwani Vs ACTT I.T.A. No. 5138/Mum/2015(ITAT Mumbai) 4. Abhay Kumar Shroff V/s. ITO 63 ITD 144(Pat) (ITAT Patna It is further submitted that the Hon'ble Supreme Court in the case of Collector Land Acquisition Vs. Mst. Katji, 167 ITR 471 (SC) have held that when technical considerations are pitted against the cause of substantial justice it is the cause of substantial justice that must prevail. Hence, additional evidences be admitted at any…

JAJOO ENTERPRISES LTD,MUMBAI vs. DCIT CEN CIR 4(3) CEN RG 4, MUMBAI

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

ITA 1142/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Oct 2020AY 2012-13
Section 132(4)Section 143(3)Section 68

…ectfully submitted that the aforesaid additional evidences may kindly be admitted in the interest of justice. The Appellant relies on the ratio laid by Bombay High Court Smt. Prabhavati Shah vs. CIT 231 ITR 1 (Bom) and PatnaTribunal in the case of Abhay Kumar 63 ITD 144 (Pat.)TM for admission of additional evidence. 6. The brief facts of the case are that the assessee is a company stated to be engaged in the business of wholesale trading of cloth. It is also gathered that the assessee company got converted into a limited company from Private Limited Company as on 31.01.2008. A search and seizure action u/s. 132…

BINA SUDHIRKUMAR DOSHI,MUMBAI vs. ASST CIT 24(1), MUMBAI

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

ITA 76/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Feb 2019AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm Ms. Bina Sudhirkumar Doshi Asst. Cit-24(1), B-601, Ganga Vihar, Mumbai Vs. Juhu Lane, Andheri (W), Mumbai-400 058 Pan/Gir No. Aajpd 0267 B (Appellant) : (Respondent) : Shri Rahul Sarda & Appellant By Shri Sashank Dundu Respondent By : Ms. N. Hemalatha : 26.11.2018 Date Of Hearing Date Of Pronouncement : 04.02.2019

For Respondent: Ms. N. Hemalatha
Section 54Section 54F

…foresaid additional evidence may kindly be admitted in the interest of justice and fair play. The Appellant relies on the ratio laid by Bombay High Court in the case of Smt. Prabhavati Shah v. CIT 231 ITR 1 (Born) and Patna Tribunal in the case of Abhay Kumar 63 ITD 144 (Pat.) (TM) for the admission of additional evidence. 7. In the compilation in paper book, the additional evidence submitted is as under: Sr. Particulars Page Nos. No. Purchase agreement dated 30th May, 20. 173-209 2012 of flat at Sai Enterprise 21. Photographs showing present stage of 210-213 construction of Satellite Tower Flat 22. Share Certi…

KNIGHT RAJ PROPERTIES P. LTD,MUMBAI vs. ITO 8(2)(2), MUMBAI

In the result, this appeal by the assessee stands allowed for statistical purpose

ITA 3451/MUM/2014[2010-11]Status: DisposedITAT Mumbai11 Jun 2018AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri M. C. Omi Ningshan
Section 23Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM I.T.A. No. 3451/Mum/2014 (Assessment Year: 2010-11) M/s. Knight Raj Properties Pvt. Ltd. Income-tax Officer-8(2)(2) Room No. 216A, 2nd Floor, 43-B/207, Manish Co-operative Housing Society, Versova, Vs. Aayakar Bhavan, M. K. Road, Andheri (West), Mumbai-400 058 Mumbai-400 020 PAN/GIR No. AAACK 3957 H (Appellant) : (Respondent) : Shri K. Gopal & Appellant by Ms. Neha Paranjape Respondent by : Shri M. C. Omi Ningshan : 04.04.2018 Date of Hearing : 11.06.2018 Date of Pronouncement O R D E R Per Shamim Yah…

ISMAIL SAHABJAN SHAIKH,MUMBAI vs. ITO 19(3)(2), KALYAN

In the result, the appeal is allowed for statistical purposes

ITA 218/MUM/2016[2009-10]Status: DisposedITAT Mumbai23 May 2018AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Ismail Sahabjan Shaikh Income Tax Officer - Room No. 3, Maharashtra Vs. 19(3)(2), Mumbai Now Nagar No.1 Sloughter Assessed With Ito- House Compound, Bandra 23(1)(2). (E), Mumbai-400050. Pan No. Ccmps1035D Appellant Respondent

For Appellant: Mr. K. Gopal, ARFor Respondent: Mr. Saurabh Kumar Rai, DR
Section 131Section 144Section 148Section 68

…impression for signature. It is submitted that the additional evidence produced by it at serial no. 3 to 7 and 9 have got direct bearing on the present appeal. Reliance is placed by him on the decision in Prabhavati Shah v. CIT 231 ITR 1 (Bom) and Abhay Kumar 63 ITD 144 (Pat) (TM) for admission of the above additional evidence. 4. Per contra, the Ld. DR submits that nothing prevented the appellant in producing the above documents either before the AO or the Ld. CIT(A). It is stated by him that the assessee had not filed his return of income for the impugned assessment year. After receipt of certain information, t…

AMERICAN EDUCATION TRUST,MUMBAI vs. ASST CIT (E) I(1), MUMBAI

In the result, the appeal is partly allowed

ITA 971/MUM/2017[2013-14]Status: DisposedITAT Mumbai05 Feb 2018AY 2013-14

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2013-14 American Education Trust, Acit-I(1) S.V. Road, Parekh Nagar, Mumbai. Vs. Behind Gokul Nagar, Kandivali (W), Mumbai- 400067. Pan No. Aaata4303N Appellant Respondent Assessee By : Dr. K. Shivaram, Sr. Advocate & Mr. Rahul Hakani, Advocate Revenue By : Mr. Rajesh Kumar Yadav, Dr Date Of Hearing : 08/11/2017 Date Of Pronouncement : 05/02/2018

For Appellant: Dr. K. Shivaram, Sr. Advocate &For Respondent: Mr. Rajesh Kumar Yadav, DR
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 143(3)

…sues involved in the present appeal and therefore, the same may be admitted. In this regard, reliance is placed by him on the judgment of the Hon’ble Bombay High Court in Smt. Prabhavati Shah v. CIT 231 ITR 1 (Bom) and the order of the Tribunal in Abhay Kumar 63 ITD 144 (Pat.) (TM). 6. Per contra, the Ld. DR relies on the order of the Ld. CIT(A). It is stated by him that as per the working given by the AO on page 7 of the assessment order, the assessee has not received the amount @ 20% of gross receipts and hence consideration being inadequate, the provisions of section 13 are clearly attracted. Further the AO ha…

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