Abhay Kumar Shroff v. Income-Tax Officer

63 ITD 144Income Tax Appellate Tribunal1997#4067 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 366,005 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

Anand R. Agrawal, Thane vs. ACIT Cir 2, Thane

The appeals are allowed for statistical purposes

ITA 203/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Nov 2017AY 2012-13

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2012-13 Shri Anand Ramprasad Agarwal Acit—2 Ground Floor, Vrindavan, Vs. Room No. 27, 6Th Salasar Brijbhoomi, Temba Floor, B-Wing, Ashar Hospital Road, Bhayander West, It Park, Near Thane-401101 Ambika Nagar, Waghle Industrial Estate Road No. 16-Z Thane(W)-400604 Pan No. Ahopa8973F Appellant Respondent Assessment Year: 2012-13 Smt. Radhika Anand Agarwal Acit—2 3, “Giriraj Building”, Vs. Room No. 27, 6Th Salasarbrijboomi, Near Maxus Floor, B-Wing, Ashar Mall,Bhayander West, It Park, Near Thane-401101 Ambika Nagar, Waghle Industrial Estate Road No. 16-Z Thane(W)-400604 Pan No. Aejpa8140C Appellant Respondent Assessment Year: 2012-13 Smt. Sudha Ramprasad Agarwal Acit—2 Ground Floor, Vrindavan, Vs. Room No. 27, 6Th Salasar Brijbhoomi, Temba Floor, B-Wing, Ashar Hospital Road, Bhayander West, It Park, Near Thane-401101 Ambika Nagar, Waghle Industrial Estate Road No. 16-Z Thane(W)-400604 Pan No. Aaopa2404N Appellant Respondent

For Respondent: Mr. Purushottam Kumar, DR
Section 139(1)Section 143(3)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 Shri Anand Ramprasad Agarwal ACIT—2 Ground floor, Vrindavan, Vs. Room No. 27, 6th Salasar Brijbhoomi, Temba floor, B-wing, Ashar Hospital Road, Bhayander West, IT Park, Near Thane-401101 Ambika Nagar, Waghle Industrial Estate Road No. 16-Z Thane(W)-400604 PAN No. AHOPA8973F Appellant Respondent Assessment Year: 2012-13 Smt. Radhika Anand Agarwal ACIT—2 3, “Giriraj Building”, Vs. Room No. 27, 6th SalasarBrijBoomi, Near Maxus floor, B-wing, Ash…

Gamesa Renewable Private Limited, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 376/CHNY/2017[2012-13]Status: DisposedITAT Chennai13 Nov 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri B.Ramakrishnan, FCA &For Respondent: Smt. Vijayalakshmi, CIT,D.R
Section 143(3)Section 144C(1)Section 144C(5)

…his Tribunal. It was also submitted that non-submission of the above details before the ld. Assessing Officer/TPO/DRP is neither intentional nor wanton. He drew our attention to the decision of Tribunal in the case of Abhay Kumar Shroff Vs. I.T.O in (1997) 63 ITD 144 wherein held that “if the documents sought to be admitted even at second appellate stage are of a nature and qualitatively 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 duty of Tribunal to admit them. Such proposition has been laid down further…

Gamesa Renewable Private Limited, Chennai vs. DCIT, Chennai

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 1420/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Nov 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri B.Ramakrishnan, FCA &For Respondent: Smt. Vijayalakshmi, CIT,D.R
Section 143(3)Section 144C(1)Section 144C(5)

…his Tribunal. It was also submitted that non-submission of the above details before the ld. Assessing Officer/TPO/DRP is neither intentional nor wanton. He drew our attention to the decision of Tribunal in the case of Abhay Kumar Shroff Vs. I.T.O in (1997) 63 ITD 144 wherein held that “if the documents sought to be admitted even at second appellate stage are of a nature and qualitatively 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 duty of Tribunal to admit them. Such proposition has been laid down further…

Geeta Nadkarni, Mumbai vs. Asst CIT Cen 45, Mumbai

In the result, appeal is allowed for statistical purposes

ITA 3874/MUM/2017[2007-08]Status: DisposedITAT Mumbai13 Nov 2017AY 2007-08

Bench: Shri R.C.Sharma, Am Ms. Geeta Nadkarni Vs. Asst. Cit Cen – 45 Flat No.102, Plot No.125 Mumbai Kalpataru Chs Ltd., Extn., Sixth Road Near Sthye College Vile Parle (E) Mumbai Pan/Gir No. Adfpn3602D Appellant) .. Respondent)

Section 153Section 153ASection 54

…ore the matter back to the file of the CIT(A) for considering the additional evidence and for deciding on merit after giving due opportunity to the assessee. a. Jagbir Singh vs. ITO (1987) 23 ITD 15 . 4 Ms. Geeta Nadkarni b. Abhay Kumar Shroff vs. ITO (1997) 63 ITD 144 c. Jagannath Prasad Kanhaiya Lal Vs. CIT (1988) 171 ITR 596 d. Deep Chand Kothan vs. CIT (1988) 171 ITR 381 e. Controller of Estate Duty vs. Narasamma (1980) 125 ITR 196 6. In the result, appeal is allowed for statistical purposes. Order pronounced in the open court on this 13/11/2017 (R.C.SHARMA) ACCOUNTANT MEMBER Mumbai; Dated 13/11/2017 Karun…

Sneh Lata Dwivedi, Jaipur vs. ITO, Jaipur

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

ITA 501/JPR/2016[2007-08]Status: DisposedITAT Jaipur12 Jan 2017AY 2007-08
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Smt. Poonam Rai, DCIT- DR
Section 133(6)Section 139Section 143(3)Section 147Section 148Section 68

…show any deposits of cash, which is allegedly received during F.Y. 2007-08.’ To this effect, the ld. AR of the assessee relied on the ITAT Patna, Third Member Judgement in the case Abhay Kumar Shroff vs. ITO, ITA No. 95 & 193/Pat/1993, A.Y. 198-90 (1997), 63 ITD 144 (Pat). 3.2 During the course of hearing, the ld. DR objected to the additional evidence put forth by the ld. AR of the assessee and the ld. DR relied on the order of the ld. CIT(A) on this issue. 3.3 I have heard the rival contentions and perused the materials available on record. It is noted that the during the course of assessment proceedin…

Swastik Realtors, Mumbai vs. Asst CIT 15(3), Mumbai

ITA 800/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Oct 2016AY 2007-08

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.800/Mum/2012 & 6314/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08 & 2008-09) Swastik Realtors The Assistant बनाम/ 312, Swastik Disha Commissioner Of Income V. Corporate Park , Kohinoor Tax – 15(3), Textile Printing Compound Matru Mandir I T Office Opp. Shreyas Cinema, Lbs Nana Chowk Marg, Ghatkopar(W) Grant Road Mumbai-400 086 Mumbai. "थायी लेखा सं./Pan : Abafs2576A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Sanjeev Kashyap
Section 133ASection 143(2)Section 143(3)

…essee and the same may be admitted in the interest of justice and fair play. The assessee relied upon the decision of Hon’ble Bombay High Court in the case of Smt Prabhavati Shah v. CIT 231 ITR 1 (Bom. HC) and decision of Patna ITAT in the case of Abhay Kumar 63 ITD 144(Pat)(TM). ITA 800/Mum/2012 & 6314/Mum/2012 21 The learned DR on the other hand submitted that survey was conducted u/s. 133A of the Act in the case of Moxdiam on 07-07-2008 wherein statements were recorded on oath u/s 131 of the Act of the partners wherein they admitted that Moxdiam is engaged in providing accommodation entries. The Ld DR drew…

Swastik Realtors, Mumbai vs. A.C.I.T.15(3), Mumbai

ITA 6314/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Oct 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.800/Mum/2012 & 6314/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08 & 2008-09) Swastik Realtors The Assistant बनाम/ 312, Swastik Disha Commissioner Of Income V. Corporate Park , Kohinoor Tax – 15(3), Textile Printing Compound Matru Mandir I T Office Opp. Shreyas Cinema, Lbs Nana Chowk Marg, Ghatkopar(W) Grant Road Mumbai-400 086 Mumbai. "थायी लेखा सं./Pan : Abafs2576A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Sanjeev Kashyap
Section 133ASection 143(2)Section 143(3)

…essee and the same may be admitted in the interest of justice and fair play. The assessee relied upon the decision of Hon’ble Bombay High Court in the case of Smt Prabhavati Shah v. CIT 231 ITR 1 (Bom. HC) and decision of Patna ITAT in the case of Abhay Kumar 63 ITD 144(Pat)(TM). ITA 800/Mum/2012 & 6314/Mum/2012 21 The learned DR on the other hand submitted that survey was conducted u/s. 133A of the Act in the case of Moxdiam on 07-07-2008 wherein statements were recorded on oath u/s 131 of the Act of the partners wherein they admitted that Moxdiam is engaged in providing accommodation entries. The Ld DR drew…

Manisha Bipin Bhinsara, Mumbai vs. ITO WD 25(2)(2), Mumbai

In the result, the appeal filed by the assessee in ITA N0

ITA 4512/MUM/2015[2009-10]Status: DisposedITAT Mumbai18 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4512/Mum/2015 ("नधा"रण वष" / Assessment Year : 2009-10) Mrs. Manisha Bipin The Income Tax Officer- बनाम/ Bhinsara, Ward 25(2)(2), V. 501/A, Yogi Ratna, Bandra Kurla Complex, Opp Mogaveera Bank, Mumbai – 400 051. Eksar Road, Borivali (West), Mumbai – 400 092. "थायी लेखा सं./Pan : Amlpb7464N (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri V.S. Jadhav,DR
Section 143(2)Section 143(3)Section 68

…Ahm. Trib.) 2. CIT v. GTL (Bom High Court) dated 4-12-2014 – Appeal No. 1675 of 2012. ITA 4512/Mum/2015 8 3. Mascon Global v. ACIT, (2010)133 TTJ 257 (Chennai((TM), 4. GE Energy Parts Inc. v. ADIT (2014)106 DTR 265 (Del.-Trib.) 5. Abhay Shroff v. ITO, (1997) 63 ITD 144 (1997)(Pat)(TM) approving 52 ITD 286 (Ahm) 6. DCIT v. Oman International Bank SAOG (2006) 100 ITD 285 (Mum)[SB] following the decision of Hon’ble Delhi High Court in Puri v. CIT, 151 ITR 84. 7. Electra Jaipur v. IAC, (1988)26 ITD 236 (Del.-Trib.) and 8. Prabhavati Shah v. CIT, (1998)231 ITR 1 (Bom) 8. The ld. D.R., on the other hand, relied upon…

I.T.O WD - 2(3), Kolkata. vs. M/S Lgw Ltd., North 24 Parganas

In the result the appeal of the revenue is dismissed and cross objection of the assessee is partly allowed

ITA 267/KOL/2013[2009-10]Status: DisposedITAT Kolkata07 Oct 2015AY 2009-10

Bench: Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2009-10

For Appellant: Shri A.K.Tibrewal, FCA & Shri Amit Agarwal,AdvocateFor Respondent: Shri Sachidananda Srivastava, CIT(DR)
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, KOLKATA [Before Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] Assessment Year : 2009-10 (APPELLANT ) (RESPONDENT) I.T.O., Ward-2 (3) -versus- M/s. LGW Limited Kolkata Kolkata (PAN:AAACL 4670 N) C.O.No.29/Kol/2013 A/o ITA No.267/Kol/2013 Assessment Year : 2009-10 M/s. LGW Limited -versus- I.T.O., Ward-2(3), Kolkata Kolkata (PAN AAACL 4670 N)) (CROSS OBJECTOR) (RESPONDENT) For the Department : Shri Sachidananda Srivastava, CIT(DR) For the Assessee : Shri A.K.Tibrewal, FCA & Shri Amit Agarwal,Advocate Date of Hearing : 08.09.2015. Date of Pronouncement : 07.10.2…