Ashapura Minichem Ltd. v. Deputy Commissioner of Income Tax

116 Taxmann.com 860Reported decision2020#7206 most cited

What is Ashapura Minichem Ltd. v. Deputy Commissioner of Income Tax authority for?

The COVID-19 lockdown period is excluded when calculating the 90-day time limit for pronouncement of orders by the Income Tax Appellate Tribunal under Rule 34(5) of the ITAT Rules, 1963.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2022.

Also referred to as

Ashapura Minichem Ltd. · ITAT Rules 1963 · Rule 34(5) · time limit for pronouncement of order · 90 days · delay in pronouncement · COVID-19 · lockdown period exclusion

Judgments citing Ashapura Minichem Ltd. v. Deputy Commissioner of Income Tax

Digite Inc. Usa, Pune vs. ADIT (International Taxation), Circle-1(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 260/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Nov 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudharydigite Inc. Usa Vs. Adit (International C/O. Kirtane & Pandit, Transaction), Cas, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004

Section 143(2)Section 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER Digite Inc. USA Vs. ADIT (International C/o. Kirtane and Pandit, Transaction), CAs, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004 PAN No. AACCD 7140 F (APPELLANT) (RESPONDENT) Assessee by Shri Mehul Shah, C.A. Revenue by Shri Gangadhar Panda, CIT-DR Date of hearing: 14.11.2022 Date of Pronouncement: 25.11.2022 ORDER PER ANIL CHATURVEDI, AM:…

Techbooks International Pvt. Ltd., Noida vs. ACIT, Noida

In the result appeal of the assessee is dismissed

ITA 6102/DEL/2016[2012-13]Status: DisposedITAT Delhi06 Jul 2020AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishitechbooks International Pvt. Ltd, Vs. Acit, Plot No. 37, Block-A, Circle-3, Sector-60, Gautam Budh Nagar, Noida Noida Pan: Aabct3774A (Appellant) (Respondent)

For Appellant: Shri Manoneet Dalal, AdvFor Respondent: Shri Mritunjoy Baranwal, Sr. DR
Section 234BSection 271Section 92Section 92B(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Techbooks International Pvt. Ltd, Vs. ACIT, Plot No. 37, Block-A, Circle-3, Sector-60, Gautam Budh Nagar, Noida Noida PAN: AABCT3774A (Appellant) (Respondent) Assessee by : Shri Manoneet Dalal, Adv Shri Yishu Goel, AR Revenue by: Shri Mritunjoy Baranwal, Sr. DR Date of Hearing 12/03/2020 Date of pronouncement 06/07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld AO dated 26.10.2016 for the Assessm…

Fiserv India Pvt. Ltd., New Delhi vs. ACIT, Circle-9(1), New Delhi

The appeal is dismissed

ITA 6583/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Jul 2020AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishifiserv India Private Limited, Vs. Acit, Regus Elegance, Level-2, Jasola Circle-9(1), District Centre, Old Mathura New Delhi Road, Delhi Pan: Aaccr0787L (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms. Ashima Neb, Sr. DR
Section 115JSection 143Section 154Section 234B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B+SMC”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Fiserv India Private Limited, Vs. ACIT, Regus Elegance, Level-2, Jasola Circle-9(1), District Centre, Old Mathura New Delhi Road, Delhi PAN: AACCR0787L (Appellant) (Respondent) Assessee by : Shri Sachit Jolly, Adv Shri Vasudevan, Adv Revenue by: Ms. Ashima Neb, Sr. DR Date of Hearing 16/03/2020 Date of pronouncement 03/ 07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. Assessee has filed ITA number 6583/Del/2019 for A.Y. 2013-14 against the order of Th…

Fiserv India Pvt. Ltd., New Delhi vs. ACIT Circle-9(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 5571/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Jul 2020AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Srhi Sachit Jolly, AdvFor Respondent: Ms. Ashima Neb, Sr. DR
Section 143Section 234BSection 37Section 37(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B+SMC”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5571 /Del/2019 (Assessment Year: 2013-14) Fiserv India Private Limited, Vs. ACIT, Regus Elegance, Level-2, Jasola Circle-9(1), District Centre, Old Mathura New Delhi Road, Delhi PAN: AACCR0787L (Appellant) (Respondent) Assessee by : Srhi Sachit Jolly, Adv Shri Vasudevan, Adv Revenue by: Ms. Ashima Neb, Sr. DR Date of Hearing 16/03/2020 Date of pronouncement 03/ 07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. Assessee filed ITA number 5571/Del…

ACIT, New Delhi vs. M/S. Shalimar Town Planers Pvt. Ltd., New Delhi

Accordingly, appeal of the assessee for Assessment Year 2008-09 is allowed and consequently , appeal of the ld AO for Assessment Year 2008-09 is dismissed

ITA 6345/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Jun 2020AY 2008-09

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary

Section 153ASection 153CSection 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER ITA No.6305, 5128, 6307 & 2312/DEL/2013 Assessment Year: 2005-06, 2006-07, 2008-09 & 2009-10 Shalimar Town Planners Pvt. Ltd. Vs ACIT M-11, Middle Circle, Connaught Central Circle – 23 Circus New Delhi New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 ACIT Vs Shalimar Town Planners Pvt. Ltd. Central Circle – 23 M-11, Middle Circle, Connaught New Delhi Circus New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Appellant…

Shalimar Town Planners Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Accordingly, appeal of the assessee for Assessment Year 2008-09 is allowed and consequently , appeal of the ld AO for Assessment Year 2008-09 is dismissed

ITA 6307/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Jun 2020AY 2008-09

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary

Section 153ASection 153CSection 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER ITA No.6305, 5128, 6307 & 2312/DEL/2013 Assessment Year: 2005-06, 2006-07, 2008-09 & 2009-10 Shalimar Town Planners Pvt. Ltd. Vs ACIT M-11, Middle Circle, Connaught Central Circle – 23 Circus New Delhi New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 ACIT Vs Shalimar Town Planners Pvt. Ltd. Central Circle – 23 M-11, Middle Circle, Connaught New Delhi Circus New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Appellant…

Shalimar Town Planners Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Accordingly, appeal of the assessee for Assessment Year 2008-09 is allowed and consequently , appeal of the ld AO for Assessment Year 2008-09 is dismissed

ITA 6305/DEL/2013[2005-06]Status: DisposedITAT Delhi30 Jun 2020AY 2005-06

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary

Section 153ASection 153CSection 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER ITA No.6305, 5128, 6307 & 2312/DEL/2013 Assessment Year: 2005-06, 2006-07, 2008-09 & 2009-10 Shalimar Town Planners Pvt. Ltd. Vs ACIT M-11, Middle Circle, Connaught Central Circle – 23 Circus New Delhi New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 ACIT Vs Shalimar Town Planners Pvt. Ltd. Central Circle – 23 M-11, Middle Circle, Connaught New Delhi Circus New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Appellant…

M/S Shalimar Town Planer Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Accordingly, appeal of the assessee for Assessment Year 2008-09 is allowed and consequently , appeal of the ld AO for Assessment Year 2008-09 is dismissed

ITA 2312/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Jun 2020AY 2009-10

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary

Section 153ASection 153CSection 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER ITA No.6305, 5128, 6307 & 2312/DEL/2013 Assessment Year: 2005-06, 2006-07, 2008-09 & 2009-10 Shalimar Town Planners Pvt. Ltd. Vs ACIT M-11, Middle Circle, Connaught Central Circle – 23 Circus New Delhi New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 ACIT Vs Shalimar Town Planners Pvt. Ltd. Central Circle – 23 M-11, Middle Circle, Connaught New Delhi Circus New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Appellant…

Wimco Seeding Ltd vs. JCIT, Spl. Range-22

In the result, appeal of the assessee for all these three years are allowed as indicated above

ITA 2757/DEL/2002[1991-1992]Status: DisposedITAT Delhi22 Jun 2020AY 1991-1992

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 139(1)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2755, 2756, 2757/Del/2002 (Assessment Year: 1989-90 to 1991-92) Wimco Seedlings Ltd, Vs. Joint Commissioner of Income C-14, 2nd Floor, Lajpat Nagar, Part- Tax, III, New Delhi Special Range-22, New Delhi (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Adv Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 16/01/2020 Date of pronouncement 22/06/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the appeals filed by the assessee against the ord…

Wimco Seeding Ltd vs. JCIT, Spl. Range-22

In the result, appeal of the assessee for all these three years are allowed as indicated above

ITA 2756/DEL/2002[1990-1991]Status: DisposedITAT Delhi22 Jun 2020AY 1990-1991

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 139(1)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2755, 2756, 2757/Del/2002 (Assessment Year: 1989-90 to 1991-92) Wimco Seedlings Ltd, Vs. Joint Commissioner of Income C-14, 2nd Floor, Lajpat Nagar, Part- Tax, III, New Delhi Special Range-22, New Delhi (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Adv Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 16/01/2020 Date of pronouncement 22/06/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the appeals filed by the assessee against the ord…

Wimco Seeding Ltd vs. JCIT, Spl. Range-22

In the result, appeal of the assessee for all these three years are allowed as indicated above

ITA 2755/DEL/2002[1989-1990]Status: DisposedITAT Delhi22 Jun 2020AY 1989-1990

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 139(1)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2755, 2756, 2757/Del/2002 (Assessment Year: 1989-90 to 1991-92) Wimco Seedlings Ltd, Vs. Joint Commissioner of Income C-14, 2nd Floor, Lajpat Nagar, Part- Tax, III, New Delhi Special Range-22, New Delhi (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Adv Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 16/01/2020 Date of pronouncement 22/06/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the appeals filed by the assessee against the ord…

DCIT, New Delhi vs. M/S. New Delhi Television Ltd., New Delhi

ITA 3996/DEL/2014[2008-09]Status: DisposedITAT Delhi16 Jun 2020AY 2008-09

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 14ASection 153Section 40Section 92C(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER New Delhi Television Ltd, Vs. ACIT, 207, Okhla Industrial Estate, Phase- Circle-13(1), III, New Delhi New Delhi PAN: AAACN0865D (Appellant) (Respondent) ACIT, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-III, New Delhi PAN: AAACN0865D (Appellant) (Respondent) Assessee by : Shri Sachit Jolly, Adv Shri Rohit Garg, Adv Shri Siddharth Joshi, Adv Revenue by: Shri H. K. Choudhary, CIT DR Date of Hearing Multiples dates and last h…

M/S. New Delhi Television Ltd., New Delhi vs. ACIT, New Delhi

ITA 3865/DEL/2014[2008-09]Status: DisposedITAT Delhi16 Jun 2020AY 2008-09

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 14ASection 153Section 40Section 92C(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER New Delhi Television Ltd, Vs. ACIT, 207, Okhla Industrial Estate, Phase- Circle-13(1), III, New Delhi New Delhi PAN: AAACN0865D (Appellant) (Respondent) ACIT, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-III, New Delhi PAN: AAACN0865D (Appellant) (Respondent) Assessee by : Shri Sachit Jolly, Adv Shri Rohit Garg, Adv Shri Siddharth Joshi, Adv Revenue by: Shri H. K. Choudhary, CIT DR Date of Hearing Multiples dates and last h…

Lease Plan India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed

ITA 6462/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jun 2020AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajat Kumar Kuneel, Sr. DR
Section 195Section 234DSection 244ASection 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 6461 & 6462/Del/2015 (Assessment Year: 2009-10 and 2010-11) Lease Plan India Pvt. Ltd, Vs. DCIT, Ground Floor, C4C/332, Janakpuri, Circle-4(1), New Delhi New Delhi (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Revenue by: Shri Rajat Kumar Kuneel, Sr. DR Date of Hearing 29/01/2020 Date of pronouncement 15/06/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are two appeals filed by the assessee against the order of t…

Lease Plan India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed

ITA 6461/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Jun 2020AY 2009-10

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajat Kumar Kuneel, Sr. DR
Section 195Section 234DSection 244ASection 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 6461 & 6462/Del/2015 (Assessment Year: 2009-10 and 2010-11) Lease Plan India Pvt. Ltd, Vs. DCIT, Ground Floor, C4C/332, Janakpuri, Circle-4(1), New Delhi New Delhi (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Revenue by: Shri Rajat Kumar Kuneel, Sr. DR Date of Hearing 29/01/2020 Date of pronouncement 15/06/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are two appeals filed by the assessee against the order of t…

Ashapura Minichem Ltd. v. Deputy Commissioner of Income Tax (116 Taxmann.com 860) — Cited in 15 Judgments | BharatTax