Bombay in CIT v. Ghatge Patil Transports Ltd.

ZIQITZA HEALTHCARE LTD ,MUMBAI vs. PR. COMMISSIONER OF INCOME TAX -4, MUMBAI

In the result, the appeal is accordingly, allowed

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Prabhash Shankar, Hon’Bleziqitza Healthcare Ltd., Principal Cit - 4, 23, Sunshine Tower, Mumbai. Vs. Senapati Bapat Marg, Delisle Road, Dadar West, Mumbai 400 013. Pan Aaacz1733C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri Prabhash Shankar, Hon’ble Accountant Member Ziqitza Healthcare Ltd., Principal CIT - 4, 23, Sunshine Tower, Mumbai. Vs. Senapati Bapat Marg, Delisle Road, Dadar West, Mumbai 400 013. PAN AAACZ1733C (Appellant) (Respondent) Appellant By : Shri Ketan L Vajani-CA Respondent By : Shri Arun Kanti Datta – CIT-DR Date of Hearing : 10.11.2025 Date of Pronouncement: 10.11.2025 O R D E R Per Justice (Retd.) C V Bhadang, President: The challenge in this appeal by the assessee is to the order d…

CAPACITE INFRAPROJECTS LIMITED ,MUMBAI vs. ACIT/DCIT CENTRAL CIRCLE 1(2), MUMBAI , MUMBAI

Bench: SHRI AMRJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI SHRI AMRJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Capacite Infraprojects Limited 605 607, Shrikanth Chambers, Phase 1, Sion Trombay Road, Chembur – 400071. Maharashtra. [PAN:AAECC9463G] …………. Appellant Vs Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax Central Circle 1(2) Prathishtha Bhavan, 9th Floor, Churchgate, Mumbai - 400020 …………. Respondent Appearance For the Appellant/ Assessee : Shri Viraj Mehta For the Respondent/Department : Shri Mahesh Pamnani Date Conclusion of hearing : 28.01.2025 Pronouncement of…

CAPACITE INFRAPROJECTS LIMITED,MUMBAI vs. ACIT/DCIT CENTRAL CIRCLE 1(2), MUMBAI, MUMBAI

Bench: SHRI AMRJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI SHRI AMRJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Capacite Infraprojects Limited 605 607, Shreekanth Chambers, Phase 1, Sion Trombay Road, Chembur – 400071. Maharashtra. [PAN:AAECC9463G] …………. Appellant Vs Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax Central Circle 1(2) Prathishtha Bhavan, 9th Floor, Churchgate, Mumbai - 400020 …………. Respondent Appearance For the Appellant/ Assessee : Shri Viraj Mehta For the Respondent/Department : Shri Mahesh Pamnani Date Conclusion of hearing : 28.01.2025 Pronouncement of…

M/S. RAJSHREE POLYPACK LTD,MUMBAI vs. ADIT, CPC, BANGALORE

In the result, appeals filed by the assessee are allowed for statistical purpose

Bench: SHRI BR BASKARAN (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. Nos. 914 & 915/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2018-19 & 2019-20) M/s. Rajshree Polypack Ltd ADIT (CPC) बिधम/ Lodha Supremus, Unit No. Post Box No. 1 Electronic Vs. 503-504, 5th Floor, Road City Post Office, No.22, Kishan Nagar, Nr Bangalore. New Passport Office, Wagle Estate, Thane-400064. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAFCR5189M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Shri P. D. Chougule (Sr. DR सुनवाई की तारीख / Da…

M/S. RAJSHREE POLYPACK LTD,MUMBAI vs. ASST DIR OF INCOME TAX , CPC, BANGALORE

In the result, appeals filed by the assessee are allowed for statistical purpose

Bench: SHRI BR BASKARAN (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. Nos. 914 & 915/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2018-19 & 2019-20) M/s. Rajshree Polypack Ltd ADIT (CPC) बिधम/ Lodha Supremus, Unit No. Post Box No. 1 Electronic Vs. 503-504, 5th Floor, Road City Post Office, No.22, Kishan Nagar, Nr Bangalore. New Passport Office, Wagle Estate, Thane-400064. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAFCR5189M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Shri P. D. Chougule (Sr. DR सुनवाई की तारीख / Da…

SCNS PRIVATE LTD,MUMBAI vs. CPC, BENGALURU

In the result, disallowance in principle is confirmed, but restricted up to Rs

Bench: Shri Amit Shukla & Shri Gagan Goyalscns Private Limited 21 A Chapel Road, Bandra West, Mumbai-400 050 Pan: Aazcs2004A ...... Appellant Vs. Cpc Bengalure Begaluru-560 500 ..... Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER SCNS Private Limited 21 A Chapel Road, Bandra West, Mumbai-400 050 PAN: AAZCS2004A ...... Appellant Vs. CPC Bengalure Begaluru-560 500 ..... Respondent Appellant by : None Respondent by : Ms. Kakoli Ghosh, Ld. DR Date of hearing : 01/08/2023 Date of pronouncement : 27/10/2023 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of National Faceless Appeal Centre (for short “NFAC”), Delhi dated 30.09.2021 u/s. 250 of the Income Tax…

ASK WEALTH ADVISORS PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(2)., MUMBAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1904/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Ask Wealth Advisors Pvt. बिधम/ Dcit, Circle-6(1)(2) Ltd. Aaykar Bhavan, Mumbai- Vs. Birla Aurora, 16 Level, 400020. Office Floor 9, Dr. Annie Besant Road, Worli, Mumbai-400030. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aafca9124M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Shreyam B. Shah Revenue By: Shri Manoj Kumar Sinha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 21/08/2023 घोषणा की तारीख /Date Of Pronouncement: 20/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac [Hereinafter Referred To As “The Cit(A)], Delhi Dated 11.06.2022 For Ay. 2018-19. 2. This Is Second Round Before This Tribunal. It Is Noted That This Captioned Appeal Of Assessee Was Partly Allowed In The First Round By This Tribunal Vide Order Dated 30.09.2022. However, The Same Has Been Recalled In Ma No. 298/Mum/2023 In The Light Of The Hon’Ble Supreme Court Decision In The Case Of Checkmate Services Pvt. Ltd. Vs. Cit (448 Itr 518). Therefore, This Appeal Is Adjudicated Afresh. The Main Grievance Of Assessee Is Against The Action Of Ld. Cit(A) Confirming The Disallowance Of Employee’S Contribution Made Towards Pf/Esi To The Tune Of Rs.12,18,871/-.

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1904/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) ASK Wealth Advisors Pvt. बिधम/ DCIT, Circle-6(1)(2) Ltd. Aaykar Bhavan, Mumbai- Vs. Birla Aurora, 16 Level, 400020. Office Floor 9, Dr. Annie Besant Road, Worli, Mumbai-400030. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAFCA9124M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Shreyam B. Shah Revenue by: Shri Manoj Kumar Sinha (Sr. AR) सुनवाई की तारीख / Date of Hearing: 21/08/2023 घोषणा की तारीख /Da…

GAJRA DIFFERENTIAL GEARS LTD,MUMBAI vs. CIT (A) NFAC, DELHI

In the result the appeal filed by the assessee is dismissed

Bench: Shri Prashat Maharshi, Am & Ms. Kavitha Rajagopal, Jm Gajra Differential Gears Ltd. Cit(A) Elve Chambers, Ground Floor, National Faceless Appeal Center Vs. Green Street, Fort, New Delhi Mumbai-400023 Pan/Gir No.Aaacg1586C (Appellant) : (Respondent) Assessee By : None : Shri. Swapnil Sawant Revenue By : 01.08.2023 Date Of Hearing Date Of Pronouncement : 23.08.2023 O R D E R Per Kavitha Rajagopal, J M:

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHAT MAHARSHI, AM AND MS. KAVITHA RAJAGOPAL, JM Gajra Differential Gears Ltd. CIT(A) Elve Chambers, Ground Floor, National Faceless Appeal Center Vs. Green Street, Fort, New Delhi Mumbai-400023 PAN/GIR No.AAACG1586C (Appellant) : (Respondent) Assessee by : None : Shri. Swapnil Sawant Revenue by : 01.08.2023 Date of Hearing Date of Pronouncement : 23.08.2023 O R D E R PER KAVITHA RAJAGOPAL, J M: 1. This appeal has been filed by the assessee challenging the order of the Learned Commissioner of Income Tax (Appeals)-4 [hereinafter “the Ld. CIT(A)”…

NARANG CONNECT PVT. LTD.,MUMBAI vs. DCIT 7 (3)(1), MUMBAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm Ita. No.2083/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2011-12) M/S. Narang Connect Pvt. बिधम/ Dcit-7(3)(1) Ltd. Aayakar Bhavan, Vs. B-869, 2Nd Floor, Sarkar Mumbai-400020. Heritage, Kane Road, Bandstand, Bandra (West), Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccn5921E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: None Revenue By: Shri Anil Sant सुनवाई की तारीख / Date Of Hearing: 07/07/2023 घोषणा की तारीख /Date Of Pronouncement: 04/08/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 01.07.2022 For Ay. 2011-12. 2. It Is Noted That This Captioned Appeal Of Assessee Company Was Allowed In The First Round By This Tribunal Vide Order Dated 28.09.2022. However, The Same Has Been Recalled In Ma No. 231/Mum/2023 In The Light Of The Hon’Ble Supreme Court Decision In The Case Of Checkmate Services Pvt. Ltd. Vs. Cit (448 Itr 518). Therefore, This Appeal Is Adjudicated Afresh. The Main Grievance Of Assessee Is Against The Action Of Ld. Cit(A) Confirming The Disallowance Of Employee’S Contribution Made Towards Pf/Esi To The Tune Of Rs.6,07,937/-. 3. Despite Notice None Appeared On Behalf Of The Assessee. Therefore, We Proceed To Dispose Of This Appeal After Hearing The Ld. Dr. From A Perusal Of The Records, It Is Discerned That The Cpc

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM ITA. No.2083/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2011-12) M/s. Narang Connect Pvt. बिधम/ DCIT-7(3)(1) Ltd. Aayakar Bhavan, Vs. B-869, 2nd Floor, Sarkar Mumbai-400020. Heritage, Kane Road, Bandstand, Bandra (West), Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AACCN5921E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee by: None Revenue by: Shri Anil Sant सुनवाई की तारीख / Date of Hearing: 07/07/2023 घोषणा की तारीख /Date of Pronouncement: 04/08/2023 आदेश / O R D E R PER ABY…

CHEMICAL PROCESS PIPING PVT. LTD,MUMBAI vs. ACIT CIRCLE CPC, BENGALURU

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

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2045/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2019-20) Chemical Process Piping बिधम/ Acit, Circle-14(1)(2) Pvt. Ltd. Aayakar Bhavan, M. K. Vs. Ground Floor, Cpe Plot, Road, Mumbai-400020. Bsd Marg, Govandi, Mumbai-400088. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccc6212D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Ashok Kumar Suthar Revenue By: Shri Samual Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 23/06/2023 घोषणा की तारीख /Date Of Pronouncement: 27/07/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 26.08.2021 For Ay. 2019-20. 2. It Is Noted That This Captioned Appeal Was Allowed In The First Round By This Tribunal Vide Order Dated 31.05.2022. However, The Same Has Been Recalled In Ma No. 428/Mum/2022 In The Light Of The Hon’Ble Supreme Court Decision In The Case Of Checkmate Services Pvt. Ltd. Vs. Cit (448 Itr 518). Therefore, This Appeal Is Adjudicated Afresh. The Main Grievance Of Assessee Is Against The Action Of Ld. Cit(A) Confirming The Disallowance Of Employee’S Contribution Made Towards Pf/Esi To The Tune Of Rs.8,12,924/-. 3. Despite Notice Of Hearing, None Appeared On Behalf Of The Assessee. Therefore, We Proceed To Dispose Of This Appeal After Hearing The Ld. Dr. From A Perusal Of The Records, It Is Discerned That The Cpc Bangalore Passed The Intimation Order U/S 143(1) Income Tax Act, 1961 (Hereinafter “The Act”) & Made Adjustment Of Rs. 8,12,924/- U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act For Late Deposit Of Employee’S

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No.2045/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2019-20) Chemical Process Piping बिधम/ ACIT, Circle-14(1)(2) Pvt. Ltd. Aayakar Bhavan, M. K. Vs. Ground Floor, CPE Plot, Road, Mumbai-400020. BSD Marg, Govandi, Mumbai-400088. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AACCC6212D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Ashok Kumar Suthar Revenue by: Shri Samual Pitta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 23/06/2023 घोषणा की तारीख /Date of Pronounc…

M/S GULABCHAND & CO,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC BANGALORE., MUMBAI

In the result, appeal filed by the assessee is dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.1922/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) M/s. Gulabchand & Co. बिधम/ DCIT, CPC, Bangalore B- Building, Unit No. 5, Vs. Tejpal Industrial Estate, Andheri Kurla Road, Sakinaka, Andheri East, Mumbai-400072. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAFG1460E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Shri Soumendu Kumar Dash (Sr. DR) सुनवाई की तारीख / Date of Hearing: 02/06/2023 घोषणा की तारीख /Date of Pronouncement: 30/06/202…

MAY FASHIONS LLP,MUMBAI vs. CIT (A) NFAC, NEW DELHI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Aby T. Varkey, Jm & Ms. Padmavathy S, Am आयकर अपील सं/ I.T.A. No.2073/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2019-20) May Fashions Llp बिधम/ Cit(A)/Nfac Anup Anand Compartments New Delhi Vs. Plot No. 24-25 Marol Co- Op, Indl Estate Andhri Kurla Road, Sakinaka, Andheri, Mumbai-400059. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Abefm7603C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Smt. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 31/05/2023 घोषणा की तारीख /Date Of Pronouncement: 14/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 23.09.2021 For Ay. 2019-20. 2. It Is Noted That This Caption Appeal Was Allowed In The First Round By This Tribunal Vide Order Dated 09.05.2022. However, The Same Has Been Recalled In Ma No. 338/Mum/2022 In The Light Of The Hon’Ble Supreme Court Decision In The Case Of Checkmate Services Pvt. Ltd. Vs. Cit (448 Itr 518). Therefore, This Appeal Is Adjudicated Afresh. The Main Grievance Of Assessee Is Against The Action Of Ld. Cit(A) Confirming The Disallowance Of Employee’S Contribution Made Towards Pf/Esi To The Tune Of Rs.5,40,279/-.

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND MS. PADMAVATHY S, AM आयकर अपील सं/ I.T.A. No.2073/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2019-20) May Fashions LLP बिधम/ CIT(A)/NFAC Anup Anand Compartments New Delhi Vs. Plot No. 24-25 Marol Co- op, Indl Estate Andhri Kurla Road, Sakinaka, Andheri, Mumbai-400059. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : ABEFM7603C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Smt. Mahita Nair (Sr. AR) सुनवाई की तारीख / Date of Hearing: 31/05/2023 घोषणा की तारीख /Date of Pronouncement: 14/06/2023 आद…

ARUN WAMAN KOLI,MUMBAI vs. ADIT, CPC, BANGALURE

The appeals are dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Arun Waman Koli, Vithal Rukmini Niwas, Near Mafatlal Ground, Mumbai - 400074 [PAN: AAHPK3955F] …………… Appellant Vs Assistant Director of Income-tax, CPC, Bangalure Respondent ……………. Bengaluru - 560500 Appearance For the Appellant/Assessee : Shri Shashank Mehta For the Respondent/Department : Ms. Naina K. Kumar Date : 17.04.2023 Conclusion of hearing : 08.06.2023 Pronouncement of order O R D E R Per Rahul Chaudhary, Judicial Member: By way of the present appeal the Appellant has ch…

PRADMAN ENGINEERING SERVICES P LTD.,MUMBAI vs. CIT (A), NFAC, DELHI, MUMBAI

The appeals are dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s P A Zaveri Shop No. 5, Bldg. No.73, Central Avenue Road, Chembur (East), Mumbai - 400071 [PAN: AAAFP1089L] …………… Appellant Vs DCIT CPC-Bangalore, Centralized Processing Centre, Income Tax Department, Respondent ……………. Bengaluru - 560500 Odex India Solutions Private Limited, Office No. 901-906, 9th Floor, Kailash Corporate Lounge, Godrej, Hiranandani Link Road, Vikhroli (West), Mumbai - 400075 [PAN: AACC01921B] …………… Appellant Vs Commissioner of Income-tax, National Faceless Ap…

ODEX INDIA SOLUTIONS P LTD.,MUMBAI vs. CIT (A), NFAC , DELHI

The appeals are dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s P A Zaveri Shop No. 5, Bldg. No.73, Central Avenue Road, Chembur (East), Mumbai - 400071 [PAN: AAAFP1089L] …………… Appellant Vs DCIT CPC-Bangalore, Centralized Processing Centre, Income Tax Department, Respondent ……………. Bengaluru - 560500 Odex India Solutions Private Limited, Office No. 901-906, 9th Floor, Kailash Corporate Lounge, Godrej, Hiranandani Link Road, Vikhroli (West), Mumbai - 400075 [PAN: AACC01921B] …………… Appellant Vs Commissioner of Income-tax, National Faceless Ap…

HOME FIRST FINANCE COMPANY INDIA LTD.,MUMBAI vs. ADIT (CPC) & DCIT ,CIRCLE 10(1)(1), MUMBAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.2109/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Home First Finance बिधम/ Acit, Cpc (Respondent Company India Limited No.1) Vs. 511, Acme Plaza 136, Dcit, Circle-10(1)(1), Andheri Kurla Road, Mumbai (Respondent Andheri East-400059. No.2) 209, 2Nd Floor, Aayakar Bhawan, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aacch3317E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Pratik Shah Revenue By: Dr. Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 26/05/2023 घोषणा की तारीख /Date Of Pronouncement: 31/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 27.06.2022 For Ay. 2019-20. 2. Even Though, We Had Allowed The Appeal Vide Order Dated 28.09.2022, The Same Has Been Recalled In Ma No. 209/Mum/2023. The Only Issue Is Regarding The Disallowance Confirmed By Ld. Cit(A) Regarding Employee’S Contribution Towards Pf/Esi To The Tune Of Rs.42,34,050/-. 3. We Have Heard Both The Parties & Perused The Records. The Cpc Banglore Processed The Return Of Income U/S 143(1) Income Tax Act, 1961 (Hereinafter “The Act”) & Made Adjustment Of Rs.42,34,050/- U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act For Late Deposit Of Employee’S Contribution To Epf/Esic Beyond The Due Date As Prescribed In The Specified Act (Pf/Esic Acts). The Assessee Has Referred The Decision Of Hon’Ble Jurisdictional High Court In The Case

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.2109/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Home First Finance बिधम/ ACIT, CPC (Respondent Company India Limited No.1) Vs. 511, Acme Plaza 136, DCIT, Circle-10(1)(1), Andheri Kurla Road, Mumbai (Respondent Andheri East-400059. No.2) 209, 2nd Floor, Aayakar Bhawan, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AACCH3317E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Pratik Shah Revenue by: Dr. Samuel Pitta (Sr. AR) सुनवाई की तारीख /…

GULERMAK-TPL PUNE METRO JOINT VENTURE,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CENTRE, BENGALURU, KARANATAKA

In the result, appeal filed by the assessee is dismissed

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM ITA. No.1979/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2020-21) Gulermark-TPL Pune Metro बिधम/ ACIT, Centralized Joint Venture Processing Centre, Vs. 2nd, 3rd & 4th Floor, One Bangaluru (CPC) Boulevard, Lake Boulevard Karnataka. Road, Powai, Mumbai- 400076 . स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAEAG7486M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Darshan Koikar Revenue by: Dr. Samuel Pitta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 26/05/2023 घोषणा की तारीख /Date of Pr…

MEHARA EYETECH PVT LTD,MUMBAI vs. ASSTT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MUMBAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri B.R. Baskaran (Am) & Shri Aby T. Varkey (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Aby T. Varkey (JM) I.T.A. No. 1684/Mum/2022 (A.Y. 2020-21) Mehra Eyetech Pvt. Ltd. Vs. ACIT, Circle-1(3)(1) B-801 Lotus Corporate Park, Off 1st Floor, Aayakar Western Express Highway, Mumbai- Bhavan, Mumbai- 400063. 400020 or ACIT, CPC, Bangalore. PAN: AAACU2684H (Appellant) (Respondent) Assessee by Shri N. R. Agrawal Department by Dr. Samuel Pitta, (Sr. AR) Date of Hearing 26.05.2023 Date of Pronouncement 31.05.2023 O R D E R Per Aby T. Varkey (JM) :- This is an appeal preferred by the assessee against the ord…