CIT v. Chennai Metropolitan Water (14 Taxmann.com 73)

Milk Mantra Dairy (P) Ltd., Bhubaneswar vs. DCIT, Cir.-12(1), Kolkata

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

ITA 413/KOL/2020[2013-14]Status: DisposedITAT Kolkata04 Jul 2022AY 2013-14

Bench: Shri Aby T. Varkey & Shri Girish Agrawalassessment Year: 2013-14 Milk Mantra Dairy Pvt. Ltd. Deputy Commissioner Of Pan: Aagcm1112L Income-Tax Vs. 7Th Floor, Z Tower, Patia Circle-12(1) Nandan Kanan Road, Kolkata. Bhubaneswar-751024. (Appellant) (Respondent) Present For: Appellant By : Shri Rajib Sharma & Shri Jai Somani, Ars Respondent By : Shri Sudipta Guha, Cit, Dr Date Of Hearing : 05.04.2022 Date Of Pronouncement : 04.07.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Cit(A)-4, Kolkata In Appeal No. 491/Cit(A)-4/16-17 Dated 03.02.2020 Against The Assessment Order Of Dcit, Circle-12(1), Kolkata Passed U/S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”) Dated 13.01.2017. 2. There Is A Delay Of 73 Days In Filing The Present Appeal For Which A Petition For Condonation Of Delay Is Placed On Record. From The Condonation Petition, We Note That The Present Appeal Ought To Have Been Filed On Or Before 17.04.2020 Which Falls During The Lockdown Period On Account Of Pandemic Of Covid-19. It Is Requested By The Assessee That Since It Is Prevented By Sufficient & Reasonable Cause, The Delay Of 73 Days In Filing The Appeal May Be Condoned & Appeal Be Admitted For Meritorious Disposal. We Have Heard Both The Sides & Find That Vide Order Dated 10.01.2022, Hon’Ble Supreme Court Has Directed That The Period From 15.03.2020 To 28.02.2022 Is To Be Excluded For The Purpose Of Computing The 2 Milk Mantra Dairy (P) Ltd. A.Y. 2013-14 Limitation Period During The Covid-19 Pandemic. Further, A Period Of 90 Days Is Allowed After 28.02.2022 Vide Same Order. Considering The Facts & The Explanation Of The Assessee, We Condone The Delay In Filing The Appeal & Admit It For Adjudication.

For Appellant: Shri Rajib Sharma & Shri Jai Somani, ARsFor Respondent: Shri Sudipta Guha, CIT, DR

Section 143(3)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Milk Mantra Dairy Pvt. Ltd. Deputy Commissioner of PAN: AAGCM1112L Income-tax Vs. 7th floor, Z Tower, Patia Circle-12(1) Nandan Kanan Road, Kolkata. Bhubaneswar-751024. (Appellant) (Respondent) Present for: Appellant by : Shri Rajib Sharma & Shri Jai Somani, ARs Respondent by : Shri Sudipta Guha, CIT, DR Date of Hearing : 05.04.2022 Date of Pronouncement : 04.07.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is ari…

M/S Shree Balaji Concepts, Margao vs. Income Tax Officer (International Txation), Ward -1, Panaji

The appeal of the assessee is allowed in the terms indicated as above

ITA 73/PAN/2018[2012-13]Status: DisposedITAT Panaji13 May 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

For Appellant: Shri M. R. Hegde, CA &For Respondent: Smt. Rijula Uniyal, Sr. DR

Section 156Section 191Section 195Section 201Section 201(1)Section 205

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 73/PAN/2018 Assessment Year: 2012-13 M/s Shree Balaji Concepts, Vs. Income-tax officer [international Flat No. 19, 1st Floor, Kadar Taxation], Ward -1, Pundalik Manzil, Martres Dias Road, Niwas, Rua-De-Qurem, Panaji, Near Hari Mandir, Margao- Goa – 403 001 403 601 State of Goa [PAN: ABLFS 0416Q] (Appellant) (Respondent) Appellant by : Shri M. R. Hegde, CA & Shri Shravan Swarup, CA Respondent by: Smt. Rijula Uniyal, Sr. DR Date of Hearing: 05.04.2022 D…

Micro Inks Pvt. Ltd., ( Formerly Known As Micro Inks Ltd.), Vapi vs. The Income Tax Officer, ( Intl. Taxn.), Surat

In the result, appeal of the assessee is allowed

ITA 2707/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…ITO,(Int. Taxation), Surat Vs. Micro Inks Ltd.: Vice-Versa /ITA No’s.2375 & 2707/AHD/2014 for A.Y. 2012-13 Page 1 of 27 आयकरअपील"यअ"धकरण, सुरत"यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, Hon'ble JUDICIAL MEMBER AND SHRI O.P.MEENA, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2375/AHD/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. s. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [PAN: AAACH 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/AHD/2014 "नधा"रण वष"/Asse…

The ITO, (International Taxation), Surat vs. Micro Inks Limited, Vapi

In the result, appeal of the assessee is allowed

ITA 2375/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…ITO,(Int. Taxation), Surat Vs. Micro Inks Ltd.: Vice-Versa /ITA No’s.2375 & 2707/AHD/2014 for A.Y. 2012-13 Page 1 of 27 आयकरअपील"यअ"धकरण, सुरत"यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, Hon'ble JUDICIAL MEMBER AND SHRI O.P.MEENA, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2375/AHD/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. s. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [PAN: AAACH 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/AHD/2014 "नधा"रण वष"/Asse…

M/S. Cj International Hotels Ltd., New Delhi vs. DCIT, New Delhi

In the result both the appeals filed by the assessee are allowed

ITA 4535/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi03 May 2018

Bench: Sh.R. K. Panda & Ms. Suchitra Kamble

Section 15Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH.R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.4535/DEL/2015 & 4534/DEL/2015 Assessment Year: 2011-12 CJ International Hotels Ltd. DCIT 8, Hotels Le Meridian, Vs Circle – 49 (1) Windsor Place New Delhi New Delhi PAN: AAACC0174E (APPELLANT) (RESPONDENT) Appellant by Shri Tarandeep Singh, Advocate Respondent by Smt. Vijay Kumar Jiwani, Sr. DR Date of hearing: 01/05/2018 Date of Pronouncement: 03/05/2018 ORDER PER R.K. PANDA, AM: The above two appeals filed by the assessee are directed against the or…

M/S the Right Address Ltd., Kolkata vs. The Income Tax Officer, (TDS) Ward-59(4) (TDS), Kolkata Kolkata, Kolkata

In the result, Revenue’s appeal stands dismissed and assessee’s appeals are allowed

ITA 46/KOL/2014[2008-2009]Status: DisposedITAT Kolkata16 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri K.Narasimha Chary

Section 197(1)Section 201Section 201(1)

…ITA Nos.46&47/Kol/2014 –M/d. The Right Address Ltd. A.Y.20008-09&2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri K.Narasimha Chary, Judicial Member ITA Nos.46&47/Kol/2014 Assessment Years:2008-09 & 2009-10 M/s. The Right बनाम / Income tax Officer (TDS), Address Ltd., Sagar Ward-59(4), Kolkata V/s. Estate, 4th Floor, Unit-1, 2, Clive Ghat Street, Kolkata- 700001. PAN:AAACT9353J .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year:2005-06 DCIT, Circle-4, M/s. The Right Address बनाम / Aayakar Bhawan, 5th Ltd., Sagar Estate, 4th V/s.…

CIT v. Chennai Metropolitan Water

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