CIT v. Hindustan Organics Chemical Ltd.

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…

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…

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…

M/S. GEEKAY SECURITIES SERVICES PRIVATE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), MUMBAI

In the result, the appeal of the assesse is allowed for statistical purposes

Bench: Shri Vikas Awasthy & Shri Amarjit Singhm/S Geekay Securities Vs. Dy. Cit, Circle-3(1)(1) Services Private Limited 6Th Floor, Aaykar Bhavan, G-11, Tulsani Chambers, M.K. Marg, Free Press Journal Marg Mumbai- 400020 Nariman Point, Maharashtra – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccg1282D Appellant .. Respondent Appellant By : Shri Gyaneshwar Kataram Respondent By : Smt. Anne Varghese Date Of Hearing 17.04.2023 Date Of Pronouncement 17.04.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By Nfac, Delhi Dated 08.09.2021 For A.Y. 2017-18. The Assesse Has Raised The Following Grounds Before Us: “1. In The Circumstances & Facts Of Our Case, The Learned Commissioner Of Income Tax (Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of Ld. Dcit, Cpc In Upholding Disallowance Of Rs.1,21,39,702/- U/S 36(1)(Va) Despite The Fact That The Said Amount Of Rs1,21,39,702/- Comprises Of Two Components, An Amount Of Rs.64,43,502/- Which Pertains To Employer'S Contribution To Provident Fund/Lwf & An Amount Of Rs.56,96,200/- Which Pertains To Employee'S Contribution To Provident Fund / Lwf & Not Considering The Conclusive Evidence Submitted In Its Written Submission & Supporting Paper Book 2.. In The Circumstances & Facts Of Our Case, The Learned Commissioner Of Income Tax (Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of Ld Dcit, Cpc In Upholding Disallowance Of Rs. 56,96,200/-

…P a g e | 1 M/s Geekay Securities Services Pvt. Ltd. Vs. Dy.CIT, Circle-3(1)(1) THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s Geekay Securities Vs. Dy. CIT, Circle-3(1)(1) Services Private Limited 6th Floor, Aaykar Bhavan, G-11, Tulsani Chambers, M.K. Marg, Free Press Journal Marg Mumbai- 400020 Nariman Point, Maharashtra – 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCG1282D Appellant .. Respondent Appellant by : Shri Gyaneshwar Kataram Respondent by : Smt. Anne Varghese Date of Hearing 17.04.2023 Date of Pronoun…

GREENGLOBE FUELSOLUTIONS ,MUMBAI vs. ITO WD 26(1) (1), MUMBAI

In the result, appeal is allowed

Bench: The Due Date Of Filing Of Return Of Income And, Hence, Allowable As Deduction U/S 36(1)(Va) R.W.S. 43B.

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI M BALAGANESH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Greenglobe Fuel Solutions, 151, Brick Factory Compound, Shastri Nagar, Mulund Colony, Mulund (West), Mumbai - 400082 [PAN:AAHFG9723D] ……………… Appellant Vs Income Tax Officer-26(1)(1), Mumbai, Room No. 303, 3rd Floor, Kautilya Bhavan, C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 …………….… Respondent Appearances For the Appellant/ Assessee : Shri Aditya Ramchandra For the Respondent/Department : Shri B.K. Bagchi Date of conclusion of hearing : 08.06.2022 Dat…

FORTIVE INDIA PVT. LTD,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE, DELHI

In the result, appeal filed by the Appellant is partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Fortive India Private Limited, Unit No. FF-A-07, First Floor, Art Guild House, Phonix Market City, LBS Marg, Kurla-West, Mumbai - 400070 [PAN: AAECC6713H] ……………. Appellant Vs Commissioner of Income Tax (Appeal), National Faceless Centre, Delhi ……………. Respondent Appearances For the Appellant/ Assessee : Shri Ninad Patade For the Respondent/Department : Ms. Vranda U Matkarni Date of conclusion of hearing : 30.06.2022 Date of pronouncement of order : 30.06.2022 O R D E R Per Rahul Cha…

BORCHERS INDIA CHEMICALS P. LTD,MUMBAI vs. THE ITO-WARD-25(2)(1), MUMBAI

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

Bench: Us: “1. (A) The Learned Cit(A) Erred In Confirming The Jurisdiction Exercised By Centralized Processing Centre Under Section 143(1) Of The Income-Tax Act, 1961 ('The Act') Involving Allowability Of Claim On Account Of Delayed Payment Of Employees' Contribution To Provident Fund (Under The Employees Provident Fund & Miscellaneous Provisions Act, 1952) Under Section 36(L)(Va) Of The Act.

…ITA No.1354/Mum/2021 A.Y.2018-19 1 Borchers India chemicals Pvt. Ltd. Vs. The ITO, Ward 25(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORESHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Borchers India chemicals Vs. The Income Tax Officer, Pvt. Ltd., 208 Anand Ward 25(2)(1), Estates, 189A, Sane Aayakar Bhawan, M.K. Guruji Marg, Road, New Marine Lines, Mumbai – 400011 Mumbai – 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAHCB0226B Appellant .. Respondent Appellant by : None Respondent by : C.T. Mathews Date of Hearing 22.03.2022 Date of Pronouncement 31.03.…

CHANDRAHAS MUNDAPPA RAI,MUMBAI vs. DCIT, CPC, CPC BANGALORE

Bench: Shri Kuldip Singh & Shri Om Prakash Kantassessment Year: 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Assessment Year: 2018-19 Mr. Chandrahas Mundappa DCIT, CPC, Rai, CBC Bangalore, 3/1323 R, Navjivan Bangalore, Vs. Commercial Society, Karnataka – 560 100 Lamington Road, Mumbai – 400 008 PAN: AADPR9485P (Appellant) (Respondent) Present for: Assessee by : Shri Haridas Bhatt, A.R. Revenue by : Shri R.A. Dhyani, D.R. Date of Hearing : 29 . 03 . 2022 Date of Pronouncement : 29 . 03 . 2022 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, Mr. Chandrahas Mu…

SUMAN CREATION,MUMBAI vs. ITO -22 (6) (3) , MUMBAI

In the result, appeal of the assessee for AY 2018-19 & 2019-20 are allowed and addition made by CPC and confirmed by CIT (A) is directed to be deleted

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1688/Mum/2021 (A.Y. 2019-20) Suman Creation Unit No. 224, Kewal Industrial Estate, Senapati Bapat Marg, Lower Parel, Mumbai-400013 PAN: ABKFS9676D ...... Appellant Vs. ITO-22(3)(6), Piramal Chambers, Lalbaug, Mumbai- 400013. ..... Respondent Appellant by : Sh. Sachin Romani Respondent by : Ms. Neha Thakur Date of hearing : 16/03/2022 Date of pronouncement : 16/03/2022 ORDER PER GAGAN GOYAL, A.M: These appeals by the assessee are directed against the orders of C…

ACIT 3 (2)(1), MUMBAI vs. M/S LML LTD, MUMBAI

In the result, the appeal filed by the revenue is hereby dismissed

…ontribution for PF/ESIC within the due date of tiling the return of income for the year under consideration. Hence, the facts of the case are squarely covered by the decision of the Jurisdictional High in the case of CIT Vs. Hindustan Organics Chemicals Ltd. (48 Taxmann.com 421) and CIT Vs. Ghatge Patil Transports Ltd. (368 ITR 749). Respectfully following the decisions of the Jurisdictional High Court, the claim of the appellant in respect of employee's contribution towards PF/ESIC 4 A.Y.2012-13 is allowed. Also, find that on identical facts and circumstances, the Hon’ble ITAT, Mumbai, in appellant's own case f…

DCIT - CIRCLE -11(3)(1), MUMBAI vs. TOPS SECURITIES LTD., MUMBAI

In the result, appeals filed by the revenue and the Cross Objections filed by the assessee are partly allowed

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-2012 The D.C.I.T, Circle – 11(3)(1), M/S Tops Security Ltd., Room No. 204, Aayakar Bhavan, 5, Royal Palm Golf Country Club, 2Nd Floor, M.K. Marg, Survey # 169, Mumbai - 400020 Vs. Aarey Milk Colony , Goregaon (East), Mumbai - 400065 Pan: Aaact0160F (Appellant) (Respondent) Co No. 136/Mum/2019 (Arising Out Of Ita No. 3445/Mum/2018) Assessment Year: 2011-2012 M/S Topsgrup Service (I) Ltd., The D.C.I.T, Circle – 11(3)(1), (Formerly Known As Tops Security 2Nd Floor, Room No. 204, Ltd.), Aaykar Bhavan, M.K. Road, 5, Royal Palm Golf Country Club, Vs. Mumbai - 400020 Survey 169, Aarey Milk Colony, Goregaon (East), Mumbai - 400065 Pan: Aaact0160F (Appellant) (Respondent) Assessment Year: 2012-2013 The D.C.I.T, Circle – 11(3)(1), M/S Tops Security Ltd., Room No. 204, Aayakar Bhavan, 5, Royal Palm Golf Country Club, 2Nd Floor, M.K. Marg, Survey 169, Mumbai - 400020 Vs. Aarey Milk Colony, Goregaon (East), Mumbai - 400065 Pan: Aaact0160F (Appellant) (Respondent)

…date of filing the return of income. 6.3 I have carefully considered the facts of the case and find that the case of the appellant is covered by the ratio of judgment of the Hon’ble Bombay High Court in the case of CIT vs. Hindustan Organics Chemicals Ltd. ( 48 Taxmann.com 421) and CIT vs. Ghatge Patil Transports Ltd. ( 368 ITR 749).; It is observed that the appellant has deposited the EPF and ESIC contributions before the due date of filing of Income tax Return. Therefore, respectfully relying on the decisions of the 10 ITA Nos. 3445 - 3448/MUM/2018 & CO 136-139/MUM/2019 Assessment Years: 2011-12, 2012-13, 2…