CIT v. Premkumar Arjundas Luthra (HUF)

Hetal Ashok Shah, Mumbai vs. ITO 17 (3)(3), Mumbai

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

Bench: Shri Amarjit Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं/ I.T.A. No.6388/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ Smt. Hetal Ashok Shah Ito-17(3)(3) C-1005, Kukreja Palace, Room No.412, Tower No.6, Vs. Vallabh Baugh Lane, Extn. Vashi Railway Station Ghatkopar (E), Mumbai- Building, Navi Mumbai- 400077. 400703. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agvps7604K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Ms. Smita Verma (Dr) सुनवाई की तारीख / Date Of Hearing: 05/07/2021 घोषणा की तारीख /Date Of Pronouncement: 07/07/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 13.06.2019 Passed By The Commissioner Of Income Tax (Appeals)-24, Mumbai (Hereinafter Referred To As The “Cit(A)”) Relevant To The A.Y.2010- 11. 2. The Assessee Has Raised The Following Grounds: - “1. In The Facts & Circumstances Of The Case & In Law, The La. Cit(A)-24 Has Erred In Completing The Appeal Proceeding Ex-Parte & Without Providing Sufficient Opportunity Of Being Heard To The Appellant. A.Y.2010-11 2. In The Facts & Circumstances Of The Case & In Law, The La. C1T(A) Has Erred In Confirming The Action Of La. Assessing Officer In Disallowing The Exemption Claimed U/S 10(1) Read With Sec 2(1A)(A) Amounting To Rs.7,92,600/- In Respect Of Rent From Agricultural Land.

…ssessee before the deciding the matter of controversy in accordance with law. 4. For this proposition we place reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 5. Accordingly in the interest of justice, we remit the issue raised in the appeal to the file of the Ld. CIT(A). Ld. CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving after giving a proper opportunity of being heard to the assessee in accordance with law. Therefore, in the said circumstanc…

Shri. Shivaji Datta Walunj, Mumbai vs. ACIT Circle-31 (3), Mumbai

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

…e deciding the matter of controversy in accordance with law. 4. For this proposition we placed reliance upon the following case laws. 2 A.Y.2012-13 (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 5. Accordingly in the interest of justice, we remit the issue raised in the appeal to the file of the Ld. CIT(A). Ld. CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving a proper opportunity of being heard to the assessee in accordance with law. Therefore, in the said circumstances, we are of…

Shri Jitendra D. Shah, Mumbai vs. ITO, Ward- 16(3)(1), Mumbai

In the result, this appeal by the assessee stands allowed for statistical purpose

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm Shri Jitendra D. Shah Ito, Ward-16(3)(1) 49-59, Bapu Mansion, Mumbai Vs. Ardishir Dady Street, Near Alankar Cinema, Mumbai-400 004 Pan/Gir No. Amwps 7228 J (Appellant) : (Respondent) Appellant By : None Respondent By : Ms. Usha Gaikwad Date Of Hearing : 02.06.2021 : 02.06.2021 Date Of Pronouncement

…the merits of the case and not dismiss the appeal for non-prosecution. 5. For this proposition, we place reliance upon the following the case laws: 1. CIT vs. Premkumar Arjundas Luthra (HUF) [2017] 154 DTR 302 (Bom) 2. CIT vs. S. Chenniappa Mudalliar [1969] 74 ITR 1 (SC) 6. Accordingly, in the interest of justice, we remit the issue raised in the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving the assessee proper opportunity of being heard. 7. In the result, this appeal by the assessee stands allowed for stat…

Naresh Kumar Saleraj Parmar, Mumbai vs. ITO Ward-18(3)(3), Mumbai

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

…sessee before the deciding the matter of controversy in accordance with law. 6. For this proposition we placed reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 7. Therefore, in the said circumstances, we are of the view that the order of the CIT(A) is not liable to be sustainable in the eyes of law, therefore, we set aside the finding of the CIT(A) on all the issues and restored the matter before the CIT(A) to decide the matter afresh by giving an opportunity of being heard to the assessee in accordan…

Omkar Multiprojects Pvt Ltd., Mumbai vs. ACIT-15(2)(2), Mumbai

In the result, this appeal by the assessee stands allowed for statistical purposes

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm Omkar Multiprojects Pvt. Ltd. Asst. Cit-15(2)(2), Flat-1402, 14Th Floor, Plot No. 76, Mumbai Shree Nidhi Chs Ltd., Vs. Bhau Daji Road, Matunga, Mumbai-400 019

…miss 2 Omkar Multiprojects Pvt. Ltd. vs. Asst. CIT the appeal for non-prosecution. For this purpose, we place reliance upon the following case laws: 1. CIT vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR 302 (Bom) 2. CIT vs. S. Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 4. Accordingly, in the interest of justice, we remit the issue raised in the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to consider the issue afresh and pass an order on merits of the case, after giving the assessee proper opportunity of being heard. 5. The ld. Counsel of the assessee has also given undertaking that he s…

Responsive Sutip Limited, Mumbai vs. ITO, WD - 5 Palghar, Palghar

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

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5070/Mum/2018 (ननधधारण वर्ा / Assessment Years: 2014-15) बनधम/ Responsive Sutip Ltd. Ito, Ward-5 906-907, Indraprashta A. O., Aaykar Bhawan, Vs. Corporate, Prahlad Nagar, Bidco Road, Palghar Opp. Shell Petrol Pump, (W), Palghar-401404. Ahmedabad-480015. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaecr6423K (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Sanjeev Kapoor Revenue By: Shri Ashina Gupta सुनवाई की तारीख / Date Of Hearing: 06/01/2021 घोषणा की तारीख /Date Of Pronouncement: 01/04/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 02.07.2018 Passed By The Commissioner Of Income Tax (Appeals)-03, Thane [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “ 1) That The Order Of The Learned Assessing Officer Is Bad In Law & On The Facts Of The Case. 2) That The Assessment Was Made Without Jurisdiction As The Assessee Company Had Shifted Its Corporate Office To G-54, G Block, Viswas Park, Uttam Nagar, New Delhi - 110 059. It Information Was Given Vide Letters Dated 30.09.2015 & 22.01.2016 Along With Pan Particular From Income Tax Pan Service Unit. 3) That The Assessee Company Made The Necessary Compliance Of Notice U/S 142 (1) Of The Incom Tax Act 1961 Dated 30.09.2016 Vide Letter Dated 30.11.2016. 4) That The Alleged Notices Dated 07.11.2016 & 06.12.2016 Was Not Served On The Assessee Company At The Latest Communicated Address. The Notice Dated 15.06.2016 Was Not Served On The Assesse Company As Alleged In The Impugned Assessment Order.

…he assessee before deciding the matter of controversy in accordance with law. 4. For this proposition we place reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 5. Accordingly in the interest of justice, we set aside the finding of the CIT(A) on all the issues and remit the issues raised in the appeal to the file of the Ld. CIT(A) to consider the issue afresh and pass an order on the merits of the case after giving a proper/reasonable opportunity of being heard to the assessee in accordance with law.…

Devendra C. Vibhakar, Mumbai vs. Income Tax Officer-25(1)(1), Mumbai

In the result, this appeal by the assessee stands allowed for statistical purpose

…r on the merits of the case and not dismissed the appeal virtually for non-prosecution. For this proposition I place reliance upon the following case laws :- • CIT Vs. Premkumar Arjundas Luthra-HUF (2017) 154 DTR 302(Bom) • CIT Vs. Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 4. Moreover the laconic and non-speaking order of learned CIT(A) is not sustainable. Hon'ble Supreme Court in the case of Sahara Financial Corporation Ltd. Vs. CIT (300 ITR 403) has held that Rule of natural justice are applicable to administrative orders also. Accordingly, in the interest of justice I remit the issue raised in the appeal to t…

Awadesh Suryanath Pandey, Mumbai vs. ITO 26(1)(2), Mumbai

In the result this appeal by the assessee stands allowed for statistical purposes

…ss an order on the merits of the case and not dismissed the appeal for non- prosecution. 5. For this proposition I place reliance upon following case laws. 1. CIT vs Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom)302 2. CIT vs S Chenniappa Mudaliar(1969)74 ITR 1(SC) Accordingly in the interest of justice I remit the issue raised in the appeal the file of the learned CIT(A). Learned CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving the assessee proper opportunity of being heard. 6. In the result this appeal by the assessee stands allowed for statistica…

Shri. Babulal S Jain, Mumbai vs. ITO Ward 19 (1)(2), Mumbai

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

Bench: Shri Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1684/Mum/2019 (ननधधारण वर्ा / Assessment Years: 2013-14) बनधम/ Shri Babulal S. Jain Ito, Ward-19(1)(2) 2Nd Floor, 31 Gulalwadi Matru Mandir Tardeo Vs. Mumbai-40004. Road, Mumbai-400007

…he assessee before deciding the matter of controversy in accordance with law. 4. For this proposition we place reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 5. Accordingly in the interest of justice, we set aside the finding of the CIT(A) on all the issues and remit the issues raised in the appeal to the file of the Ld. CIT(A) to consider the issue afresh and pass an order on the merits of the case after giving a proper/reasonable opportunity of being heard to the assessee in accordance with law.…

Late Shri Motilal Hastimalji Bothra Through His L/H Mrs Bhanwari Devi Motilal Bothra, Mumbai vs. ITO, Range - 19(2)(3), Mumbai

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

…ssessee before the deciding the matter of controversy in accordance with law. 4. For this proposition we place reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 5. Accordingly in the interest of justice, we remit the issue raised in the appeal to the file of the Ld. CIT(A). Ld. CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving after giving an proper opportunity of being heard to the assessee in accordance with law. Therefore, in the said circumstan…

M/S.Agroha Udyog India Limited, Mumbai vs. Income Tax Ward 1(1), Thane

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

Bench: Shri Amarjit Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं/ I.T.A. Nos. 2086, 2087 & 2089/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2009-10, 2011-12 & 2010-11) बिधम/ M/S. Agroha Udyog India Ito Ward 1(1) Ltd. Thane. Vs. Thane Room No. 23, 6Th B-22, 204/2015, Garden Enclave, Vasant Vihar, Floor, B Wing, Ashar It Thane-400607 Park, Road No. 16Z Wagle Ind. Estate, Thane West- 400604. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeca1414B (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Ms. Ruchi Rathod (Ar) Revenue By: Shri Michael Jerald (Dr) सुनवाई की तारीख / Date Of Hearing: 19/10/2020 घोषणा की तारीख /Date Of Pronouncement: 11/11/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Order Dated 17.02.2017 Passed By The Commissioner Of Income Tax (Appeals) - 03, Thane [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2009-10, 2011-12 & 2010-11 Respectively. Since The Common Question Of Law & Facts Are Involved In The Present Appeal, Therefore, All The Appeals Are Taken Up Together For Adjudication.

…he assessee before deciding the matter of controversy in accordance with law. 3. For this proposition we place reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 4. Accordingly in the interest of justice, we set aside the finding of the CIT(A) on all the issues and remit the issue raised in the appeal to the file of the AO. AO is directed to consider the issue afresh and pass an order on the merits of the case after giving a proper opportunity of being heard to the assessee in accordance with law. ITA…

Madhukar Sheth, Mumbai vs. Addl CIT RG 18(1), Mumbai

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

…essee before the deciding the matter of controversy in accordance with law. 4. For this proposition we place reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 5. Accordingly in the interest of justice, we remit the issue raised in the appeal to the file of the Ld. CIT(A). Ld. CIT(A) is directed to consider the 2 A.Y.2007-08 issue afresh and pass an order on the merits of the case after giving after giving an proper opportunity of being heard to the assessee in accordance with law. Therefore, in the s…

Metcalfe & Hodgkinson Insurance Surveyors and Loss Assessors Pvt. Ltd., Mumbai vs. ITO 2(2)(3), Mumbai

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

Bench: M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 3757/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2013-14) Metcalfe & Hodgkinson बिधम/ Ito 2(2)(3) Insurance Surveyors & Aayakar Bhavan, M. K. Vs. Loss Assessors Pvt. Ltd. Road, Mumbai-400020. Mackinnon Mackenzie Bldg., 44, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai-400001. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacm2748Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri O. P. Meena (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 05/10/2020 घोषणा की तारीख /Date Of Pronouncement: 28/10/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 28.03.2018 Passed By The Commissioner Of Income Tax (Appeals) -5, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2013-14

…sessee before the deciding the matter of controversy in accordance with law. 6. For this proposition we placed reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 7. Therefore, in the said circumstances, we are of the view that the order of the CIT(A) is not liable to be sustainable in the eyes of law, therefore, we set aside the finding of the CIT(A) on all the issues and restored the matter before the CIT(A) to decide the matter afresh by giving an opportunity of being heard to the assessee in accordan…

Nimbus Communications Ltd, Mumbai vs. Asst CIT Cir 16(1)

In the result, the appeals filed by the assessee are hereby allowed statistical purposes

Bench: Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3846/Mum/2017 & 3847/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2006-07 & 2007-08) बिधम/ Nimbus Communications The Commissioner Of Ltd. Income Tax (A)-4 Vs. Nimbus Centre, Oberoi Mumbai, Andheri (W), Complex, Andheri (W), Mumbai-400053. Mumbai-400053. Now: The Acit, Range- 16(1), Mumbai स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacn3947L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Ms. Kavita P. Kaushik (Dr) सुनवाई की तारीख / Date Of Hearing: 24/09/2020 घोषणा की तारीख /Date Of Pronouncement: 27/10/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -4, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2006-07 & 2007-08. Ita. No. 3846/M/2017 2. The Assessee Has Filed The Present Appeal Against The Order Dated 13.02.2017 Passed By The Commissioner Of Income Tax (Appeals) -4, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2006-07. Ita No. 3846 & 3847/M/2017 A.Y.2006-07 & 2007-08 3. The Assessee Has Raised The Following Grounds: -

…sessee before the deciding the matter of controversy in accordance with law. 6. For this proposition we placed reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 7. Therefore, in the said circumstances, we are of the view that the order of the CIT(A) is not liable to be sustainable in the eyes of law, therefore, we set aside the finding of the CIT(A) on all the issues and restored the matter before the CIT(A) to decide the matter afresh by giving an opportunity of being heard to the assessee in accordan…

Malabar Hill Club Ltd, Mumbai vs. DCIT Cir 5(2)(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed for statistical purposes and appeal filed by the revenue is hereby dismissed

Bench: Shri Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.755/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Malabar Hill Club Ltd. बिधम/ Dcit, Circle-5(2)(2) B. G. Kher Marg, Malabar Aayakar Bhavan, Maharashi Vs. Hill, Mumbai-400006. Karve Road, Mumbai- 400020. आयकर अपील सं/ I.T.A. No.3592/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) Ito 5(2)(3) बिधम/ Malabar Hill Club Ltd. Room No.566, 5Th Floor, B. G. Kher Marg, Malabar Vs. Aayakar Bhavan, Mumbai- Hill, Mumbai-400006. 400020.. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacw3868M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri J. D. Mistry/ Niraj Sheth Revenue By: Shri Jothilakshmi Nayak (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 13/02/2020 घोषणा की तारीख /Date Of Pronouncement: 24/08/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee As Well As Revenue Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals)-10, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The Assessment Years 2010-11 & 2012-13. Ita. No.755/M/2017

…the merits of the case and not to dismiss the appeal for non- prosecution. 5. For this proposition we placed reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 6. Accordingly in the interest of justice we remit the issue raised in the appeal the file of the Ld. CIT(A). Ld. CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving an opportunity of being heard to the assessee in accordance with law. Therefore, in the said circumstances, we are of the view…

Rashmeen R Wani, Mumbai vs. Income Tax Officer 15(1)(4), Mumbai

In the result this appeal by the assessee stands allowed for statistical purposes

Bench: Shri Shamim Yahya, Am आयकर अपील सं/ I.T.A. No. 4903/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2004-05) बिधम/ Rashmeen R. Wani Ito 15(1)(4) 12/847 Abhuday Nagar, G. Room No.621, Piramal Vs. D. Ambedkar Marg, Kala Chabers, Lalbaug, Parel, Chowki, Mumbai-400033. Mumbai-400012. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaqpw0994F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Chaitanya Anjaria सुनवाई की तारीख / Date Of Hearing: 19/02/2020 घोषणा की तारीख /Date Of Pronouncement: 20/04/2020 आदेश / O R D E R Per Shamim Yahya, Am: This Is An Appeal By The Assessee Against The Order Of Learned Cit-A Dated 29.05.2018 Pertaining To Assessment Year 2004-05 Wherein Learned Cit-A Has Dismissed The Appeal For Non-Prosecution & Thereby Confirmed The Addition Of Rs.3,91,037/- As Undisclosed Income On Share Transaction Which Included Shares Of Infosys Technologies & Tvs Electronics. Upon Hearing Ld. Dr & Perused The Records, I Find That It Is 2. Incumbent Upon The Learned Cit-A To Pass An Order On The Merits Of The Case & Not Dismiss The Appeal For Non-Prosecution. For This Proposition I Place Reliance Upon Following Case Laws. 3. Ita. No.4903/M/2018 A.Y.2004-05 1. Cit Vs Premkumar Arjundas Luthra (Huf) (2017) 154 Dtr (Bom)302

…the case and not dismiss the appeal for non-prosecution. For this proposition I place reliance upon following case laws. 3. ITA. NO.4903/M/2018 A.Y.2004-05 1. CIT vs Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom)302 2. CIT vs S Chenniappa Mudaliar(1969)74 ITR 1(SC) Accordingly, in the interest of justice I remit the issue raised in 4. the appeal to to the file of the learned CIT(A). Learned CIT-A is directed to consider the issue afresh and pass an order on the merits of the case after giving the assessee proper opportunity of being heard. In the result this appeal by the assessee stands allowed for stat…

M/S Multi Commodity Exchange Investor Protection Fund, Mumbai vs. ITO(E)-2(1), Mumbai

In the result, the appeal of the assessee is hereby ordered to be allowed for statistical purposes

Bench: Shri Amarjit Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं/ I.T.A. No.861/Mum/2020 (ननधधारण वर्ा / Assessment Years: 2014-15) बनधम/ M/S. Multi Commodity Ito (E)-2(1) 5Th Floor, Piramal Exchange Investor Vs. Protection Fund Chambers Lalbaug Parel, Exchange Square, Cts Mumbai-400012. No.225 Suren Road Chakala Andheri (E), Mukhed-400093. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aadtm1169M (प्रत्यथी / Respondent) (अपीलाथी /Appellant) .. Assessee By: Shri Girish Dave/Tanzil R. Padvekar Revenue By: Ms. Jotilakshmi Nayak (Dr) सुनवाई की तारीख / Date Of Hearing: 12/02/2020 घोषणा की तारीख /Date Of Pronouncement: 19/03/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 04.11.2019 Passed By The Commissioner Of Income Tax (Appeals)-6, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2014- 15. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “1) The Learned Commissioner Of Income Tax (Appeals) ("Ld. Cit(A)") Erred In Passing The Order U/S. 250 Of The Income Tax Act, 1961 Without Giving An Opportunity Of Being Heard To Your Appellant Thereby Violating The Principles Of Natural Justice. Looking To The Facts & Circumstances Of Appellant'S Case & In Law, It Is Submitted That Vide Letter Dated 09/10/2019 Your Appellant Had Requested The Ld. Cit(A) For A Short Adjournment As The Concerned Authorized Person Was Out Of India. Without Prejudice To The Above:

…he assessee before deciding the matter of controversy in accordance with law. 5. For this proposition we place reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 6. Accordingly in the interest of justice, we set aside the finding of the CIT(A) on all the issues and remit the issues raised in the appeal to the file of the Ld. CIT(A) to consider the issue afresh and pass an order on the merits of the case after giving a proper/reasonable opportunity of being heard to the assessee in accordance with law.…

Dilip Ghanshamdas Mohatta, Mumbai vs. ACIT- 21 (1), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed for statistical purposes

…sessee before the deciding the matter of controversy in accordance with law. 5. For this proposition we placed reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 6. Therefore, in the said circumstances, we are of the view that the order of the CIT(A) is not liable to be sustainable in the eyes of law, therefore, we set aside the finding of the CIT(A) on all the issues and restored the matter before the CIT(A) to decide the matter afresh by giving an opportunity of being heard to the assessee in accordan…

Reliable Paper India Limited, Mumbai vs. Deputy Commissioner of Income Central Circle-12, Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed for statistical purposes

Bench: Shri Amarjit Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं/ I.T.A. No.5282/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2015-16) Reliable Paper India Ltd. बिधम/ Dy. Cit-Central Circle-12 8Th Floor, Old Cgo Bldg, 93, Dadiseth Agiary Lane, Vs. Kalbadevi Road, Mumbai- Annexe, M. K. Road, 400002. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacd9643F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri V. Sreekar (Dr) सुनवाई की तारीख / Date Of Hearing: 10/02/2020 घोषणा की तारीख /Date Of Pronouncement: 19/03/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 18.06.2018 Passed By The Commissioner Of Income Tax (Appeals) -48, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2015- 16. 2. The Assessee Has Raised The Following Grounds: -

…f the case and should not dismiss the appeal for want of non-prosecution. 5. For this proposition we placed reliance upon the following case laws. (1) CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 (2) CIT Vs. S Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 6. Accordingly in the interest of justice we remit the issue raised in the appeal to the file of the Ld. CIT(A). Ld. CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving an opportunity of being heard to the assessee in accordance with law. 3 A.Y.2015-16 Therefore, in the said circumstances,…

Mr.Aman Arian Motwane, Mumbai vs. ITO(It) Ward 3(2)1, Mumbai

In the result this appeal by the assessee stands allowed for statistical purposes

Bench: Shri Shamim Yahya (Am) & Shri Ravish Sood (Jm)

…pass an order on the merits of the case and not dismissed the appeal for non-prosecution. For this proposition, we place reliance upon following case laws. 1. CIT vs Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom)302 2. CIT vs S Chenniappa Mudaliar(1969)74 ITR 1(SC) 4. Accordingly in the interest of justice, we remit the issue raised in the appeal the file of the learned CIT(A). Learned CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving the assessee proper opportunity of being heard. 5. Learned counsel of the assessee has also given undertaking that he…