CIT v. Premkumar Arjundas Luthra (HUF)

Jasmin Kishore Ajmera, Mumbai vs. DCIT - CC -2(2), Mumbai

In the result, the appeals filed by the assessee are hereby ordered to be allowed for statistical purposes

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4998/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) Jiten Kishore Ajmera (Legal बिधम/ Dcit, Cc-2(2) Heir Of Late Shri Kishore H. Room No.806, 8Th Floor, Vs. Ajmera) Old, Cgo Bldg, Pratistha 29, Aryan, Mahal, C. Road, Bhavan, M.K. Road, Churchgate, Mumbai- Mumbai-400020. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Agppa2452B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent)

…ing the matter of controversy in accordance with law specifically on merits. 6. 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) Accordingly in the interest of justice we remit the issue raised in the 7. 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 proper opportunity of being heard to the assessee in accordance with the law. Therefore, in the said circumstances, we ar…

Jiten Kishore Ajmera (Legal Heir of Late Shri Kishor H. Ajmera), Mumbai vs. DCIT, CC- 2(2), Mumbai

In the result, the appeals filed by the assessee are hereby ordered to be allowed for statistical purposes

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4998/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) Jiten Kishore Ajmera (Legal बिधम/ Dcit, Cc-2(2) Heir Of Late Shri Kishore H. Room No.806, 8Th Floor, Vs. Ajmera) Old, Cgo Bldg, Pratistha 29, Aryan, Mahal, C. Road, Bhavan, M.K. Road, Churchgate, Mumbai- Mumbai-400020. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Agppa2452B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent)

…ing the matter of controversy in accordance with law specifically on merits. 6. 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) Accordingly in the interest of justice we remit the issue raised in the 7. 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 proper opportunity of being heard to the assessee in accordance with the law. Therefore, in the said circumstances, we ar…

Heenaben Hirenbhai Shah, Mumbai vs. ITO 19(1)(5), 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 G. Manjunatha, Am आयकर अपील सं/ I.T.A. No.48/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) Smt. Heenaben Hirenbhai बिधम/ Ito-19(1)(5) Room No. 215, 2Nd Floor, Shah Vs. 31, Nanak Marg, D.D. Sathe Matru Mandir, Tardeo Road, Marg, Mumbai-400004. Mumbai-400007. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahkps9512J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Bhupendra Shah (Ar) Revenue By: Shri Manoj Kumar Singh (Dr) सुनवाई की तारीख / Date Of Hearing: 21/08/2019 घोषणा की तारीख /Date Of Pronouncement: 28/08/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 14.12.2018 Passed By The Commissioner Of Income Tax (Appeals) -30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2014- 15. 2. The Assessee Has Raised The Following Grounds: -

…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 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…

Indigo Press (India) Pvt.Ltd., Mumbai vs. DCIT, Range 6(3)(1), Mumbai

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

…ssessee before the 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. 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 restore the matter before the CIT(A) to decide the matter afresh by giving an opportunity of being heard to the assessee in accordanc…

Sachin Joshi, Mumbai vs. ACIT, Circle - 26(3), Mumbai

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

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3872/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) Mr. Sachin Joshi बिधम/ Acit Cirlce 26(3) 5Th Floor, Jmj House, Near Mumbai. Vs. Delphi Building, Orchard Avenue, Hiranandani Estate Road, Mumbai-400076. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adzpj8537D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Chaudhary Arun Kumar Singh (Sr. Ar) Assessee By: Shri Rajiv Khandelwal सुनवाई की तारीख / Date Of Hearing: 22/07/2019 घोषणा की तारीख /Date Of Pronouncement: 24/07/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 13.03.2019 Passed By The Commissioner Of Income Tax (Appeals) -38, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2013- 14. 2. The Assessee Has Raised The Following Grounds: - “1. The Appellant Contends That On The Facts & In The Circumstances Of The Case & In Law, The Cit(A) Has Given Only One Opportunity To Cure The Defects N The Appeal E-Filed With Her & The Appellant Submits That She Ought To Have A.Y.2013-14

…without deciding the case on merits. The order nowhere seems to justifiable. 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. 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 2 A.Y.2013-14 restored the matter before the CIT(A) to decide the matter afresh by giving an opportunity of being heard to the asses…

Shree Ramashree Const. Private Limited, Mumbai vs. Income Tax Officer Ward 3(3), Thane

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

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.848/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2013-14) Shree Ramashree Const. Pvt. बिधम/ Ito Ward 3(3) Ashar It Park, 6Th Floor, B Ltd. Vs. 405, Dev Corpora, Eastern Wing Room No. 8, Road No. Express Highway, Thane 16-Z, Wagle Industrial (W)-400601. Estate, Thane (W)-400605. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaics1687C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Chaudhary Arun Kumar Singh Assessee By: Shri Radha Halbe सुनवाई की तारीख / Date Of Hearing: 22/07/2019 घोषणा की तारीख /Date Of Pronouncement: 24/07/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 17.11.2017 Passed By The Commissioner Of Income Tax (Appeals) -2, Thane [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2013- 14. 2. The Assessee Has Raised The Following Grounds: - “1. In The Facts & Circumstances Of The Case & In Law, The Learned Cit(A) Has Erred In Confirming Disallowance Of Purchases Of Rs. 12,45,016/-. A.Y.2013-14

…ssessee before the 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. 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 restore the matter before the CIT(A) to decide the matter afresh by giving an opportunity of being heard to the assessee in accordanc…

Sheena Textiles Limited, Chandigarh vs. ACIT Cir. 10(3) (Now DCIT Cir. 15(3)(2)), Mumbai

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

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.6425 & 6426/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2004-05 & 2005-06) M/S. Sheena Textiles Ltd बिधम/ Acit Circle 10(3), Mumbai 189, Tarun Enclave, Now Dcit Circle 15(3)(2) Vs. Ptampura, New Delhi Mumbai. Shri Ram Prakash Chugh, Director, Sheena Textiles Ltd, C/O Khurana Vineet & Associates Chartered Accountants, Sco-63, 11Nd Level, Sector-20C, Chandigarh. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaact6259R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Dr. Narender Kumar (Dr) Assessee By: Shri Tej Mohan Singh & Vineet Khurana सुनवाई की तारीख / Date Of Hearing: 22.07.2019 घोषणा की तारीख /Date Of Pronouncement: 24.07.2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Order Dated 01.07.2016 Passed By The Commissioner Of Income Tax (Appeals) - 24, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2004-05 & 2005-06. Ita. No.6425/M/2016

…sessee before the 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 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…

Praveen Bhaskar Rao, Mumbai vs. Income Tax Officer-24(3)(3), Mumbai

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

Bench: Shri Shamim Yahya (Am)

…A to pass an order on the merits of the case and not dismiss the appeal for non-prosecution. 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. Learned counsel of the assessee has also given undertaking that he shall appe…

Hajaram P. Purohit, Mumbai vs. DCIT Cen Cir 5(3), Mumbai

In the result, both the appeals filed by the assessee are hereby ordered to be allowed for statistical purposes

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.760 & 761/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2011-12 & 2012-13) Shri Hajaram P. Purohit बिधम/ Dcit Central Circle-5(3) Air India Building, 19Th Prop: Rinku Steel Vs. Corporation Ground Floor, Floor, Nariman Point, Zariwala Building, 1St Mumbai-400021. Khetwadi Lane, Near, Alankar Cinema, Mumbai- 400004. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agupp6813E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Manoj Kumar Singh (Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 02.04.2019 घोषणा की तारीख /Date Of Pronouncement: 24/04/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Order Dated 1.11.2017 Passed By The Commissioner Of Income Tax (Appeals) -53, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2011-12 & 2012-13. 2. The Assessee Has Raised The Following Grounds: - “Being Aggrieved By The Order Of Learned Cit (Appeals)-53. Mumbai. The Appellant Submits Herewith The Following Grounds Of Appeal:

…er on the merits of the case and not dismiss the appeal for non-prosecution. 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 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 the assessee proper opportunity of being heard. Therefore, in the said circumstances, we are of the view that the order of the…

Krishnamurthy Rajagopalan, Mumbai vs. ITO 24(3)(1), Mumbai

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

Bench: Shri Shamim Yahya & Shri Amarjit Singhshri Krishnamurthy Rajagopalan 402, Siddhivinayak Bangur Nagar ……………. Appellant Goregaon (W) Mumbai – 400 090 Pan No:Abbpr1868D V/S

…pass an order on the merits of the case and not dismiss the appeal for non-prosecution. 3. 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. In the result this appeal by the assessee stands allowed for statis…

Priti H Poladia, Mumbai vs. ITO- 20(2)(5), Mumbai

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

Bench: Shri Shamim Yahyam, Am

…ass an order on the merits of the case and not dismiss the appeal for non-prosecution. 3. 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) 4. Accordingly, in the interest of justice I 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. 5. In the result, this appeal by the assessee stands allowed for statis…