CIT v. Premkumar Arjundas Luthra (HUF)

M/S Specific Engineering Corporation, Navi Mumbai vs. ITO 15(3)(4), Mumbai

In the result, appeal by the assessee is allowed for statistical purposes in the aforesaid terms

Bench: Shri Vikas Awasthyआअसं. 1107/मुं/2020 ("न.व 2012-13) M/S. Specific Engineering Corporation Private Limited, Plot No.R-494, Ttc Industrial Area, Midc Rabale, Navi Mumbai 400 701 Pan: Aakcs-7144-L ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer – 15(3)(4), Room No.115 B, Ground Flr, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Vaibhav Bhajani ""तवाद" "वारा/Respondent By : Ms. Smita Verma सुनवाई क" "त"थ/ Date Of Hearing : 11/09/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 03/12/2021 आदेश/ Order This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax(Appeals)-24,Mumbai [ In Short ‘ The Cit(A)’] Dated 22/11/2019 For The Assessment Year 2012-13. 2. Shri Vaibhav Bhajani Appearing On Behalf Of The Assessee At The Outset Submitted That The Impugned Order Was Passed By The Cit(A) In An Ex-Parte Proceedings. The Ld. Authorized Representative For The Assessee Submitted That If An Opportunity Is Granted To The Assessee To Present The Case Before The Cit(A), The Assessee Would Be Able To Make Out The Case On Merits & The Entire Addition Would Be Deleted.

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 1107/मुं/2020 ("न.व 2012-13) M/s. Specific Engineering Corporation Private Limited, Plot No.R-494, TTC Industrial Area, MIDC Rabale, Navi Mumbai 400 701 PAN: AAKCS-7144-L ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer – 15(3)(4), Room No.115 B, Ground Flr, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Vaibhav Bhajani ""तवाद" "वारा/Respondent by : Ms. Smita Ve…

M/S Basic Infrastructure Pvt Ltd. (Since Merged With M/S Hinal Estate Pvt Ltd), Mumbai vs. ITO-12(1)(3), Mumbai

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Pramod Kumar () & Shri Ravish Sood () M/S Basic Infrastructure Pvt. Ltd. Ito-12(1)(3) Vs. Aayakar Bhavan, M.K. Road, (Since Merged With M/S Hinal Estate Pvt. Ltd.) Dahanukarwadi, Dattamandir Mumbai – 400 020 Road, Kandivali (W) Mumbai – 400 067 Pan No. Aadcb5962E (Assessee) (Revenue) Assessee By : None Revenue By : Shri Kprr Murty, D.R Date Of Hearing : 07/10/2021 Date Of Pronouncement : 25/11/2021

…the mandate of law, the CIT(A) is not vested with any power to summarily dismiss the appeal for non-prosecution. Our aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Prem Kumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon'ble jurisdictional High Court had observed as under: “8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the AO to make further inquiry and report the re…

Shabbrihussain Taiyebali Vankanerwala, Mumbai vs. ITO 18 (3)(3), Mumbai

The appeal of the assessee is allowed for statistical purposes

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Shabbirhusain Taiyebali Cit(Appeals)-28, Vankanerwala, Vs. Room No. 401, 4Th Floor, 91, Adamji Peerbhai Bldg, Earnest House, Nariman Point, Room No. 31, Husaini Marg, Mumbai – 400 021 Bhendi Bazaar, Mumbai – 400 003 Pan No. Abppv9727M (Assessee) (Revenue) Assessee By : Shri Huzefa M. Mala, A.R Revenue By : Shri B.K. Bagchi, D.R Date Of Hearing : 14/10/2021 Date Of Pronouncement : 25/10/2021

…the mandate of law the CIT(A) is not vested with any power to summarily dismiss the appeal for non-prosecution. Our aforesaid view is fortified by the judgment of the Hon‟ble High Court of Bombay in the case of CIT Vs. Prem Kumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon‟ble jurisdictional High Court had observed as under: “8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the AO to make further inquiry and report the re…

M/S. Bloomdale Finvest P. Ltd., Mumbai vs. ITO -12(1)(3), Mumbai

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

…es not provide for dismissal of the appeal for non-prosecution. Moreover proposition that appeal cannot be dismissed for non-prosecution without speaking order on merits is supported by following case laws :- a. CIT Vs. Preamkumar Arjundas Luthra (HUF) (2017) 154 DTR 302(Bom) b. CIT Vs. S. Chennaippa Mudaliar (1969) 74 ITR 1(SC) 7. Moreover it is settled law that even administrative orders have to be consistent with rules of natural justice as held by Hon'ble Supreme Court in the case of Sahara India Financial Corporation Ltd. (300 ITR 403). 8. In the background of the aforesaid discussion and precedent, we con…

Mr. Dheeraj Jain, Mumbai vs. ITO 24 (1)(5), Mumbai

The appeal of the assessee is allowed for statistical purposes

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Mr. Dheeraj Jain Income Tax Officer 24(1)(5), 401, Dipti Pearls, 86, Vs. Piramal Chambers, Lalgaug, Rajasthan Co-Op. Hsg. Soc, Ltd. Mumbai- 400 012 J.B. Nagar, Andheri (E), Mumbai - 400 059 Pan No. Abmpj3453D (Assessee) (Revenue) Assessee By : None Revenue By : Shri Sanjay J. Sethi, D.R Date Of Hearing : 11/08/2021 Date Of Pronouncement : 12/08/2021

…visions of the Act, the CIT(A) is not vested with any power to summarily dismiss the appeal for non-prosecution. Our aforesaid view is fortified by the judgment of the Hon‟ble High Court of Bombay in the case of CIT Vs. Prem Kumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon‟ble jurisdictional High Court had observed as under: “8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the AO to make further inquiry and report the re…

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

…ver, it is incumbent upon the ld. CIT(A) to pass an order on 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…

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

…T(A) to pass an order on the merits of the case and not dismiss 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. C…

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

…at it is incumbent upon learned CIT(A) to pass an order 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…

Pushpanjali Realtors Pvt. Ltd., Mumbai vs. ACIT - 15 (2)(2), Mumbai

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri N.K. Pradhanआयकर अपील सं./ Ita No. 199/Mum/2019 (यनधाारण िर्ा / Assessment Year 2015-16) M/S Pushpanjali Realtors P. Ltd. The Asst. Commissioner Of 199, V.N. Sphere, 3 R D Floor, Anjali Income Tax, Circle- Apartments, Plot No.1, Sector-2, बनाम/ 15(2)(2), Mumbai Sanpada (W), Vs. Navi Mumbai-400 705 (अपीलाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी लेखा सं./Pan No. Aaecp6138R अपीलाथी की ओर से/ Appellant By : None प्रत्यथी की ओर से/ Respondent By : Ms. Shreekala Pardeshai, Dr सुनिाई की तारीख / Date Of Hearing: 22.12.2020 घोर्णा की तारीख / Date Of Pronouncement: 29.12.2020 आदेश / O R D E R श्री विकास अिस्थी, न्याययक सदस्य के द्िारा Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against An Ex-Parte Order Of Commissioner Of Income Tax (Appeals)-24, Mumbai (In Short ‘The Cit(A)’) Dated 26.10.2018 For The Assessment Year 2015-16. 2. The Assessee In Appeal Has Assailed The Order Of Cit(A) Inter Alia On The Ground That The Order Has Been Passed In Ex-Parte Proceedings. M/S Pushpanjali Realtors P. Ltd, Ay:15-16 3. A Perusal Of The Impugned Order Reveals That The Cit(A) Has Dismissed The Appeal Of The Assessee In Limine In Ex-Parte Proceedings By Following The Decision Of Delhi Tribunal In The Case Of Cit Vs. Multiplan India (P.) Ltd. Reported As (1991) 38 Itd 320. Thereafter, Cit(A) Proceeded To Decide The Appeal Of The Assessee On Merits As Well. However, While Deciding The Appeal On Merits, The Cit(A) Has Merely Reproduced The Findings Of His Predecessor, Given In Assessment Year 2011-12 & Followed The Same Stating It To Be Identical Issue.

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री विकास अिस्थी, न्याययक सदस्य एिं श्री एन. के. प्रधान, लेखा सदस्य के समक्ष BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 199/Mum/2019 (यनधाारण िर्ा / Assessment Year 2015-16) M/s Pushpanjali Realtors P. Ltd. The Asst. Commissioner of 199, V.N. Sphere, 3 r d Floor, Anjali Income Tax, Circle- Apartments, Plot No.1, Sector-2, बनाम/ 15(2)(2), Mumbai Sanpada (W), Vs. Navi Mumbai-400 705 (अपीलाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी लेखा सं./PAN No. AAECP613…