CIT v. Ramdas Pharmacy

DY CIT CC 6(4), MUMBAI vs. SMT. MITALI R LAKHANPAL, MUMBAI

In the result, this appeal is allowed for statistical purposes

Bench: Shri Shamim Yahya

…ion on the ground that findings have been given on merits of the case. We find that what the Ld.CIT(A) has left the issue of assessee’s challenge to the merits of addition undecided. We find that Hon’ble Madras High court in the case of CIT vs Ramdas Pharmacy 77 ITR 276 had expounded that an appellate authority cannot decide only one issue arising out of many issues and decline to go into to the other issues raised before it on the ground that further issues will not arise in view of the 4 finding on the issue decided the other issues, it could only protract and delay the proceedings, for the assessee has to get…

ITO 8 (2)(4), MUMBAI vs. M/S SWATI INTERIOR CONCEPTS PVT LTD., MUMBAI

In the result, this appeal by the revenue is allowed for statistical purpose

Bench: Shri Shamim Yahya

…the jurisdictional aspect as well as merit of the addition. Ld.CIT(A) decided the issue on reopening in favour of assessee and held that hence he is not adjudicating upon the merits. We find that Hon’ble Madras High Court in the case of CIT vs Ramdas Pharmacy 77 ITR 276 had expounded that an appellate authority cannot decide only one issue arising out of many issues and decline to go into to the other issues raised before it on the ground that further issues will not arise in view of the finding on the issue decided by it. It was expounded that if the appellate authority declines to consider and decide the other…

MR. PIYUSH KISHANDUTT AGARWAL ,MUMBAI vs. ITO CIRCLE- 16 (3)2), MUMBAI

In the result, assessee appeal is allowed for statistical purpose

Bench: Him.

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Ravish Sood (JM) I.T.A. No.430/Mum/2020 (Assessment Year 2014-15) Piyush Kishandut Agarwal Vs. ITO,Circle-16(3)(2) 4C, Janakdeep, J.P.Road Room No.448, Seven Bugalows, Andheri(W) Aaykar Bhawan Mumbai-400.061 M.K.Road Mumbai-400 020 PAN : ADCPA7030P (Appellant) (Respondent) Assessee by Shri Jigar Mehta Department by Ms. Shreekala Pardeshi Date of Hearing 31.08.2021 Date of Pronouncement 02.09.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned Commissioner of Income Ta…

DCIT-2(3)(1), MUMBAI vs. TNNA BUILDERS LTD., MUMBAI

Bench: Shri Shamim Yahya & Shri Ravish Sooddcit-2(3)(1) M/S Tanna Builders Ltd. Room No. 552, 5Th Floor, 3Rd Floor, Devidas Mansion, Vs. Aaykar Bhavan, M.K. Road, Mereweater Road, Colaba, Mumbai – 400 020 Mumbai - 400039 Pan – Aaact2198R (Appellant) (Respondent)

…the grounds of appeal raised by the appellant before them so that multiplicity of litigation may be avoided. In support of our aforesaid view reliance is placed on the judgment of the Hon’ble High Court of Madras in the case of CIT Vs. Ramdas Pharmacy (1970) 77 ITR 276 (Mad), wherein ITA No. 2816/Mum/2016 A.Y. 2011-12 11 DCIT-2(3)(1) Vs .M/s Tanna Builders Ltd. it was held that the Tribunal should adjudicate all the issues raised before it. By way of an analogy that can safely be drawn from the aforesaid judicial pronouncement, we are of a strong conviction that there can also be no escape on the part of the C…

DCIT 10(2)(2), MUMBAI vs. ADITYA BIRLA MINACS WORLDWIDE LTD, MUMBAI

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

Bench: Shri Shamim Yahya & Shri Pawan Singh: A.Y : 2007-08

…ssessee’s challenge to the merits of the addition undecided and has dismissed the same. 7. Now, the Revenue and assessee both are aggrieved by such an action of the learned CIT(A). We find that Hon'ble Madras High Court in the case of CIT vs Ramdas Pharmacy, 77 ITR 276 had expounded that an appellate authority cannot decide only one issue arising out of many issues and decline to go into other issues raised before it on the ground that further issues will not arise in view of the finding on the issue decided by it. It was expounded that if the appellate authority declines to consider and decide the other issues,…

DDIT (IT) 1(1), MUMBAI vs. ABAN 7 PTE LTD, MUMBAI

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

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

…several occasions had remitted similar incomplete orders to the file of the ld. CIT(A) to complete his appellate order on the touch stone of the decision of the Hon’ble Madras High Court in the case of CIT vs. Ramdas Pharmacy 4 M/s. Aban 7Pte. Limited [1970] 77 ITR 276 (Mad). Hence, the ld. Counsel of the assessee pleaded that the issue on adjudication of existence of PE may be left open and the ld. CIT(A) be directed to complete the appellate order by adjudicating on the assessee’s ground that the assessee cannot be exigible to taxation u/s. 115JB of the Act. In this regard, he stated that there are several c…

ITO 12(3)(4), MUMBAI vs. MOHANRAJ TRADING & EXCHANGE PVT. LTD., MUMBAI

In the result, the Revenue’s appeal and the assessee’s cross objection are allowed

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm

…aggrieved by such an action of the ld. Commissioner of Income Tax (Appeals) and has raised the cross objection as well as the objection under rule 27 before the ITAT. 9. We find that the Hon’ble Madras High Court in the case of CIT vs Ramdas Pharmacy [1970] 77 ITR 276 (Mad) had expounded that an appellate authority cannot decide only one issue arising out of many issues and decline to go into the other issues raised before it on the ground that further issues will not arise in view of the finding on 5 M/s. Mohanraj Trading & Exchange Pvt. Ltd. the issue decided by it. It was expounded that if the appellate a…

DCIT CIR 3(2)(1), MUMBAI vs. J.M. FINANCIAL INSTITUTIONAL SECURITIES LTD, MUMBAI

In the result, this appeal is allowed for statistical purposes

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm

…e ld. Commissioner of Income Tax (Appeals) and has raised the objection under rule 27 before the ITAT. The Revenue has also challenged the non-adjudication on merits. 7. We find that the Hon’ble Madras High Court in the case of CIT vs Ramdas Pharmacy [1970] 77 ITR 276 (Mad) had expounded that an appellate authority cannot decide only one issue arising out of many issues and decline to go into the other issues 4 M/s. J. M. Financial Institutional Securities Ltd. raised before it on the ground that further issues will not arise in view of the finding on the issue decided by it. It was expounded that if the appe…

DCIT (IT) 2(1)(1), MUMBAI vs. CAMERON AUSTRALALSIA PTY LTD, MUMBAI

In the result these appeals are allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Ravish Soodआयकर अपीऱ सं./I.T.A. No.5702/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) Dcit (It) 2(1)(1) Cameron Australalsia Pty. 1713, 17 T H Floor, Air India Ltd. C/O Pricewatercooper Bldg, Nariman Point, Pvt. Ltd. Plot No. 18A, Mumbai 400021 Pwc House, Gurunanak Road, Bandra (W), Mumbai 400050 स्थायी ऱेखा सं./ Pan : Aaecc0202H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…ssee's challenge to the validity of jurisdiction undecided. 8. Now the assessee is aggrieved by such an action of the learned CIT-A and has raised cross objection before the ITAT. we find that honourable Madras High Court in the case of CIT vs Ramdas Pharmacy 77 ITR 276 had expounded that an appellate authority cannot decide only one issue arising out of many issues and decline to go into to the other issues raised before it on the ground that further issues will not arise in view of the finding on the issue decided by it. It was expounded that if the applet authority declines to consider and decide the other iss…

PURVANKARA PROJECTS LTD,BANGALORE vs. ACIT CEN CIR 2,

In the result these appeals filed by the assessee stand allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Amarjit Singh

…d. 5. Since we have already remitted the additional ground which goes to the root of the matter, we are not considering the merits of the order passed by the learned CIT(A).It has been expounded by the Hon’ble Madras High Court in the case of Ramdas Pharmacy 77 ITR 276 that all issues arising in an appeal should be decided instead of deciding the issues in piecemeal manner. As deciding only part of the appeal leads to multiplication of proceedings at different levels and forums which is not desirable. After the order of learned CIT(A) is complete pursuant to our M/s. Puravankara Projects Ltd. remitting the addit…

PURVANKARA PROJECTS LTD,BANGALORE vs. ACIT CEN CIR 2,

In the result these appeals filed by the assessee stand allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Amarjit Singh

…d. 5. Since we have already remitted the additional ground which goes to the root of the matter, we are not considering the merits of the order passed by the learned CIT(A).It has been expounded by the Hon’ble Madras High Court in the case of Ramdas Pharmacy 77 ITR 276 that all issues arising in an appeal should be decided instead of deciding the issues in piecemeal manner. As deciding only part of the appeal leads to multiplication of proceedings at different levels and forums which is not desirable. After the order of learned CIT(A) is complete pursuant to our M/s. Puravankara Projects Ltd. remitting the addit…

PODAR MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 34, MUMBAI

In the result, appeal of the assessee stands allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Amarjit Singhअयकर ऄपऩल सं./I.T.A. No.3839/Mum/2015 (ननधधारण वषा / Assessment Year : 2007-08) M/S. Podar Mills Ltd. बनधम/ The Acit , Central Corcle-34 C/O. Sharma Shah & Associates Aayakar Bhavan Vs. 205, Kartar Mansion No.1 M.K. Road, Mumbai-400 020. 35 Tribhuvan Road Mumbai-400 004. स्थधयऩ लेखध सं./Pan :Aabcd 9812 F (ऄपऩलधथी /Appellant) .. (प्रत्यथी / Respondent)

…ssee should be granted adequate opportunity of being heard. 2.4.1. We make it clear that we have not adjudicated upon merits of the case in any manner whatsoever. In this regard we note that Hon'ble Madras High Court has expounded in CIT vs. Ramdas Pharmacy (77 ITR 276) that all issues in an appeal should be decided and piecemeal adjudication will lead to multiplication of proceedings at different levels and forums, which is not desirable. 2.4.2. After the order of ld. Commissioner of Income tax(Appeals) is complete, after the adjudication of the additional grounds as remitted above, it will be open to both the…

PRUDENTIAL PROCESS MANAGEMENT SERVICES INDIA P.LTD,MUMBAI vs. DCIT RG 10(3), MUMBAI

In the result, the assessee’s appeal is allowed for statistical purpose and the Revenue’s appeal and cross objection by the assessee stands dismissed

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm आयकर अपील सं./I.T.A. No. 1274/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) & Co No. 102/Mum/2014 (Arising Out Of Ita No. 2131/Mum/2014) ("नधा"रण वष" / Assessment Year: 2009-10) Prudential Process Management The Dy. Commissioner Of Income Services India Private Limited, Tax, Range-10(3), बनाम/ Prudential Centre Avenue, Aayakar Bhavan, M. K. Road, Vs. Hiranandani Business Park, Mumbai-400 020 Powai, Mumbai-400 076 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccp 7204 Q (Assessee) (Revenue) : & आयकर अपील सं./I.T.A. No. 2131/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) The Dy. Commissioner Of Income Prudential Process Management Tax, Range-10(3), Services India Private Limited, बनाम/ Room No. 451, 4Th Floor, Prudential Centre Avenue, Vs. Aayakar Bhavan, M. K. Road, Hiranandani Business Park, Mumbai-400 020 Powai, Mumbai-400 076 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccp 7204 Q (Revenue) : (Assessee) : Shri Percy J. Pardiwala/ Assessee By Shri Madhur Agrawal Revenue By : Shri Jayant Kumar/ Shri V. Jenardhanan सुनवाई क" तार"ख / : 21.12.2017 & 23.03.2018 Date Of Hearing घोषणा क" तार"ख / : 13.04.2018 Date Of Pronouncement

…आयकर अपील"य अ"धकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SINGH, JM आयकर अपील सं./I.T.A. No. 1274/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) and CO No. 102/Mum/2014 (Arising out of ITA No. 2131/Mum/2014) ("नधा"रण वष" / Assessment Year: 2009-10) Prudential Process Management The Dy. Commissioner of Income Services India Private Limited, Tax, Range-10(3), बनाम/ Prudential Centre Avenue, Aayakar Bhavan, M. K. Road, Vs. Hiranandani Business Park, Mumbai-400 020 Powai, Mumbai-400 076 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACCP 72…