CIT v. SSA’s Emerald Meadows

DCIT, CC-3, Thane vs. M/S. Sai Sugam Enterprises, Vasai

In the result, the appeal of the revenue is dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1474/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2011-12) Dcit, Central Circle-3 बिधम/ Sai Sugam Enterprises D- Room No. 11, A-Wing, 6Th Ii-01/02 Aakansha Vs. Floor, Ashar I. T. Park, Commercial Comp., Road No. 16-Z Wagle Nallasopara (West), Industrial Estate, Thane 401209. (W)-400604. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Abvfs4193G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Subodh Ratnaparkhi Revenue By: Dr. Kishore Dhule (Dr) सुनवाई की तारीख / Date Of Hearing: 13/07/2023 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 Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-11, Pune Dated 10.02.2023 For The Assessment Year 2011-12. 2. At The Outset, The Ld. Ar Of The Assessee Shri Subodh Ratnaparkhi Pointed Out That The Ao Had Levied An Amount Of Rs.71,78,070/- U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”) By Penalty Order Dated 14.02.2017 For Ay. 2011-12. According To Him, On Appeal, The Ld. Cit(A) Has Taken Note Of The Fact That In The Notice Issued By Ao Before Levy Of Penalty, The Ao Failed To Strike Out The Faults/Charges Which Are Not Applicable To Assessee. Meaning, Ao In The Penalty Notice Didn’T Specify The Fault/Charge Against Which Assessee Is Being Proceeded Against For Levy Of Penalty; & So, Assesse Was In The Dark As To What Was The Fault Charged Against

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1474/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2011-12) DCIT, Central Circle-3 बिधम/ Sai Sugam Enterprises D- Room No. 11, A-Wing, 6th II-01/02 Aakansha Vs. Floor, Ashar I. T. Park, Commercial Comp., Road No. 16-Z Wagle Nallasopara (West), Industrial Estate, Thane 401209. (W)-400604. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : ABVFS4193G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Subodh Ratnaparkhi Revenue by: Dr. Kishore Dhule (DR) सुनवाई की तारीख / D…

Zarina Zikar Virani, Mumbai vs. ITO-20(3)(1), Mumbai

In the result, appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 1394/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Zarina Zikar Virani बिधम/ ITO-20(3)(5) 81, A Wing, Naperol [Now assessed with ITO- Vs. Towers, Rafi Ahmed 20(3)(1)] Kidwai Marg, Wadala, Room No. 622, 6th Floor, Mumbai-400031. Piramal Chambers, Lalbaug, Mumbai- 400012. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AACPV4615L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Kumar Kale Revenue by: Shri Suresh D. Gaikwad (Sr. AR) सुनवाई की तारीख / Date of H…

Chevron Metal Products P Ltd., Mumbai vs. Asst. Commissioner of Income Tax, Central Circle-45, Mumbai

In the result, appeal of the assessee is allowed

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 999/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2011-12) M/S. Chevron Metal बिधम/ Acit, Central Circle 8(2) Products Pvt. Ltd. Aayakar Bhavan, Vs. 22-A Panton Bunder Road, Mumbai-400020. Near, Britannia Darukhana, Raey Road, Mumbai- 400010. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacc2190E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri Anil Gupta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 26/05/2023 घोषणा की तारीख /Date Of Pronouncement: 30/06/2023 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. Commissioner Of Income Tax (Appeals)-50, Mumbai Dated 21.03.2022 For The Assessment Year 2011-12. 2. This Is Second Round Of Litigation. Since The Aforesaid Appeal Was Heard Along With Ita. Nos. 1000 & 1001/Mum/2022 & Order Pronounced On 29.11.2022, However, By Way Of An M.A, It Was Brought To Our Notice That We Have Not Passed The Order In Ita. No. 999/Mum/2022 For Ay 2011-12, So, We Have Recalled Our Order (Supra) For The Limited Purpose For Adjudicating The Penalty Appeal In Ita. No. 999/Mum/2022. Therefore, We Proceed To Decide The Appeal. 3. The Assessee Has Challenged The Penalty Levied By Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Levying Penalty U/S 271(1)(C) Of The Act Without Issuing A Valid Notice

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No. 999/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2011-12) M/s. Chevron Metal बिधम/ ACIT, Central Circle 8(2) Products Pvt. Ltd. Aayakar Bhavan, Vs. 22-A Panton Bunder Road, Mumbai-400020. Near, Britannia Darukhana, Raey Road, Mumbai- 400010. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACC2190E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Shri Anil Gupta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 26/05/2023 घोषणा की तारीख /Date of Pronounc…