Fateh Raj Singhvi & Ors. v. UOI

Imtiyaz Palkar, Raigad vs. Commissioner of Income Tax (Appeals)-3, Thane

Bench: Shri M. Balaganesh & Shri Ravish Soodita Nos.6918 & 6919/Mum/2017 (Assessment Year: 2015-16) Mr. Imtiyaz A Palkar Cit(Appeals)-3 686C Palkar House Thane Camp Old Post Lane Alibaug, Nashik Vs. Raigad - 402201

…ITA No.6918 & 6919/Mum/2017 A.Y. 2015-16 1 Mr. Imtiyaz A Palkar Vs. CIT(Appeals)-3 IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member ITA Nos.6918 & 6919/Mum/2017 (Assessment Year: 2015-16) Mr. Imtiyaz A Palkar CIT(Appeals)-3 686C Palkar House Thane Camp Old Post Lane Alibaug, Nashik Vs. Raigad - 402201 PAN – AATPP5701A (Appellant) (Respondent) Appellant by: By Written Submissions Respondent by: Shri Padmapani Bora, D.R Date of Hearing: 30.01.2020 Date of Pronouncement: 31.01.2020 O R D E R PER RAVISH SOOD, JM The p…

Origin Logistics Pvt. Ltd., Mumbai vs. ITO (TDS) - 2(1)(1), Mumbai

In the result, appeals are allowed

Bench: Shri Saktijit Deyand Shri S. Rifaur Rahman

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.6898/Mum./2018 (Assessment Year : 2013–14) ITA no.6899/Mum./2018 (Assessment Year : 2014–15) ITA no.6900/Mum./2018 (Assessment Year : 2015–16) Origin Logistics Pvt. Ltd. 610, 6th Floor, Smt. K.G. Mittal Ayurvedic Hospital Building ……………. Appellant Charni Road (W), Mumbai 400 004 PAN – AAACO9569K v/s Income Tax Officer (TDS) ……………. Respondent Ward–2(1)(1), Mumbai Assessee by : Ms. Priya Shinde Revenue by : Shri Kumar Padmapani Bora Date of Hearing – 19.12.2019 Date…

Sila Projects Management Services Pvt. Ltd., Mumbai vs. ACIT(Tdc)-CPC, Ghaziabad

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

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T. A Nos.1547, 1548, 1549, 1551 & 1552/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) Sila Projects Management बिधम/ Acit(Tds)-Cpc, Services Pvt. Ltd. (Formerly Ghaziabad & Ito (Tds)- Vs. Known As Cm & D Sila 1(1)(4) Development Service India K.G. Mittal Aayurvedic Pvt. Ltd.) Pracher Sanstha Bldg., 1, Gordhan Building, 2Nd Mumbai-400002. Floor, Dr. Parekh St. Behind Girguam Court, Prarthna Samaj, Mumbai. आयकर अपील सं/ I.T. A Nos.1550, 1553, 1554, 1555 & 1556/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) बिधम/ Sila Projects Management Acit(Tds)-Cpc, Services Pvt. Ltd. (Formerly Ghaziabad & Ito (Tds)- Vs. Known As Cm & D Sila 1(1)(4) Development Service India K.G. Mittal Aayurvedic Pvt. Ltd.) Pracher Sanstha Bldg., 1, Gordhan Building, 2Nd Mumbai-400002. Floor, Dr. Parekh St. Behind Girguam Court, Prarthna Samaj, Mumbai. आयकर अपील सं/ I.T. A No.5749/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2015-16) Cm & D Sila Development बिधम/ Acit (Tds)-Cpc Services India Pvt. Ltd. Ghaziabad & Ward 5(1)(3) Vs. 2Nd Floor, Gordhan Building, Mumbai. Parekh Street, Prathana Samaj, 400004. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafcc2550B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rajesh Mehta Revenue By: Ms. Surabhi Sharma (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 12/12/2019 घोषणा की तारीख /Date Of Pronouncement: 19/12/2019

…ve been levied for the assessment years prior to 01.06.2015. In support of this contentions the Ld. Representative of the assessee has placed reliance upon the decision of Hon’ble High Court Karnataka in the case of Fatehraj Singhavi Vs. Union of India (2016) 289 CTR 602 (Kar). However, on the other hand, the Ld. Representative of the Department has strongly relied upon the order passed by the CIT(A) in question. It is not in dispute that the A.Y.2014-15 & 2015-16 assessee has filed the statement of tax deducted at source in ‘Form No.26Q’ for the F.Y.2014-15 delayed. The AO has levied the late fees u/s 234E of Rs…

Sun Realty Landmarks LLP, Mumbai vs. ACIT (CPC)TDS, Mumbai

In the result, the appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Ravish Soodआयकर अपील सं./I.T.A. No. 5323/Mum/2018 (निर्धारण वर्ा / Assessment Years : 2015-16) बिधम/ Sun Realty Landmark Llp Acit(Cpc) Tds, 1St Floor, Paras, Mg Road, Mumbai. Vs. Kandivali West, Mumbai. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abvfs3388P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. अपीलाथी ओर से / Appellant By : None प्रत्यथी की ओर से/Respondent By : Shri Vinod Kumar, Dr सुनवाई की तारीख / Date Of Hearing 28/11/2019 घोषणा की तारीख /Date Of Pronouncement 10/12 /2019

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 5323/Mum/2018 (निर्धारण वर्ा / Assessment Years : 2015-16) बिधम/ Sun Realty Landmark LLP ACIT(CPC) TDS, 1st floor, Paras, MG Road, Mumbai. Vs. Kandivali west, Mumbai. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABVFS3388P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. अपीलाथी ओर से / Appellant by : None प्रत्यथी की ओर से/Respondent by : Shri Vinod Kumar, DR सुनवाई की तारीख / Date of Hearing 28/11/2019 घोषणा की तारीख /Date of Pronouncement 10/12 /2019 आ…

Sun Hospitlity and Service Apartments Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Centrailzed Processing Cell-TDS, Mumbai

In the result, the appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Ravish Soodआयकर अपील सं./I.T.A. No. 5322/Mum/2018 (निर्धारण वर्ा / Assessment Years : 2015-16) बिधम/ Sun Hospitality & Service Acit, Apartments Pvt Ltd., Centralized Processing Vs. 1St Floor, Paras, Mg Road, Cell, Mumbai. Kandivali West, Mumbai. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaocs5212R (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. अपीलाथी ओर से / Appellant By : None प्रत्यथी की ओर से/Respondent By : Shri Vinod Kumar, Dr सुनवाई की तारीख / Date Of Hearing 28/11/2019 घोषणा की तारीख /Date Of Pronouncement 10/12 /2019

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 5322/Mum/2018 (निर्धारण वर्ा / Assessment Years : 2015-16) बिधम/ Sun Hospitality and Service ACIT, Apartments Pvt Ltd., Centralized Processing Vs. 1st floor, Paras, MG Road, Cell, Mumbai. Kandivali west, Mumbai. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOCS5212R (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. अपीलाथी ओर से / Appellant by : None प्रत्यथी की ओर से/Respondent by : Shri Vinod Kumar, DR सुनवाई की तारीख / Date of Hearing 28/11/2019 घोषणा क…

Sharayu Dilip Bapat, Mumbai vs. ACIT CPC (TDS), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri S.Rifaur Rehman & Shri Ravish Sood

…ee under Sec.234E could have been levied for the assessment years prior to 01.06.2015. In support of his aforesaid contention the ld. A.R had relied on the judgment of the Hon‟ble High Court Karnataka in the case of Fatehraj Singhavi Vs. Union of India (2016) 289 CTR 602 (Kar). Accordingly, it was averred by P a g e | 3 ITA No.4849 to 4851/Mum/2018 A.Ys. 2014-15 to 2016-17 Sharayu Dilip Bapat Vs. ACIT,CPC(TDS) the ld. A.R, that no fee under Sec.234E could have been validly levied for two of the aforementioned years (out of three years), viz. A.Y. 2014-15 & A.Y. 2015-16, as the same were relatable to the period pr…

Tulsi Gold, Mumbai vs. TDS -CPC- Ghaziabad, Ghaziabad

In the result, the captioned appeals for the AY 2013-14 are allowed

Bench: Shri M. Balaganesh (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 M/S Sachhiyay Gold, The Tds-Cpc, Aaykar Bhawan, 73/75, 1St Floor, Sutariya Sector-3, Vaishali, Bhavan, Dhanji Street, Vs. Ghaziabad U.P. 201010 Zaveri Bazar, Mumbai - 400003 Pan : Aadpc1166C (Appellant) (Respondent) Assessment Year: 2013-14 M/S Nakoda Gold, The Tds-Cpc, Aaykar Bhawan, 202, 2 Mantri Smruti, Sector-3, Vaishali, Chitranjan Road, Vile Parle, Vs. Ghaziabad, U.P.- 201010 Mumbai - 400003 Pan : Aaapj8450H (Appellant) (Respondent) Assessment Year: 2013-14 M/S Tulsi Gold, The Tds-Cpc, Aaykar Bhawan, Office No. 1 & 2, 1St Flr., Sector-3, Vaishali, 96/98, Sonawala Bldg., Vs. Ghaziabad, U.P.- 201010 Dhanji Street, Zaveri Bazar, Mumbai - 400003 Pan : Aafft4867M (Appellant) (Respondent) Assessment Year: 2013-14 M/S Shree Mangal Palace, The Tds-Cpc, Aaykar Bhawan, Shop No. 11, 11/13, Ladiwala, Sector-3, Vaishali, Chambers, Sheikh Memon Vs. Ghaziabad, U.P.- 201010 Street, Zaveri Bazar, Mumbai - 400003 Assessment Year: 2013-14 Pan : Aabpj7590F

…sar in the case of M/s GNA Udyog Ltd. vs. ACIT, decision of the Agra Bench of the Tribunal in Yasoda Grah Nirman Shakti Sanstha Maryadit vs. ITO and the judgment of the Hon’ble High Court of Karnataka in the case of Fateh Raj Singhvi vs. Union of India (2016) 289 CTR 602 (Karnataka), whereas the Ld.CIT (A) has based his finding on the judgment of the Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. Union of India 83 Taxmann.com 137. The Ld. DR further pointed out that the Hon’ble Gujarat High Court has passed the said judgment after considering the judgment of the Hon’ble Karnataka High Court in the c…

Sachhyay Gold, Mumbai vs. TDS - CPC - Ghaziabad, Ghaziabad

In the result, the captioned appeals for the AY 2013-14 are allowed

Bench: Shri M. Balaganesh (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 M/S Sachhiyay Gold, The Tds-Cpc, Aaykar Bhawan, 73/75, 1St Floor, Sutariya Sector-3, Vaishali, Bhavan, Dhanji Street, Vs. Ghaziabad U.P. 201010 Zaveri Bazar, Mumbai - 400003 Pan : Aadpc1166C (Appellant) (Respondent) Assessment Year: 2013-14 M/S Nakoda Gold, The Tds-Cpc, Aaykar Bhawan, 202, 2 Mantri Smruti, Sector-3, Vaishali, Chitranjan Road, Vile Parle, Vs. Ghaziabad, U.P.- 201010 Mumbai - 400003 Pan : Aaapj8450H (Appellant) (Respondent) Assessment Year: 2013-14 M/S Tulsi Gold, The Tds-Cpc, Aaykar Bhawan, Office No. 1 & 2, 1St Flr., Sector-3, Vaishali, 96/98, Sonawala Bldg., Vs. Ghaziabad, U.P.- 201010 Dhanji Street, Zaveri Bazar, Mumbai - 400003 Pan : Aafft4867M (Appellant) (Respondent) Assessment Year: 2013-14 M/S Shree Mangal Palace, The Tds-Cpc, Aaykar Bhawan, Shop No. 11, 11/13, Ladiwala, Sector-3, Vaishali, Chambers, Sheikh Memon Vs. Ghaziabad, U.P.- 201010 Street, Zaveri Bazar, Mumbai - 400003 Assessment Year: 2013-14 Pan : Aabpj7590F

…sar in the case of M/s GNA Udyog Ltd. vs. ACIT, decision of the Agra Bench of the Tribunal in Yasoda Grah Nirman Shakti Sanstha Maryadit vs. ITO and the judgment of the Hon’ble High Court of Karnataka in the case of Fateh Raj Singhvi vs. Union of India (2016) 289 CTR 602 (Karnataka), whereas the Ld.CIT (A) has based his finding on the judgment of the Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. Union of India 83 Taxmann.com 137. The Ld. DR further pointed out that the Hon’ble Gujarat High Court has passed the said judgment after considering the judgment of the Hon’ble Karnataka High Court in the c…

Harsh Enterprises, Mumbai vs. TDS, CPC, Uttar Pradesh

The appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri N.K. Pradhanharsh Enterprises Tds, Cpc 401, Utpal Park Annexe, Aaykar Bhavan, Sector – 3, Opp Union Bank, Vaishali, Ghaziabad, Up Off Sitladevi Temple Road, Vs. Uttar Pradesh, 201 010 Mahim (W), Mumbai, Maharashtra – 400 016

…e was processed on 16.06.2013. On the basis of the intimation under Sec. 200A late filing fee of Rs.4,600/- was levied under Sec. 234E on the assessee. We find that the Hon’ble High Court of Karnataka in the case of Fatehraj Singhavi Vs. Union of India (2016) 289 CTR 602 (Kar) had concluded that the notice under Sec.200A computing the fee under Sec. 234E, to the extent the same was levied in respect of the period of tax deduction prior to 01.06.2015 was liable to be „set aside‟. The aforesaid judgment of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Son…