ITO v. M. Pirai Choodi

Sitaram Narayandas Patel (Deceased) by His Legal Heir Ashok S Patel, Mumbai vs. ACIT Circle 22(3) at Present Jurisdiction With ACIT Circle 22(1), Mumbai

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Aby T. Varkey, Jm & Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 901/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No. 900/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) बिधम/ Sitaram Narayandas Patel Acit, Circle-22(3) (Deceased) By His Legal Heir At Present Jurisdiction With Vs. Ashok Patel Acit, Circle-22(1) Plot No. 91, Ambey Vila, Piramal Chamber Lalbaug, Next To Grant Hyatt, Parel, Mumbai-400012. Vakola Bridge, Shivaji Nagar, Santacruz (East), Mumbai-400055. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aakpp6860D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Nishit Gandhi/Madhuri Tambe Revenue By: Shri Suresh D. Gaikwad (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 13/07/2023 घोषणा की तारीख /Date Of Pronouncement: 24/08/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 08.02.2023 For Ay. 2014-15 & Order Dated 09.02.2023 For Ay. 2015-16. 2. The Main Grievance Of The Assessee For Ay 2014-15, Is Against The Action Of The Ld. Cit (A) Confirming The Action Of The Ao Disallowing An Amount Of Rs.1,00,00,000/- [Donations Of Rs.75 Lakhs Paid To M/S. Sahara Health & Education Society (Hereinafter “M/S. Sahara Health”) & Rs.25 Lakhs Paid To M/S. Tulsi Gramudyog Seva

…essee, to take a decision in accordance to law in respect of assessee’s claim of deduction of Rs.1 crores for AY. 2014-15 & Rs.75 Lakhs for AY. 2015-16. For that we rely on the decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 which was followed by Hon’ble Delhi High Court in the case of CIT Vs. PC Chemicals (Delhi High Court) dated 13.09.2012 wherein their Lordship has held that if there were procedural lapses on the part of the AO while making the assessment, the proper course would be not to invalidate the assessment or delete the additions but to remand the assessm…

Sitaram Narayandas Patel(Deceased) by His Legal Heir Ashok S. Patel, Mumbai vs. ACIT Circle 22(3) at Present Jurisdiction With ACIT Circle 22(1), Mumbai

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Aby T. Varkey, Jm & Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 901/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No. 900/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) बिधम/ Sitaram Narayandas Patel Acit, Circle-22(3) (Deceased) By His Legal Heir At Present Jurisdiction With Vs. Ashok Patel Acit, Circle-22(1) Plot No. 91, Ambey Vila, Piramal Chamber Lalbaug, Next To Grant Hyatt, Parel, Mumbai-400012. Vakola Bridge, Shivaji Nagar, Santacruz (East), Mumbai-400055. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aakpp6860D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Nishit Gandhi/Madhuri Tambe Revenue By: Shri Suresh D. Gaikwad (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 13/07/2023 घोषणा की तारीख /Date Of Pronouncement: 24/08/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 08.02.2023 For Ay. 2014-15 & Order Dated 09.02.2023 For Ay. 2015-16. 2. The Main Grievance Of The Assessee For Ay 2014-15, Is Against The Action Of The Ld. Cit (A) Confirming The Action Of The Ao Disallowing An Amount Of Rs.1,00,00,000/- [Donations Of Rs.75 Lakhs Paid To M/S. Sahara Health & Education Society (Hereinafter “M/S. Sahara Health”) & Rs.25 Lakhs Paid To M/S. Tulsi Gramudyog Seva

…essee, to take a decision in accordance to law in respect of assessee’s claim of deduction of Rs.1 crores for AY. 2014-15 & Rs.75 Lakhs for AY. 2015-16. For that we rely on the decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 which was followed by Hon’ble Delhi High Court in the case of CIT Vs. PC Chemicals (Delhi High Court) dated 13.09.2012 wherein their Lordship has held that if there were procedural lapses on the part of the AO while making the assessment, the proper course would be not to invalidate the assessment or delete the additions but to remand the assessm…

Rohit Infra Projects P. Ltd, Mumbai vs. DCIT Cen Cir 2, Thane

In the result, all the appeals of the assessee & revenue are allowed for statistical purposes

…order and restore the appeal back to the file of the Ld. CIT(A) with a direction to adjudicate the appeals after giving proper hearing to the assessee. For that we rely on the decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 which was followed by Hon’ble Delhi High Court in the case of CIT Vs. PC Chemicals (Delhi High Court) dated 13.09.2012 wherein their Lordship has held that if there were procedural lapses on the part of the AO while making the assessment, the proper course would be not to invalid the assessment or delete the additions, but to remand the assessmen…

Rohit Infra Projects P. Ltd, Mumbai vs. DCIT Cen Cir 2, Thane

In the result, all the appeals of the assessee & revenue are allowed for statistical purposes

…order and restore the appeal back to the file of the Ld. CIT(A) with a direction to adjudicate the appeals after giving proper hearing to the assessee. For that we rely on the decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 which was followed by Hon’ble Delhi High Court in the case of CIT Vs. PC Chemicals (Delhi High Court) dated 13.09.2012 wherein their Lordship has held that if there were procedural lapses on the part of the AO while making the assessment, the proper course would be not to invalid the assessment or delete the additions, but to remand the assessmen…

Rohit Infra Projects P. Ltd, Mumbai vs. DCIT Cen Cir 2, Thane

In the result, all the appeals of the assessee & revenue are allowed for statistical purposes

…order and restore the appeal back to the file of the Ld. CIT(A) with a direction to adjudicate the appeals after giving proper hearing to the assessee. For that we rely on the decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 which was followed by Hon’ble Delhi High Court in the case of CIT Vs. PC Chemicals (Delhi High Court) dated 13.09.2012 wherein their Lordship has held that if there were procedural lapses on the part of the AO while making the assessment, the proper course would be not to invalid the assessment or delete the additions, but to remand the assessmen…

Rohit Infra Projects P. Ltd, Mumbai vs. DCIT Cen Cir 2, Thane

In the result, all the appeals of the assessee & revenue are allowed for statistical purposes

…order and restore the appeal back to the file of the Ld. CIT(A) with a direction to adjudicate the appeals after giving proper hearing to the assessee. For that we rely on the decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 which was followed by Hon’ble Delhi High Court in the case of CIT Vs. PC Chemicals (Delhi High Court) dated 13.09.2012 wherein their Lordship has held that if there were procedural lapses on the part of the AO while making the assessment, the proper course would be not to invalid the assessment or delete the additions, but to remand the assessmen…

Rohit Infra Projects P. Ltd, Mumbai vs. DCIT Cen Cir 2, Thane

In the result, all the appeals of the assessee & revenue are allowed for statistical purposes

…order and restore the appeal back to the file of the Ld. CIT(A) with a direction to adjudicate the appeals after giving proper hearing to the assessee. For that we rely on the decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 which was followed by Hon’ble Delhi High Court in the case of CIT Vs. PC Chemicals (Delhi High Court) dated 13.09.2012 wherein their Lordship has held that if there were procedural lapses on the part of the AO while making the assessment, the proper course would be not to invalid the assessment or delete the additions, but to remand the assessmen…

Rohit Infra Projects P. Ltd, Mumbai vs. DCIT Cen Cir 2, Thane

In the result, all the appeals of the assessee & revenue are allowed for statistical purposes

…order and restore the appeal back to the file of the Ld. CIT(A) with a direction to adjudicate the appeals after giving proper hearing to the assessee. For that we rely on the decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 which was followed by Hon’ble Delhi High Court in the case of CIT Vs. PC Chemicals (Delhi High Court) dated 13.09.2012 wherein their Lordship has held that if there were procedural lapses on the part of the AO while making the assessment, the proper course would be not to invalid the assessment or delete the additions, but to remand the assessmen…

Meher Ghansham Lalwani, Mumbai vs. Commissioner of Income Tax (Appeals), Delhi

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

…aside and restore the appeal back to his file and direct him to give proper opportunity to the assessee before deciding the appeal in accordance to law. For that I rely on the decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 which was followed by Hon’ble Delhi High Court in the case of CIT Vs. PC Chemicals (Delhi High Court) dated 13.09.2012 wherein their Lordship has held that if there were procedural lapses on the part of the AO while making the assessment, the proper course would be not to invalid the assessment or delete the additions, but to remand the assessmen…

Mr. Anil Agrawal (HUF)`, Mumbai vs. ACIT Cent.. Cir 3(4), Mumbai

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

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.2018/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2015-16) Anil Agrawal (Huf) बिधम/ Acit, Central Circle-3(4) 2401-2402, Anmol Pride, Air India Building, Vs. Off. S. V. Road, Goregaon Nariman Point, Mumbai- (West), Mumbai-400062. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aacha9591E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Poojan Mehta Revenue By: Smt. Shailja Rai (Dr) सुनवाई की तारीख / Date Of Hearing: 03/11/2022 घोषणा की तारीख /Date Of Pronouncement: 30/11/2022 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. Principal Commissioner Of Income Tax-2, Mumbai Dated 18.01.2021 For Assessment Year 2015-16 Passed Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

…ice. In the aforesaid facts and circumstances, we are inclined restore the matter back to the file of Ld PCIT for giving proper opportunity to assessee. For that we rely on the decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 which was followed by Hon’ble 3 A.Y. 2015-16 Anil Agrawal (HUF) Delhi High Court in the case of CIT Vs. PC Chemicals (Delhi High Court) dated 13.09.2012 wherein their Lordship has held that if there were procedural lapses on the part of the AO while making the assessment, the proper course would be not to invalid the assessment or delete the add…

P vs. Herbals, Mumbai

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

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1355/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2017-18) Pvs Herbals बिधम/ Pcit-27 C/O Rc Reshamwala & Co, 401, 4Th Floor, Tower-6, Vs. 323 Varma Chambers, 11 Vashi Railway Station, Homji Street, Fort-400001. Commercial Complex, Vashi Navi Mumbai- 400703. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aajfp1361Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Kirit Sanghavi/Shri Manish Reshamwala Revenue By: Shri K. C. Salvamani (Dr) सुनवाई की तारीख / Date Of Hearing: 03/11/2022 घोषणा की तारीख /Date Of Pronouncement: 28/11/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Action Of The Ld. Principal Commissioner Of Income Tax-27, Mumbai Dated 21.03.2022 For Assessment Year 2017-18 Passed Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

…al justice, we are inclined to set aside the impugned order and restore the issue back to the file of the Ld. PCIT for fresh proceedings. For doing that we rely on the ratio of decision of the Hon’ble Supreme Court in the case of ITO Vs. M. Pirai Choda (2011) 334 ITR 262 wherein the Hon’ble Supreme Court held “that if there were procedural lapses on the part of the AO while making the assessment, the proper course for it would be not to invalidate the 3 A.Y. 2017-18 PVS Herbals assessment or delete the additions. But to remand the assessment to the AO so that the procedural lapses which had prejudicially affected…

Kamal Kishore Rathi, Mumbai vs. DCIT CC 4 (3), Mumbai

In the result, the appeal in ITA No

Bench: Shri Om Prakash Kant & Smt. Kavitha Rajagopalआ.अ.सं.7759 & 7760/मुं/2019 िन.व.2011-12)

…1 ITAs No.7759 & 7760/Mum/2019 आयकर अपीलीय अिधकरण मुंबई पीठ “एच”, मुंबई "ी ओम "काश कांत, लेखा सद" एंव "ीमती किवता राजगोपाल, "ाियक सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SMT. KAVITHA RAJAGOPAL, JUDICIAL MEMBER आ.अ.सं.7759 & 7760/मुं/2019 िन.व.2011-12) ITA Nos. 7759 & 7760/Mum/2019 (A.Y. 2011-12) Shri Kamal Kishore Rathi, 115B, Shalimar Miracle Opp. ICICI Bank, S V Road Goregaon (West) Mumbai-400062. PAN:AAGPR1508N ...... अपीलाथ" /Appellant बनाम Vs. DCIT, CC-4(3), 1921, Air India Bldg Nariman Point Mumbai-400 021 ..... "ितवादी/…

Kamal Kishore Rathi, Mumbai vs. DCIT CC 4 (3), Mumbai

In the result, the appeal in ITA No

Bench: Shri Om Prakash Kant & Smt. Kavitha Rajagopalआ.अ.सं.7759 & 7760/मुं/2019 िन.व.2011-12)

…1 ITAs No.7759 & 7760/Mum/2019 आयकर अपीलीय अिधकरण मुंबई पीठ “एच”, मुंबई "ी ओम "काश कांत, लेखा सद" एंव "ीमती किवता राजगोपाल, "ाियक सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SMT. KAVITHA RAJAGOPAL, JUDICIAL MEMBER आ.अ.सं.7759 & 7760/मुं/2019 िन.व.2011-12) ITA Nos. 7759 & 7760/Mum/2019 (A.Y. 2011-12) Shri Kamal Kishore Rathi, 115B, Shalimar Miracle Opp. ICICI Bank, S V Road Goregaon (West) Mumbai-400062. PAN:AAGPR1508N ...... अपीलाथ" /Appellant बनाम Vs. DCIT, CC-4(3), 1921, Air India Bldg Nariman Point Mumbai-400 021 ..... "ितवादी/…