ITO v. Neetee Clothing (P)Ltd.

129 TTJ 342Income Tax Appellate Tribunal2010#13380 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Judgments citing ITO v. Neetee Clothing (P)Ltd.

ORISSA CRICKET ASSOCIATION,CUTTACK vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

ITA 177/CTK/2020[2001-02]Status: HeardITAT Cuttack20 Jun 2022AY 2001-02

Bench: Shri George Mathan & Shri Arun Khodpiaorissa Cricket Association, Barabati Statidum, Cuttack Pan No.Aaaao 0319 F …………….. Assessee Versus Acit (Exemptions), Bhubaneswar ………………Revenue

Section 153ASection 153C

…terial or seized material. It was the submission that this ground should not be permitted to be raised now. To support his arguments, ld. CIT-DR relied on the decision of Delhi Bench of the Tribunal in the case of Neetee Clothing (P.) Ltd., reported in [2010] 129 TTJ 342 (DELHI) and submitted that where the assessee had not challenged reopening of assessment before the CIT(A) and the CIT(A) had also not adjudicated upon issue of assumption of jurisdiction as issue was not before him, the assessee could neither file appeal before the Tribunal nor memorandum of cross- objection raising the issue relating to assumpt…

ACIT, NEW DELHI vs. M/S PURANMAL FOOD INDIA PVT. LTD.,, NEW DELHI

In the result the Cross Objection filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 502/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Jan 2021AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kambleasstt. Year 2011-12 Acit Vs. Puranmal Food India Pvt. Ltd. Cent. Circle 3 R/O F-28, New Delhi Smalakha Bandh Road, Near Hotel Uppal Orchid New Delhi - 110 037 Pan Aafcp3180Q (Appellant) (Respondent) Co. No. 107/Del/2019 Asstt. Year 2011-12 Puranmal Food India Pvt. Ltd. Vs. Acit R/O F-28, Cent. Circle 3 Smalakha Bandh Road, New Delhi Near Hotel Uppal Orchid New Delhi - 110 037 Pan Aafcp3180Q (Appellant) (Respondent

For Appellant: Shri Ved Jain AdvocateFor Respondent: Smt. Sushma Singh, CIT(DR)
Section 132Section 133(6)Section 153ASection 68

…) nor did Ld. CIT(A) adjudicated these grounds. Therefore, once the assessee has foregone its right to appeal it cannot be raised in cross objection before the Tribunal. Referring to the decision of the Tribunal in the case of Neetee Clothing Pvt. Ltd. (2010) 129 TTJ 342 Ld. DR referred to para 10 to 18 of the order of the Tribunal and submitted that after considering various decisions the Tribunal has held that the aggrieved party can file memorandum of cross objection only when an issue has been decided against the cross objector. She submitted that if the assessee has no grievance against the appellate order n…

ACIT, NEW DELHI vs. MKR CONSTRUCTION (P) LTD., NEW DELHI

In the result Revenue’s appeal is dismissed and assessee’s

ITA 5444/DEL/2013[2004-05]Status: DisposedITAT Delhi10 Jul 2017AY 2004-05

Bench: Shri G.D. Agrawal & Shri Amit Shuklain Ita No. 5444/Del/2013 Co. No. 128/Del/2014 Assessment Year: 2004-05 Acit Central Circle-2, Vs. Mkr Construction Room No. 355, 3Rd Floor, (P)Ltd., 2042, Katra Ara Centre, Jhandewalan Extn. Tobacco, Khari Baoli, New Delhi New Delhi (Applicant) (Respondent) (Pan: Aadcm6195J) Assessee By: Shri Suresh Gupta, Ca Revenue By: Shri H.K. Chaudhary, Cit Dr Date Of Hearing 22/06/2017 Date Of Pronouncement 10/07/2017

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 132(1)Section 132(4)Section 139(1)Section 143(2)Section 143(3)Section 153Section 153ASection 68

…While taking up the cross- objections, although the delay in filing was condoned, the ITAT declined to permit the Assessee to maintain the cross objections by following the decision of the Coordinate Bench of the ITAT in ITO v. Neetee Clothing (P)Ltd. [2010] 129 TTJ 342 (ITAT [Del]), on the ground Page 6 of 15 that since the Assessee had not urged the plea of being entitled to the benefit under Section 10 A of the Act before the CIT (A), it could not be permitted to urge such plea for the first time before the ITAT. 14. Having heard the learned counsel for the parties, the Court is of the view that ITAT was in…

FAST BOOKING (I) PVT. LTD vs. DY. COMMISSIONER OF INCOME TAX -11(1)

The appeals are allowed in the above terms, but in the circumstances,

ITA/339/2015HC Delhi02 Sept 2015
Section 10B

…taking up the cross- objections, although the delay in filing was condoned, the ITAT declined to permit the Assessee to maintain the cross objections by following the decision of the Coordinate Bench of the ITAT in ITO v. Neetee Clothing (P)Ltd. [2010] 129 TTJ 342 (ITAT [Del]), on the ground that since the Assessee had not urged the plea of being entitled to the benefit under Section 10 A of the Act before the CIT (A), it could not be permitted to urge such plea for the first time before the ITAT. 14. Having heard the learned counsel for the parties, the Court is of the view that ITAT was in error…

FAST BOOKING (I) PVT. LTD vs. DY. COMMISSIONER OF INCOME TAX -11(1)

The appeals are allowed in the above terms, but in the circumstances,

ITA/334/2015HC Delhi02 Sept 2015
Section 10B

…taking up the cross- objections, although the delay in filing was condoned, the ITAT declined to permit the Assessee to maintain the cross objections by following the decision of the Coordinate Bench of the ITAT in ITO v. Neetee Clothing (P)Ltd. [2010] 129 TTJ 342 (ITAT [Del]), on the ground that since the Assessee had not urged the plea of being entitled to the benefit under Section 10 A of the Act before the CIT (A), it could not be permitted to urge such plea for the first time before the ITAT. 14. Having heard the learned counsel for the parties, the Court is of the view that ITAT was in error…

FAST BOOKING (I) PVT. LTD vs. DY. COMMISSIONER OF INCOME TAX -11(1)

The appeals are allowed in the above terms, but in the circumstances,

ITA/342/2015HC Delhi02 Sept 2015
Section 10B

…taking up the cross- objections, although the delay in filing was condoned, the ITAT declined to permit the Assessee to maintain the cross objections by following the decision of the Coordinate Bench of the ITAT in ITO v. Neetee Clothing (P)Ltd. [2010] 129 TTJ 342 (ITAT [Del]), on the ground that since the Assessee had not urged the plea of being entitled to the benefit under Section 10 A of the Act before the CIT (A), it could not be permitted to urge such plea for the first time before the ITAT. 14. Having heard the learned counsel for the parties, the Court is of the view that ITAT was in error…

FAST BOOKING (I) PVT. LTD vs. DY. COMMISSIONER OF INCOME TAX -11(1)

The appeals are allowed in the above terms, but in the circumstances,

ITA/338/2015HC Delhi02 Sept 2015
Section 10B

…taking up the cross- objections, although the delay in filing was condoned, the ITAT declined to permit the Assessee to maintain the cross objections by following the decision of the Coordinate Bench of the ITAT in ITO v. Neetee Clothing (P)Ltd. [2010] 129 TTJ 342 (ITAT [Del]), on the ground that since the Assessee had not urged the plea of being entitled to the benefit under Section 10 A of the Act before the CIT (A), it could not be permitted to urge such plea for the first time before the ITAT. 14. Having heard the learned counsel for the parties, the Court is of the view that ITAT was in error…

ITO v. Neetee Clothing (P)Ltd. (129 TTJ 342) — Cited in 7 Judgments | BharatTax