Kalpesh Synthetics (P.) Ltd. v. DCIT

M/S/ P.R. Packing Service, Mumbai vs. Assistant Comm. of Income Tax-25(3), Mumbai

In the result, the appeal of the assessee is allowed

Bench: Us, The Only Effective Issue To Be Decided In This Appeal Is As To Whether The Ld.Cit(A) Was Justified In Upholding The Action Of The Adit-Cpc Bangalore In Making Disallowance Of Employees Contribution To Provident

…1) of the Act is against the provisions of the Act as it would not fall within the ambit of prima facie adjustments. Our view is further fortified by the co-ordinate bench decision of this Tribunal in the case of Kalpesh Synthetics Pvt Ltd vs DCIT reported in 195 ITD 142 (Mum). The relevant portion of the decision is reproduced below:- “6. Coming to the mechanism of application of section 143(1), we find that the first proviso to section 143(1) mandates that "no such adjustments shall be made unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode" and, under the…

M/S. T Bhimjyani Realty Pvt Ltd., Mumbai vs. Dy Commissioner of Income Tax, Circle-14(3)(1), Mumbai

The appeal of the assessee is allowed for statistical purpose with similar directions

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1263 /मुं/ 2022 (िन.व. 2019-20)

…u/s.143(1) of the Act is a quasi judicial order, therefore, before rejecting the reply furnished by the assessee reasons should have been given. To support his submissions he placed reliance on the decision in the case of Kalpesh Synthetics P. Ltd. vs. DCIT, 195 ITD 142 (Mum-Trib). 3.1 The ld. Counsel for the assessee submits that aggrieved by the order dated 09/05/2020, the assessee filed appeal before the CIT(A). The CIT(A) erred in holding that the CPC is competent to make prima-facie adjustments based on Income Tax return and Tax Audit Report. In case the assessee has committed any error it is solely by way…

M/S. T Bhimjyani Warehouseing Cold Chain Pvt Ltd., Mumbai-51 vs. Dy Commissioner of Income Tax, Circle-14(3)(1), Mumbai

The appeal of the assessee is allowed for statistical purpose with similar directions

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1263 /मुं/ 2022 (िन.व. 2019-20)

…u/s.143(1) of the Act is a quasi judicial order, therefore, before rejecting the reply furnished by the assessee reasons should have been given. To support his submissions he placed reliance on the decision in the case of Kalpesh Synthetics P. Ltd. vs. DCIT, 195 ITD 142 (Mum-Trib). 3.1 The ld. Counsel for the assessee submits that aggrieved by the order dated 09/05/2020, the assessee filed appeal before the CIT(A). The CIT(A) erred in holding that the CPC is competent to make prima-facie adjustments based on Income Tax return and Tax Audit Report. In case the assessee has committed any error it is solely by way…

Waterfield Technologies Pvt. Ltd., Mumbai vs. NFAC, Delhi

In the result, all the appeals are allowed in the terms indicated above

…ITA Nos.: 1979, 1922, 1906, 1996, 2109, 2102, 2051 & 2083/Mum/2022 Assessment Years: 2011-12 & 2018-19 to 2020-21 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T. Varkey (Judicial Member)] ITA No.: 1979/Mum/2022 Assessment year: 2020-21 Gulermak –TPL Pune Metro Joint Venture ……………...………… Appellant 2nd to 4th Floor, One Boulevard, Lake Boulevard Road, Powai, Mumbai [PAN: AAEAG7486M] Vs. Assistant Commissioner of Income, CPC Bengaluru ………………….…… Respondent ITA No.: 1922/Mum/2022 Assessment year: 2019-20 Gulabchand & Co. ……………...………… Appe…

Forbes Facility Services Pvt. Ltd., Mumbai vs. Addl/Jt/Dy/ACIT, NFAC, Circle 6 (1)(2), Mumbai

In the result, all the appeals are allowed in the terms indicated above

…ITA Nos.: 1979, 1922, 1906, 1996, 2109, 2102, 2051 & 2083/Mum/2022 Assessment Years: 2011-12 & 2018-19 to 2020-21 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T. Varkey (Judicial Member)] ITA No.: 1979/Mum/2022 Assessment year: 2020-21 Gulermak –TPL Pune Metro Joint Venture ……………...………… Appellant 2nd to 4th Floor, One Boulevard, Lake Boulevard Road, Powai, Mumbai [PAN: AAEAG7486M] Vs. Assistant Commissioner of Income, CPC Bengaluru ………………….…… Respondent ITA No.: 1922/Mum/2022 Assessment year: 2019-20 Gulabchand & Co. ……………...………… Appe…

Delicacies & More, Mumbai vs. DCIT, CPC, Bangalore

In the result, all the appeals are allowed in the terms indicated above

…ITA Nos.: 1979, 1922, 1906, 1996, 2109, 2102, 2051 & 2083/Mum/2022 Assessment Years: 2011-12 & 2018-19 to 2020-21 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T. Varkey (Judicial Member)] ITA No.: 1979/Mum/2022 Assessment year: 2020-21 Gulermak –TPL Pune Metro Joint Venture ……………...………… Appellant 2nd to 4th Floor, One Boulevard, Lake Boulevard Road, Powai, Mumbai [PAN: AAEAG7486M] Vs. Assistant Commissioner of Income, CPC Bengaluru ………………….…… Respondent ITA No.: 1922/Mum/2022 Assessment year: 2019-20 Gulabchand & Co. ……………...………… Appe…

Dy Commissioner of Income Tax-13(3)(2), Mumbai vs. Team Hr Gsa Private Ltd., Mumbai

In the result, this appeal is dismissed in the terms indicated above

…ITA No. 1918/Mum/2022 Assessment years: 2019-20 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), And Aby T. Varkey (Judicial Member)] Assessment years: 2019-20 Deputy Commissioner of Income Tax, 13 (2)(2) Mumbai ..………………Appellant Vs. Team HR GSA Pvt. Ltd., .…….………Respondent 302 Eco House, Nr Udipi Hotesl, Goregaon (E), Mumbai 400 063 [PAN: AAECT6606L] Appearances by: T. Shankar for the appellant None for the respondent Date of concluding the hearing : September 28, 2022 Date of pronouncement the order : September 28, 2022 O R D E R Per Pramod…

DCIT 2(3) (1), Mumbai vs. M/S. Nisa Induatrial Services Pvt. Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Amit Shukla, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं./ I.T.A. No. 1475/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) M/S Nisa Industrial Dcit-2(3)(1) Services Pvt. Ltd. R. No. 552, Aayakar Bhavan, बिधम/ 509, Magnum Tower, M. K. Road, Mumbai-400 020 Lokhandwala Complex, Vs. Cross Road No. 2, Andheri West, Mumbai- 400 058 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacn1283H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Dr. Mahesh Akhade, Ld. Dr प्रत्यथीकीओरसे/Respondent By : None सुनवाईकीतारीख/ : 08.09.2022 Date Of Hearing घोषणाकीतारीख / : 08.09.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Impugned Order Dated 31.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI OM PRAKASH KANT, AM आयकरअपीलसं./ I.T.A. No. 1475/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) M/s Nisa Industrial DCIT-2(3)(1) Services Pvt. Ltd. R. No. 552, Aayakar Bhavan, बिधम/ 509, Magnum Tower, M. K. Road, Mumbai-400 020 Lokhandwala Complex, Vs. Cross Road no. 2, Andheri West, Mumbai- 400 058 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACN1283H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Dr. Mahesh Akhade, Ld. DR प्रत्यथीकीओरसे/Respondent by : None सुनवाईकीतारीख/ : 08.09.2022 Date of Hearin…

Duck Creek Technologies India LLP, Mumbai vs. ACIT- Circle 26 (1), Mumbai

In the result, the appeal is allowed

…ITA No.: 1898/Mum/2021 Assessment year: 2018-19 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amit Shukla (Judicial Member)] ITA No.: 1898/Mum/2021 Assessment year: 2018-19 Duck Creek Technologies India LLP ……………...………… Appellant Block A, 2nd floor, Godrej IP Park, Godrej Business District,Pirojshah Nagar, Vikhroli, Mumbai 400 079. [PAN: AAMFD3864F] Vs. Asstt. Commissioner of Income Tax, Circle – 26(1), Mumbai. ………………….…… Respondent Appearances by: Yogesh Malpani, Ms. Hirali Desai & Kinjal Patel for the appellant T. Shankar for the responde…

Muppidathy Sivan Thevar, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & Shri Muppidathy Sivan Vs. DCIT-CPC Bangalore Thevar Karnataka-560500 172-177, Tirupathi Bhavan RSC-1A, Gorai-1 Borivali (W) Mumbai- 400 092 PAN/GIR No.AABPT8736D (Appellant) .. (Respondent) Assessee by Shri Mandar Vaidya Revenue by Shri U.R.Singh Date of Hearing 24/08/2022 Date of Pronouncement 24/08/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA Nos.1638/Mum/2022 & 1639/Mum/2022 for A.Y.2018-19 & 2019-20 arise out of the order by the ld. Commissio…

Muppidathy Sivan Thevar, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & Shri Muppidathy Sivan Vs. DCIT-CPC Bangalore Thevar Karnataka-560500 172-177, Tirupathi Bhavan RSC-1A, Gorai-1 Borivali (W) Mumbai- 400 092 PAN/GIR No.AABPT8736D (Appellant) .. (Respondent) Assessee by Shri Mandar Vaidya Revenue by Shri U.R.Singh Date of Hearing 24/08/2022 Date of Pronouncement 24/08/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA Nos.1638/Mum/2022 & 1639/Mum/2022 for A.Y.2018-19 & 2019-20 arise out of the order by the ld. Commissio…

Hemson Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 2(1)(2), Mumbai

In the result, all the appeals are allowed in the terms indicated above

…ITA Nos.: 1728, 1810, 1842 1854, 1866, 1889, 1897 &1898/Mum/2022 Assessment Years: 2012-13, 2013-14, 2017-18 & 2018-19 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘H’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Vikas Awasthy (Judicial Member)] ITA No.: 1728/Mum/2022 Assessment year: 2018-19 Coronation Cigar Co. ……………...………… Appellant 63, M.G Road, Fort, Mumbai 400 001 [PAN: AAEFC3151A] Vs. Deputy Commissioner of Income Tax, Circle 17(1), Mumbai ………………….…… Respondent ITA No.: 1810/Mum/2022 Assessment year: 2018-19 RBK Education Solutions Pvt. Ltd. ……………...………… Appellant CTS No 101, Kan…

Hemson Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 2(1)(1), Mumbai

In the result, all the appeals are allowed in the terms indicated above

…ITA Nos.: 1728, 1810, 1842 1854, 1866, 1889, 1897 &1898/Mum/2022 Assessment Years: 2012-13, 2013-14, 2017-18 & 2018-19 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘H’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Vikas Awasthy (Judicial Member)] ITA No.: 1728/Mum/2022 Assessment year: 2018-19 Coronation Cigar Co. ……………...………… Appellant 63, M.G Road, Fort, Mumbai 400 001 [PAN: AAEFC3151A] Vs. Deputy Commissioner of Income Tax, Circle 17(1), Mumbai ………………….…… Respondent ITA No.: 1810/Mum/2022 Assessment year: 2018-19 RBK Education Solutions Pvt. Ltd. ……………...………… Appellant CTS No 101, Kan…

M/S. Logicon Alternate Fuels Pvt. Ltd, Mumbai vs. Dy.Commissioner of Income Tax, CPC, Bangalore

In the result, all the appeals are allowed in the terms indicated above

…ITA Nos.: 1728, 1810, 1842 1854, 1866, 1889, 1897 &1898/Mum/2022 Assessment Years: 2012-13, 2013-14, 2017-18 & 2018-19 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘H’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Vikas Awasthy (Judicial Member)] ITA No.: 1728/Mum/2022 Assessment year: 2018-19 Coronation Cigar Co. ……………...………… Appellant 63, M.G Road, Fort, Mumbai 400 001 [PAN: AAEFC3151A] Vs. Deputy Commissioner of Income Tax, Circle 17(1), Mumbai ………………….…… Respondent ITA No.: 1810/Mum/2022 Assessment year: 2018-19 RBK Education Solutions Pvt. Ltd. ……………...………… Appellant CTS No 101, Kan…

The Malad Sahakari Bank Ltd, Mumbai vs. NFAC, Delhi

In the result, the present appeal is allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER The Malad Sahakari Bank Limited, 6, Sujata Niketan, Rani Sati Marg, Malad (East), Mumbai - 400097 [PAN: AAAAT0320R] ……………… Appellant Vs National Faceless Appeal Centre, …………….… Respondent Delhi Appearances For the Appellant/Assessee : Shri Ms. Tejasvi Patil For the Respondent/Department : Shri B.K. Bagchi Date of conclusion of hearing : 12.05.2022 Date of pronouncement of order : 04.08.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. By way of the present appeal the Ap…

The Estate Investment Company Pvt. Ltd, Mumbai vs. ACIT 2(1) (2), Mumbai

In the result, the present appeal is allowed

Bench: The Due Date Of Filing Income Tax Return Prescribed Under Section 139(1) Of The Act.

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER The Estate Investment Company Pvt. Ltd., 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort, Mumbai - 400001 [PAN: AAACE2566J] ……………… Appellant Vs ACIT 2(1)(2), Mumbai, Aaykar Bhavan, M G Road, Mumbai - 400020 …………….… Respondent Appearances For the Appellant/Assessee : Shri Pankaj K. Jain For the Respondent/Department : Shri B.K. Bagchi Date of conclusion of hearing : 11.05.2022 Date of pronouncement of order : 28.07.2022 O R D E R Per Rahul Chaudhary, Judicial Mem…

Samosaran Yarns Pvt. Ltd, Mumbai vs. DCIT, CPC, Bangalore

In the result, the present appeal is allowed

Bench: The Due Date Of Filing Income Tax Return Prescribed Under Section 139(1) Of The Act.

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Samosaran Yarns Pvt. Ltd., 42/42, 2nd Floor, Liberty Building, Sir Vithaldas Thakersey Marg, New Marine Lines, Mumbai - 400020 [PAN:AAJCS6707Q] ……………… Appellant Vs Deputy Commissioner of Income Tax, Central Circle 1(3)(1), Aayakar Bhawan, …………….… Respondent Mumbai - 400020 Appearances For the Appellant/Assessee : Shri M.B. Sanghvi For the Respondent/Department : Shri Hoshang B. Irani Date of conclusion of hearing : 05.05.2022 Date of pronouncement of order : 28.07.2022 O R D E R…