Perfect Scale Co. (P) Ltd. v. DCIT

60 SOT 255Income Tax Appellate Tribunal2013#16008 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Judgments citing Perfect Scale Co. (P) Ltd. v. DCIT

Nawany Corporation India Pvt Ltd, Mumbai vs. DCIT 13(1)(1), Mumbai

In the result, impugned order is set aside and appeal by the assessee is allowed for statistical purpose

ITA 539/MUM/2022[2014-15]Status: DisposedITAT Mumbai06 Apr 2023AY 2014-15

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.539/मुं/ 2022 ("न.व.2014-15) Nawany Corporation (I) Pvt. Ltd. 384/1, Bandana 15Th Road, Bandra (West)Mumbai 400 050 Pan: Aaacn-1471-D ...... अपीलाथ" /Appellant बनाम Vs. Dcit 13(1)(1), Mumbai. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Deepak P. Tikekar ""तवाद" "वारा/Respondent By : Shri Tejinder Pal Singh Anand सुनवाई क" "त"थ/ Date Of Hearing : 13/01/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 06/04/2023

For Appellant: Shri Deepak P. TikekarFor Respondent: Shri Tejinder Pal Singh Anand

…lay of 2984 days in filing of appeal before the Tribunal, wherein the delay was caused due to wrong advice of the Chartered Accountants. The ld.Counsel for the assessee further placed reliance on the decision in the case of Perfect Sclae Co. P. Ltd. vs. DCIT, 60 SOT 255 (Mum) , wherein the Tribunal condoned 513 days delay in filing of the appeal, delay resulting from wrong advice of the Counsel/Chartered Accountant. The ld.Counsel for the assessee further placed reliance on the following decisions to condone delay. (i) Concord of India Insurance Co. Ltd. vs. Nirmala Devi & Others, 118 ITR 507(SC); &. (ii) ITO v…

M/S Bharat Agro Industries, Raipur vs. Income Tax Officer, Ward 1(3), Raipur

In the result, appeal of the assessee is allowed

ITA 263/RPR/2017[2012-13]Status: DisposedITAT Raipur13 Aug 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 263/Rpr/2017) ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ M/S. Bharat Agro Income Tax Officer, Ward 1(3), Raipur Industries Vs. Near Bajrang Power, Rajiv Gandhi Ward, Urla Sarora Road, Urla Industrial Area, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb8665M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri R. B. Doshi, A.RFor Respondent: Shri P. K. Mishra, CIT.DR

Section 143(3)Section 263Section 40A(3)

…& Ors. 167 ITR 471 (SC), we find merit in admitting the appeal of the assessee on merits after condoning the delay. While doing so, we also note that in the similar circumstances, the co-ordinate bench of Tribunal in Perfect Scale Co. (P) Ltd. vs. DCIT (2013) 60 SOT 255 (Mumbai), has noted that such delay is a bonafide error which requires to be condoned. Delay occurred in filing appeal before the Tribunal is thus condoned. 7. We have carefully considered the rival submissions on merits. 7.1 The first allegation concerns infringement of Section 40A(3) of the Act and consequent applicability of Section 40(a)(ia)…

Vijay Kundu, New Delhi vs. Pr. CIT, Delhi

In the result, the appeal of the assessee is allowed

ITA 808/DEL/2017[2011-12]Status: DisposedITAT Delhi12 Jul 2018AY 2011-12

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 808/Del/2017 : Asstt. Year : 2011-12 Vijay Kundu, Vs Pr. Cit, C/O Raj Kumar & Associates, Delhi-21, Cas, L-7A (Lgf), South Ext., New Delhi Part-2, New Delhi-110049 (Appellant) (Respondent) Pan No. Ajnpk7914P Assessee By : Sh. Raj Kumar Gupta, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 23.04.2018 Date Of Pronouncement : 12.07.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 29.03.2016 Of The Ld. Cit(A)-21, New Delhi.

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. S. S. Rana, CIT DR

Section 263

…the delay took place for a bonafide reason, the same may be condoned. The reliance was placed on the following case laws: " Vijay Vishin Meghani Vs DCIT 398 ITR 250 (Bom.) " Oracle India (P) Ltd. 118 TTJ 812 (Del.) " Perfect Scale Co. (P) Ltd. Vs DCIT (2013) 60 SOT 255 (Mum.) Request has been made to condone the delay. 4. In his rival submissions, the ld. CIT DR opposed the application for condonation of delay filed by the assessee. 5. After considering the submissions of both the parties and the material on record. In the present case, the explanation of the assessee for the delay was that the same occurred d…

M/S. Spacevision Impex (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is allowed in the manner as indicated above

ITA 773/DEL/2014[2006-07]Status: DisposedITAT Delhi24 Feb 2016AY 2006-07

Bench: Sh. G.D. Agrawal V.P. & Sh. C.M. Garg, J.M Asstt. Year: 2006-07 Spacevision Impex (P) Ltd. Vs Dcit C/O Raj Kumar & Associates, Ca Circle-9(1) 4435/7, Ansari Road, Darya Ganj New Delhi New Delhi Appellant Respondent

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Smt. Anima Barnwal, Sr. DR

Section 10(15)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI Before Sh. G.D. Agrawal V.P. and Sh. C.M. Garg, J.M Asstt. Year: 2006-07 Spacevision Impex (P) Ltd. VS DCIT C/o Raj Kumar & Associates, CA Circle-9(1) 4435/7, Ansari Road, Darya Ganj New Delhi New Delhi APPELLANT RESPONDENT PAN No. AAICS0922Q Appellant by: Sh. Raj Kumar Gupta, CA Respondent by: Smt. Anima Barnwal, Sr. DR Date of final hearing : 03.02.2016 Date of pronouncement : 24.02.2016 ORDER Per C.M. Garg, JM 1. This appeal by the assessee has been filed against the order of the Commissioner of the Income Tax (Appeals) –XI, New Delhi order dat…

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

ITA 3703/DEL/2011[2007-08]Status: DisposedITAT Delhi31 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajkumar Gupta, Adv

Section 275(1)(c)

…in filing the cross objection may kindly be condoned and the cross objection of the assessee may kindly be accepted for adjudication. The ld. AR placed reliance on various decisions including the decision of ITAT Mumbai in the case of Perfect Scale Pvt. Ltd 60 SOT 255 [Mumbai Tribunal]. 4. The ld. DR strongly opposed the application for condonation of delay in both the appeals and submitted that the delay cannot be condoned on account of change of advice. Therefore, the delay should not be condoned. 5. On a careful consideration of the above submissions of the rival parties, we note that in the case of Perfe…

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

ITA 2765/DEL/2011[2007-08]Status: DisposedITAT Delhi31 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajkumar Gupta, Adv

Section 275(1)(c)