Shivsagar Veg Restaurant v. ACIT

317 ITR 433High Court2009#457 most cited

What is Shivsagar Veg Restaurant v. ACIT authority for?

Orders that are inordinately delayed are liable to be recalled and heard afresh, and the Appellate Tribunal President should frame guidelines for timely disposal of appeals.

202

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2020 to 2026.

Also referred to as

Shivsagar Veg Restaurant v. ACIT · 317 ITR 433 · delayed orders · recall of orders · fresh hearing · Appellate Tribunal guidelines · violation of natural justice · section 253

Sections most often in play

Section 132Section 153ASection 253Section 90(2)Section 6Section 139(1)Section 18Section 1961

Issues it is cited on

stay petitiontrcsection 90(2)section 18violation of natural justicesection 90section 253search assessmentnon-residentdouble taxationsalarysection 139(1)

Judgments citing Shivsagar Veg Restaurant v. ACIT

DCIT-1(2)(1), Mumbai vs. Kumar Properties Pvt Ltd, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 605/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Jul 2020AY 2014-15

Bench: Shri Vikas Awasthy, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 605/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) Dcit 1(2)(1), M/S Kumar Properties Pvt. R. No. 535, Ltd. बिधम/ Aayakarbhavan, 21, Woundboy Road, M. K. Road, Hazarimalsomani Marg, Vs. Mumbai-400 020 Opp-Mumbai Gymkhana, Fort, Mubmai-400 001 स्थायीलेखासं./जीआइआरसं./Pan No. Aabck8464E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : &

For Appellant: ShriDrop Singh MeenaFor Respondent: ShriRajanVora/Shri
Section 143Section 143(2)Section 145(1)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Priti Potphode, Mumbai vs. Income Tax Officer Ward-3, Palghar

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

ITA 4129/MUM/2018[2014-15]Status: DisposedITAT Mumbai08 Jul 2020AY 2014-15

Bench: Shri C.N. Prasad, Jm & Shri M.Balaganesh, Am Smt. Priti Potphode Vs. Income Tax Officer-Ward-3 Umber Pada, Wadare Aayakar Bhavan Saphale Bidco Road Palghar – 401 102 Palghar – 401 404 Pan/Gir No.Ajhpm9841M (Appellant) .. (Respondent)

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI C.N. PRASAD, JM & SHRI M.BALAGANESH, AM Smt. Priti Potphode Vs. Income Tax Officer-Ward-3 Umber Pada, Wadare Aayakar Bhavan Saphale BIDCO Road Palghar – 401 102 Palghar – 401 404 PAN/GIR No.AJHPM9841M (Appellant) .. (Respondent) Assessee by Ms. Chaitee Londhe Revenue by Shri Kumar Padmapani Bora Date of Hearing 03/02/2020 Date of Pronouncement 08/07/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.429/Mum/2018 for A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-3, Mumbai in appeal No. C…

ACIT-4(2)(1), Mumbai vs. M/S.Vgc Diamond Private Limited, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 7004/MUM/2017[2014-15]Status: DisposedITAT Mumbai08 Jul 2020AY 2014-15

Bench: Shri Pawan Singh, Jm& Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 7004/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Mrs. SamathaFor Respondent: Shri Vimal Punamiya, AR
Section 133(6)Section 143(2)Section 143(3)Section 271(1)(c)Section 68

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Kishore Shivram Shenoy, Thane vs. Income Tax Officer, Ward 4(2), Thane

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 6920/MUM/2017[2013-14]Status: DisposedITAT Mumbai08 Jul 2020AY 2013-14

Bench: Shri Vikas Awasthy, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6920/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-14)

For Respondent: Shri Drop Singh Meena, DR
Section 143(2)Section 143(3)Section 271(1)(c)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Assistant Commissioner of Income Tax-25(3), Mumbai vs. Vidhi Enterprises, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 4848/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Jul 2020AY 2012-13

Bench: Shri Pawan Singh, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 4848/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13) M/S Vidhi Enterprises, Acit 25(3), R. No. 601, C-10, 6Th Floor, बिधम/ 504, Parshwakunj, Malviya Road Vile Parle Pratykashkarbhavan, Vs. (East), Mumbai-400 057 Bandrakurla Complex (East) Mumbai-400 051 स्थायीलेखासं./जीआइआरसं./Pan No. Aagfv4334C (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) : अपीलार्थीकीओरसे/ Appellant By : Mrs Samatha Mullamudi, Dr प्रत्यर्थीकीओरसे/Respondentby : Vijay Mehta, Ar सुनवाईकीतारीख/ : 17.02.2020 Date Of Hearing घोषणाकीतारीख / : 08.07.2020 Date Of Pronouncement आदेश / O R D E R Per S. Rifaur Rahman (Accountantmember): The Present Appeals Has Been Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-37, Mumbai Dated 05.04.2017 For Ay 2012-13. 2

For Appellant: Mrs SamathaFor Respondent: Vijay Mehta, AR
Section 133(6)Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

DCIT 5(2)(1), Mumbai vs. Jsw Power Trading Co. Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 518/MUM/2019[2013-14]Status: DisposedITAT Mumbai06 Jul 2020AY 2013-14

Bench: Shri Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.518/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit 5(2)(1) बिधम/ Jsw Power Trading Co. Ltd. R. No.525, Aayakar 5A, Jindal Mansion, Vs. Bhawan, M.K. Rd, Mumbai- Dr. G. Deshmukh Marg, Peddar Road, Mumbai- 400020. 400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcj5740L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Padma Ram Mirdha (Dr) Assessee By: Shri Gaurav Kabra (Ar) सुनवाई की तारीख / Date Of Hearing: 06/02/2020 घोषणा की तारीख /Date Of Pronouncement: 06/07/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 03.10.2018 Passed By The Commissioner Of Income Tax (Appeals) -10, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2013- 14. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Gaurav Kabra (AR)For Respondent: Shri Padma Ram Mirdha (DR)
Section 115JSection 143(2)Section 14ASection 2

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

DCIT 15 (1)(2), Mumbai vs. Dutyfree Distribution Services Pvt.Ltd., Mumbai

The appeal stands dismissed

ITA 352/MUM/2019[2014-15]Status: DisposedITAT Mumbai06 Jul 2020AY 2014-15

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Bhushan Sakpal- Ld. ARFor Respondent: Ms. Jyotilakshmi Nayak - Ld.DR
Section 10ASection 143(3)Section 27

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Income Tax Officer 22(1)(1), Mumbai vs. Shri Abdul Kayum Ahmed Mohd. Tamboli, Mumbai

Appeal stands dismissed

ITA 5851/MUM/2018[2009-10]Status: DisposedITAT Mumbai06 Jul 2020AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Sushil Lakhani-Ld.ARFor Respondent: Shri Michael Gerald-Ld. DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 40A(3)Section 44ASection 53A

…mportant to note that the expression “ordinarily” has been used in the said 13 Assessment Year :2009-10 rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

United Shippers Ltd., Mumbai vs. DCIT - 3(3), Mumbai

In the result the appeal filed by the assessee is allowed

ITA 5815/MUM/2018[2015-16]Status: DisposedITAT Mumbai06 Jul 2020AY 2015-16

Bench: Shri Pramod Kumar & Shri Amarjit Singh

Section 143(2)Section 14A

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon‟ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] ITA. No.5815/M/2018 A.Y.2015-16 wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the ben…

ACIT, Circle 2(1)(1), Mumbai vs. Dsp Hmk Holdings P. Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 484/MUM/2019[2014-15]Status: DisposedITAT Mumbai06 Jul 2020AY 2014-15
For Appellant: Shri Madhur AgarwalFor Respondent: Shri V. Sreekar (DR)
Section 115JSection 143(2)Section 14A

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Shrimati Sudha Aggarwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle- 2, Jalandhar

ITA 525/ASR/2019[2017-18]Status: DisposedITAT Amritsar30 Jun 2020AY 2017-18

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri S.K.Gupta (C.A.)For Respondent: Shri Charan Dass, (D.R.)
Section 132Section 143(2)Section 153ASection 153CSection 292CSection 69B

…of concluding the hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf. We h…

Shrimati Meera Aggarwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle- 2, Jalandhar

ITA 511/ASR/2019[2017-18]Status: DisposedITAT Amritsar30 Jun 2020AY 2017-18

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri S.K.Gupta (C.A.)For Respondent: Shri M. P. Singh (D.R.)
Section 132Section 143(2)Section 153ASection 292CSection 69B

…of concluding the hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf. We h…

Measage Pooja Floor Mills, Amritsar vs. Income Tax Officer (TDS), Amritsar

ITA 371/ASR/2019[2015-16]Status: DisposedITAT Amritsar30 Jun 2020AY 2015-16

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N. Arora, Advocate (A.R)For Respondent: Shri Charan Dass,(D.R.)
Section 133A(1)Section 194HSection 201(1)

…of concluding the hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf. We h…

Measage Pooja Floor Mills, Amritsar vs. Income Tax Officer Ward- TDS, Amritsar

ITA 370/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 Jun 2020AY 2014-15

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N. Arora, Advocate (A.R)For Respondent: Shri Charan Dass,(D.R.)
Section 133A(1)Section 194HSection 201(1)

…of concluding the hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf. We h…

Measage Pooja Floor Mills, Amritsar vs. Income Tax Officer Ward- TDS, Amritsar

ITA 369/ASR/2019[2013-14]Status: DisposedITAT Amritsar30 Jun 2020AY 2013-14

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N. Arora, Advocate (A.R)For Respondent: Shri Charan Dass,(D.R.)
Section 133A(1)Section 194HSection 201(1)

…of concluding the hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf. We h…

Sh.Shree Guru Nanak Dev Quin-Centenary Celebration Committee, Ludhiana vs. Income Tax Officer (Exemption), Jalandhar

In the result, appeal of the assessee is allowed

ITA 238/ASR/2019[2010-11]Status: DisposedITAT Amritsar30 Jun 2020AY 2010-11

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं./Ita No.238/Asr/2019 आयकर अपील सं आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2010-2011) िनधा"रण िनधा"रण वष" वष" Shree Guru Nanak Dev Vs. Ito(Exemptions) Ward, Quin-Centenary Celebrations Jalandhar Committee, Guru Nanak Bhawan, Ludhiana "थायी लेखा सं./Panno. : Aawfs 2431 F .. (अपीलाथ" /Appellant) (" यथ" / Respondent) : Shri S.K.Mukhi, Advocate िनधा"!रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr राज"व क" क" क" ओर क" ओर ओर सुनवाई क" तार'ख / Date Of Hearing : 06/02/2020 घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-4, Ludhiana, Dated 08.02.2019, On The Following Grounds Of Appeal :- 1. That The Orders Of Ld. Cit(A) Is Illegal, Erroneous & Perverse & Thus Needs To Be Quashed. 2. That The Issuance Of Notice U/S 147/148 Is Bad In Law As No New Material Was There With The Ao To Initiate Action U/S 147 & The Proceedings In Furtherance Of Illegal Notice Are Void Ab-Initio & Deserve To Be Set Aside. 3. That The Addition Made By Ao & Partially Confirmed By Cit (A) Is Devoid Of Proper Appreciation Of Facts On Record & Against Express Provisions Of Law & Deserve To Be Set Aside. 4. That The Appellant Craves Leave To Add, Amend Or Delete Any Of The Grounds Of Appeal On Or Before The Disposal Of The Present Appeal. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income On 15.06.2010 Declaring Total Income After Claiming Exemption

For Respondent: Shri M.P.Singh, CIT-DR
Section 12ASection 144Section 147Section 148

…concluding the hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant vs ACIT (2009) 319 ITR 433 (Bom), wherein, it was, inter alia, observed as under: “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf. W…

M/S. Master Jaswant Singh Educational Society, Ludhiana vs. Commissioner of Income Tax (Exemptions), Chandigarh

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

ITA 575/ASR/2018[2017-18]Status: DisposedITAT Amritsar30 Jun 2020AY 2017-18

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं./Ita No.575/Asr/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2017-2018) िनधा"रण िनधा"रण वष" वष" M/S Master Jaswant Singh Vs. Cit(E), Chandigarh Educational Society, Village Balala, Tehsil: Samrala, Dist : Ludhiana (Punjab) "थायी लेखा सं./Panno. : Aagam 0541 H .. (अपीलाथ" /Appellant) (" यथ" / Respondent) : Shri Sudhir Sehgal, Advocate िनधा"!रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr राज"व क" क" क" ओर क" ओर ओर सुनवाई क" तार'ख / Date Of Hearing : 06/02/2020 घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(E), Chandigarh, Dated 26.03.2018. 2. As Per The Office Note, There Is A Delay Of 175 Days In Filing The Appeal. In This Regard, Ld. Ar Of The Assessee Has Filed An Application Dated 23.11.2018 Along With Affidavit For Condonation Of Delay, Copies Of Which Are Placed On Record. Ld. Dr Has Also Not Objected To Condone The Delay In Filing The Appeal By The Assessee. Considering The Application Of The Assessee, Wherein The Assessee Has Stated Sufficient Reason For Condonation Of Delay, We Condone The Delay Of 175 Days In Filing The Present Appeal By The Assessee & Appeal Is Heard Finally.

For Respondent: Shri M.P.Singh, CIT-DR
Section 12A

…concluding the hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant vs ACIT (2009) 319 ITR 433 (Bom), wherein, it was, inter alia, observed as under: “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf. W…

Sumitra Devi Arya Sr.Sec.School, Dinanagar vs. Commissioner of Income Tax (Exemptions), Chandigarh

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

ITA 546/ASR/2018[2018-19]Status: DisposedITAT Amritsar30 Jun 2020AY 2018-19

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं आयकर अपील सं./Ita No.546/Asr/2018 आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2018-2019) वष" Sumitra Devi Arya Sr. Secondary Vs. Cit(E), Chandigarh School, G.T.Road, Dinanagar, Punjab "थायी लेखा सं./Panno. : Aahas 4715 J .. (अपीलाथ" /Appellant) (" यथ" / Respondent) : Shri Ashwani Kalia, Ca िनधा"!रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr राज"व क" क" क" ओर क" ओर ओर : 06/02/2020 सुनवाई क" तार'ख / Date Of Hearing घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: The Assessee Has Filed This Appeal Against The Order Of Cit(E), Chandigarh, Dated 31.08.2018. 2. Though The Assessee Has Raised As Many As Nine Grounds Of Appeal, However, The Sole & Substantive Issue Involved In The Present Appeal Of The Assessee Is With Regard To Rejection Of Application Of Assessee For Grant Of Registration U/S.12A Of The Act By The Cit(E). 3. Brief Facts Of The Case Are That The Assessee Filed An Application In Form No.10A Before The Cit(E) Seeking Registration U/S.12A Of The Act, 1961. However, The Cit(E) Rejected The Application Of The Assessee Observing That The Assessee Society Does Not Fulfill The Conditions Laid Down For Grant Of Registration U/S.12A Of The Act.

For Respondent: Shri M.P.Singh, CIT-DR
Section 12A

…concluding the hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant vs ACIT (2009) 319 ITR 433 (Bom), wherein, it was, inter alia, observed as under: “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf. W…

Shiv Shakti Mandir, Jalandhar vs. Commissioner of Income Tax (Exemptions), Chandigarh

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

ITA 533/ASR/2018[2018-19]Status: DisposedITAT Amritsar30 Jun 2020AY 2018-19

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं आयकर अपील सं./Ita No533/Asr/2018 आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :Na) वष" Shiv Shakti Mandir, Vs. Cit(E), Chandigarh 180, Lajpat Nagar, Jalandhar "थायी लेखा सं./Panno. : Caasas 8910 Q .. (अपीलाथ" /Appellant) (" यथ" / Respondent) िनधा"!रती क" क" ओर ओर सेसेसेसे /Assessee By : Shri J.S.Bhasin, Advocate क" क" ओर ओर राज"व क" क" ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr क" क" ओर ओर सुनवाई क" तार'ख / Date Of Hearing : 06/02/2020 घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(E), Chandigarh, Dated 28.09.2018. 2. The Sole Issue Involved In The Present Appeal Of The Assessee Is With Respect To Rejection Of Application For Grant Of Registration U/S.12Aa Of The Act. 3. Brief Facts Of The Case Are That The Assessee Filed An Application In Form No.10A Dated 29.02.2018 Seeking Registration U/S.12Aa Of The Act, However, The Cit(E) Rejected The Application For Grant Of Registration On The Ground That The Assessee-Society Intents To Accumulate Assets.

For Appellant: Shri J.S.Bhasin, AdvocateFor Respondent: Shri M.P.Singh, CIT-DR
Section 12A

…concluding the hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant vs ACIT (2009) 319 ITR 433 (Bom), wherein, it was, inter alia, observed as under: 4 “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf.…

Mesers S.B. Global, Amritsar vs. Income Tax Offier, Ward4(5), Amritsar

ITA 196/ASR/2018[2014-15]Status: DisposedITAT Amritsar30 Jun 2020AY 2014-15

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri Ashwani Kalia,C.AFor Respondent: Shri Charan Dass, D.R
Section 143(1)Section 143(2)Section 143(3)

…O concluding the hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf. We h…