Shri Piyush C. Mehta v. ACIT

SODEXO FOOD SOLUTIONS INDIA P LTD,MUMBAI vs. DCIT RG 8(3), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

…Sodexo Food Solutions India Private Limited Assessment Years-2002-03, 2003-04 & 2009-10 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner of Income Private Limited Tax Range-8(3) (Formerly known as Radhakrishna Hospitality 2nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 0…

SODEXO FOOD SOLUTIONS INDIA P.LTD ( FORMELRY KNWONA S RADHAKRISHNA HOSPIALALITY SERVICES P.LTD),MUMBAI vs. ASST CIT 8(3), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

…Sodexo Food Solutions India Private Limited Assessment Years-2002-03, 2003-04 & 2009-10 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner of Income Private Limited Tax Range-8(3) (Formerly known as Radhakrishna Hospitality 2nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 0…

ACIT 8(3), MUMBAI vs. SODEXO FOOD SOLUTIONS INDIA P.LTD ( FORMERLY KNOWN AS RADHAKRISHNA HOSPITALITY SERVICES P.LTD)), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

…Sodexo Food Solutions India Private Limited Assessment Years-2002-03, 2003-04 & 2009-10 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner of Income Private Limited Tax Range-8(3) (Formerly known as Radhakrishna Hospitality 2nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 0…

ITO 5(1)(4), MUMBAI vs. HARDCASTLE RESTAURANTS P.LTD, MUMBAI

Appeal stands dismissed

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 966/Mum/2016 (िनधा"रण वष" / Assessment Year: 2012-13) Income Tax Officer 5(1)(4) Hardcastle Restaurants Private Limited R.No.569, Aaykar Bhavan बनाम/ 1001-1002,10Th Floor, Tower-3 M.K.Road Mumbai-400 020 Indiabulls Finance Centre Senapati Vs. Bapat Marg Elphinstone Road Mumbai-400 013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaafh-1333-H (अपीलाथ" /Appellant) (""थ" / Respondent) : Assessee By : Shree Kumar Kabra,Ld. Ar Revenue By : M.C.Omi Ningshen, Ld. Dr

…sion of the honorable Gujrat High Court in the case of General Motors India (P) Ltd (Supra) made this point very clear. The Honorable Bombay High Court in the case of Godavari devi Saraf 113 ITR 589 and the Honorable ITAT Mumbai in the case of Piyush C Mehata 52 SOT 27 have made it clear that the decision of a higher judicial body needs to be followed even if it’s non- jurisdictional one. It is also to be noted that the ITAT Mumbai in the case of Bisleri Sales Ltd 58 SOT 73 has allowed such relief by following the decision of the Gujrat High Court in the case of General Motors India (P) Ltd. Further in appellant’…

ITO 22(3)(1), NAVI MUMBAI vs. CRESCENT CONSTRUCTION, NAVI MUMBAI

The appeal of the assessee is allowed and of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

…the state exchequer on or before the last date of filing of return u/s 139(1) of the Act for the relevant Assessment Year and the such deduction has to be allowed. In the earlier Assessment Year, we have already discussed in the case of Shri Piyush C. Mehta (52 SOT 27) in which the Bench duly considered the decision from Hon'ble Bombay High Court in the case of CIT vs Godawari Devi Shroff 113 ITR 589 (Bom.) and various other decisions including from Hon'ble Delhi High Court in the case of Rajendra Kumar (supra) and CIT vs Naresh Kumar (supra). No contrary facts were brought to our notice by the Revenue establish…

CRESCENT CONSTRUCTION CO.,NAVI MUMBAI vs. ASST CIT 22(3), NAVI MUMBAI

The appeal of the assessee is allowed and of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

…the state exchequer on or before the last date of filing of return u/s 139(1) of the Act for the relevant Assessment Year and the such deduction has to be allowed. In the earlier Assessment Year, we have already discussed in the case of Shri Piyush C. Mehta (52 SOT 27) in which the Bench duly considered the decision from Hon'ble Bombay High Court in the case of CIT vs Godawari Devi Shroff 113 ITR 589 (Bom.) and various other decisions including from Hon'ble Delhi High Court in the case of Rajendra Kumar (supra) and CIT vs Naresh Kumar (supra). No contrary facts were brought to our notice by the Revenue establish…

IDCIT 23(3), MUMBAI vs. SHARAD V SHAH, MUMBAI

In the result, appeal filed by Revenue is dismissed

…reated as a person in default. As far as the present case is concerned, it is not disputed by the Revenue that the payee has filed returns and offered the sum received to tax. 5. We may also refer that the coordinate bench of Mumbai Tribunal in Piyush C Mehta 52 SOT 27, by following the decision of Calcutta High Court in CIT Vs Virgin Creation in ITA No. 302 of 2011 dated 23.11.2011 held that when the deducted tax was paid before the due date of return no disallowance is warranted. The Hon’ble Apex Court in R.B. Jodhamal Kuthiala 82 ITR 570 held that the provision which has the remedy to make the provision workab…

ACIT CIR 12(3), MUMBAI vs. KABRA & ASSOCIATES, MUMBAI

In the result, appeal filed by the Revenue in ITA No

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6965/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) Acit Circle – 12(3), M/S Kabra & Associates, बनाम/ R. No. 137, Ist Floor, 2 Nd Floor, Jash Chambers, V. Aayakar Bhavan, Sir P.M. Road, Fort, Mumbai – 400 020. Mumbai 400 023. "थायी लेखा सं./Pan : Aaffk2000F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

…. Virgin Creations (GA 3200/2011) dated 23.11.2011 whereby the amendment made to section 40(a)(ia) of the Act by Finance Act 2010 were held to be retrospective. The assessee also submitted that the Mumbai Tribunal in the case of Piyush C. Mehta v. ACIT (2012) 52 SOT 27 (Mumbai) considered the decision of the Special Bench in ITA 6965/Mum/2014 9 the case of Bharati Shipyard(supra) holding that the amendment by Finance Act , 2010 to Section 40(a)(ia) of the Act to be prospective and also decision of Hon’ble Calcutta High Court in the case of Virgin Creations(supra) holding the same to be retrospective , and the M…

SELPRINT,MUMBAI vs. DCIT 22(2), NAVI MUMBAI

The appeal of the assessee is hereby partly allowed

Bench: Shri R.C. Sharma & Shri Sanjay Gargassessment Year: 2008-09 M/S. Selprint, Cit(A)-33, Mumbai, Tower No.6, 3Rd Floor, 23B, Jaya Apartment, Kirol Road, Vs. Vashi Rly. Station Bldg. Ghatkopar (West), Complex, Mumbai – 400 086 Vashi, Pan: Aagfs 7952K Navi Mumbai (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri Neil Philp, D.R. Date Of Hearing : 22.06.2015 Date Of Pronouncement : 21.10.2015

…ble Kolkata High Court, in the case of “Virgin Creations” in ITA No.302 of 2011 decided on 23.11.2011, has held that the said amendment is retrospective in nature. Following the said decision, the Mumbai Bench of the Tribunal, in the case of “Piyush C. Mehta” 52 SOT 27, has allowed the claim of the assessee if the deposit has been made before the due date of filing of return of income. We decide this issue accordingly and restore the matter to the file of the Assessing Officer 6 M/s. Selprint (hereinafter referred to as the AO) to verify whether the TDS was deducted and deposited within the due date of filing of…