Smt. Prabhavati S. Shah v. CIT

Anand R. Agrawal, Thane vs. ACIT Cir 2, Thane

The appeals are allowed for statistical purposes

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2012-13 Shri Anand Ramprasad Agarwal Acit—2 Ground Floor, Vrindavan, Vs. Room No. 27, 6Th Salasar Brijbhoomi, Temba Floor, B-Wing, Ashar Hospital Road, Bhayander West, It Park, Near Thane-401101 Ambika Nagar, Waghle Industrial Estate Road No. 16-Z Thane(W)-400604 Pan No. Ahopa8973F Appellant Respondent Assessment Year: 2012-13 Smt. Radhika Anand Agarwal Acit—2 3, “Giriraj Building”, Vs. Room No. 27, 6Th Salasarbrijboomi, Near Maxus Floor, B-Wing, Ashar Mall,Bhayander West, It Park, Near Thane-401101 Ambika Nagar, Waghle Industrial Estate Road No. 16-Z Thane(W)-400604 Pan No. Aejpa8140C Appellant Respondent Assessment Year: 2012-13 Smt. Sudha Ramprasad Agarwal Acit—2 Ground Floor, Vrindavan, Vs. Room No. 27, 6Th Salasar Brijbhoomi, Temba Floor, B-Wing, Ashar Hospital Road, Bhayander West, It Park, Near Thane-401101 Ambika Nagar, Waghle Industrial Estate Road No. 16-Z Thane(W)-400604 Pan No. Aaopa2404N Appellant Respondent

…e allowablity of deduction u/s 54 to the assessee and as they go into root of the matter. The same could not be produced before the Ld. CIT(A) and the AO. He places reliance on Sushila Shanitlal Jhaveri vs. UoI (2006) 286 ITR 428; Smt. Prabhavati Shah vs. CIT 231 ITR 1 (Bom) and Abhay Kumar 63 ITD 144 (Pat.) (TM) . 6. On the other hand, the Ld. DR opposes the admission of additional evidence. It is stated by him that the assessee could have produced the evidence that is the vital and important before the AO and the Ld. CIT(A). Having failed to do so, the assessee should not be allowed to file additional evidence…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

…call for additional material/evidences which he deems fit to enable him to dispose of the grounds of appeal. 11. The ld.AR heavily relied upon the decision of the Hon’ble Jurisdictional High Court rendered in the case of Smt. Prabhavati S. Shah vs CIT(1998) 231 ITR 1 (Bom),Orissa High Court in B.L.Choudhury Vs CIT (1976)105 ITR 371 and ITO Vs Industrial Roadways 112 ITD 293(Mum) and requested the Bench to dismiss the additional ground raised by the revenue as the information and documents were not filed by the assessee on its own to which the ld.CIT(A) is not obliged u/r 46A(2) to give opportunity to the assess…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

…call for additional material/evidences which he deems fit to enable him to dispose of the grounds of appeal. 11. The ld.AR heavily relied upon the decision of the Hon’ble Jurisdictional High Court rendered in the case of Smt. Prabhavati S. Shah vs CIT(1998) 231 ITR 1 (Bom),Orissa High Court in B.L.Choudhury Vs CIT (1976)105 ITR 371 and ITO Vs Industrial Roadways 112 ITD 293(Mum) and requested the Bench to dismiss the additional ground raised by the revenue as the information and documents were not filed by the assessee on its own to which the ld.CIT(A) is not obliged u/r 46A(2) to give opportunity to the assess…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

…call for additional material/evidences which he deems fit to enable him to dispose of the grounds of appeal. 11. The ld.AR heavily relied upon the decision of the Hon’ble Jurisdictional High Court rendered in the case of Smt. Prabhavati S. Shah vs CIT(1998) 231 ITR 1 (Bom),Orissa High Court in B.L.Choudhury Vs CIT (1976)105 ITR 371 and ITO Vs Industrial Roadways 112 ITD 293(Mum) and requested the Bench to dismiss the additional ground raised by the revenue as the information and documents were not filed by the assessee on its own to which the ld.CIT(A) is not obliged u/r 46A(2) to give opportunity to the assess…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

…call for additional material/evidences which he deems fit to enable him to dispose of the grounds of appeal. 11. The ld.AR heavily relied upon the decision of the Hon’ble Jurisdictional High Court rendered in the case of Smt. Prabhavati S. Shah vs CIT(1998) 231 ITR 1 (Bom),Orissa High Court in B.L.Choudhury Vs CIT (1976)105 ITR 371 and ITO Vs Industrial Roadways 112 ITD 293(Mum) and requested the Bench to dismiss the additional ground raised by the revenue as the information and documents were not filed by the assessee on its own to which the ld.CIT(A) is not obliged u/r 46A(2) to give opportunity to the assess…

DCIT 4(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

…call for additional material/evidences which he deems fit to enable him to dispose of the grounds of appeal. 11. The ld.AR heavily relied upon the decision of the Hon’ble Jurisdictional High Court rendered in the case of Smt. Prabhavati S. Shah vs CIT(1998) 231 ITR 1 (Bom),Orissa High Court in B.L.Choudhury Vs CIT (1976)105 ITR 371 and ITO Vs Industrial Roadways 112 ITD 293(Mum) and requested the Bench to dismiss the additional ground raised by the revenue as the information and documents were not filed by the assessee on its own to which the ld.CIT(A) is not obliged u/r 46A(2) to give opportunity to the assess…

Gopaldas Visram & Co. Ltd, Mumbai vs. ACIT 4(2)(2), Mumbai

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

…call for additional material/evidences which he deems fit to enable him to dispose of the grounds of appeal. 11. The ld.AR heavily relied upon the decision of the Hon’ble Jurisdictional High Court rendered in the case of Smt. Prabhavati S. Shah vs CIT(1998) 231 ITR 1 (Bom),Orissa High Court in B.L.Choudhury Vs CIT (1976)105 ITR 371 and ITO Vs Industrial Roadways 112 ITD 293(Mum) and requested the Bench to dismiss the additional ground raised by the revenue as the information and documents were not filed by the assessee on its own to which the ld.CIT(A) is not obliged u/r 46A(2) to give opportunity to the assess…

Gopaldas Visram & Co. Ltd, Mumbai vs. DCIT 4(2)(2), Mumbai

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

…call for additional material/evidences which he deems fit to enable him to dispose of the grounds of appeal. 11. The ld.AR heavily relied upon the decision of the Hon’ble Jurisdictional High Court rendered in the case of Smt. Prabhavati S. Shah vs CIT(1998) 231 ITR 1 (Bom),Orissa High Court in B.L.Choudhury Vs CIT (1976)105 ITR 371 and ITO Vs Industrial Roadways 112 ITD 293(Mum) and requested the Bench to dismiss the additional ground raised by the revenue as the information and documents were not filed by the assessee on its own to which the ld.CIT(A) is not obliged u/r 46A(2) to give opportunity to the assess…

Gopaldas Visram & Co. Ltd, Mumbai vs. Addl CIT 4(2), Mumbai

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

…call for additional material/evidences which he deems fit to enable him to dispose of the grounds of appeal. 11. The ld.AR heavily relied upon the decision of the Hon’ble Jurisdictional High Court rendered in the case of Smt. Prabhavati S. Shah vs CIT(1998) 231 ITR 1 (Bom),Orissa High Court in B.L.Choudhury Vs CIT (1976)105 ITR 371 and ITO Vs Industrial Roadways 112 ITD 293(Mum) and requested the Bench to dismiss the additional ground raised by the revenue as the information and documents were not filed by the assessee on its own to which the ld.CIT(A) is not obliged u/r 46A(2) to give opportunity to the assess…

Gopaldas Visram & Co. Ltd, Mumbai vs. DCIT 4(2), Mumbai

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

…call for additional material/evidences which he deems fit to enable him to dispose of the grounds of appeal. 11. The ld.AR heavily relied upon the decision of the Hon’ble Jurisdictional High Court rendered in the case of Smt. Prabhavati S. Shah vs CIT(1998) 231 ITR 1 (Bom),Orissa High Court in B.L.Choudhury Vs CIT (1976)105 ITR 371 and ITO Vs Industrial Roadways 112 ITD 293(Mum) and requested the Bench to dismiss the additional ground raised by the revenue as the information and documents were not filed by the assessee on its own to which the ld.CIT(A) is not obliged u/r 46A(2) to give opportunity to the assess…

Gopaldas Visram & Co. Ltd, Mumbai vs. DCIT 4(2), Mumbai

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

…call for additional material/evidences which he deems fit to enable him to dispose of the grounds of appeal. 11. The ld.AR heavily relied upon the decision of the Hon’ble Jurisdictional High Court rendered in the case of Smt. Prabhavati S. Shah vs CIT(1998) 231 ITR 1 (Bom),Orissa High Court in B.L.Choudhury Vs CIT (1976)105 ITR 371 and ITO Vs Industrial Roadways 112 ITD 293(Mum) and requested the Bench to dismiss the additional ground raised by the revenue as the information and documents were not filed by the assessee on its own to which the ld.CIT(A) is not obliged u/r 46A(2) to give opportunity to the assess…

Vishal Kalyani Gala, Thane vs. ITO WD 3(4), Thane

Bench: S/Sh. Rajendra & Ravish Soodआयकर अपील अपील संसंसंसं./I.T.A./1528/Mum/2015, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Income Tax Officer, Ward 3(4) Vishal Kalyanji Gala Room No.9, B-Wing, 6Th Floor, Aher It A-605, Laxmi Complex Park Pokhran Road No.1, Vartak Nagar, Vs. Wagle Estate, Road No.16Z, Thane-West- Thane-400 606. 400 604. Pan:Aatpg 9334 N (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Tuferi Ahmed Khan-Dr Assessee By: Shri Paras Savla/Ms. Keerthiga Sharma-Ar सुनवाई क" तारीख / Date Of Hearing: 31/08/2017 घोषणा क" तारीख / Date Of Pronouncement: 13/09/2017 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order, Dated 27/01/2015, Of The Cit (A) – 2,Thane The Assessee Has Filed The Present Appeal.Assessee, An Individual, Filed His Return Of Income On 27/09/2011,Declaring Total Income Of Rs. 11.80 Lakhs. The Assessing Officer (Ao) Completed The Assessment, U/S.143 (3) Of The Act,On 20/02/2014,Determining His Income At Rs. 63.86 Lakhs.

…ellate Tribunal Rules, 1963 he requested that additional evidences produced before us should be taken on record as same would go to the root of the issue. He also relied upon the judgment of Hon’ble Bombay High Court, delivered in the case of Prabhavati Shah (231 ITR 1). 4.Before us,the AR stated that additional evidences were crucial to decide the issue, that the FAA had not taken note of the same.The Departmental Representative (DR) left the issue of admission of additional evidences to the Bench. 5.We have perused the application made by the assessee under Rule 29 of the ITAT Rules and the documents submitte…

DCIT Cir 3(1), Mumbai vs. Credit Suisse Consulting India P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

Bench: D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2008-09 Dcit, M/S. Credit Suisse Consulting Circle 3(1), India Pvt. Ltd., Room No.607, 6Th Floor, Unit No.94, 9Th Floor, Vs. Aayakar Bhavan, Free Press Journal House, Mumbai - 400020 Nariman Point, Mumbai - 21 Pan: Aaccc5398J (Appellant) (Respondent)

…2,42,266/-. Hence, respectfully following the decisions of the Hon'ble Supreme Court in the cases of Jute Corporation of India, 187 ITR 688 (SC) and NTFC Ltd V CIT 229 ITR 383 (SC) and that of the Hon'ble Bombay High Court in the case of CIT v Prabhavati Shah 231 ITR 1 (Bom), additional evidences are admitted under Rule 46A of the I.T. Rules. 4.6 The Appellant has furnished plausible reasons for not being able to furnish the supporting evidences relating to the expenses claimed during the course of the assessment proceedings. These have been subsequently submitted during the course of appellate proceedings when…

DCIT Cent. Cir. - 13, Mumbai vs. M/S. Lotus Investments Ltd., Mumbai

In the result, the appeal of the assessee is partly allowed and that of

Bench: Shri P K Bansal, Vp & Shri Ravish Sood, Jm

…250(4)7(5) of the Act, to enable him to dispose off the appeal based on real facts which could have been verified at assessment stage or remand stage had the summons been issued. Reliance is placed on judicial decisions in, (i) Smt. Prabhavati S. Shah v. CIT, 231 ITR 1 (Bom.) (ii) Shri Shankar Khandsari Sugar Mills, 193 ITR 669 (Karn.) (iii) New Manas Tea Estates P. Ltd., 73 ITD 157 (Gauhati) (iv) Dwarka Prasad, 63 ITD 1 (Patna T.M.) &(v) Nathasingh vs. Financial Commissioner AIR 1976 S.C. 3 M/s. Lotus Investment Ltd. 3.(A) On the facts and in the circumstances of the case and in law, the learned Commissioner o…