Virtusa Consulting Services (P.) Ltd. v. Dy. CIT

124 Taxmann.com 309High Court2021#13062 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

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282 Taxmann 95

Judgments citing Virtusa Consulting Services (P.) Ltd. v. Dy. CIT

Schindler India P.Ltd, Mumbai vs. DCIT RG 8(3), Mumbai

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 7493/MUM/2014[2005-06]Status: DisposedITAT Mumbai22 Sept 2023AY 2005-06

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/S. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. Pan: Aaecs-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax, Range – 8(3), Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee By : Shri Yogesh Thar & Ms.Sakshi Dande Revenue By : Shri Pankaj Kumar सुनवाई की ितिथ/ Date Of Hearing : 06/07/2023 घोषणा की ितिथ/ Date Of Pronouncement : 22/09/2023 आदेश/Order Per Vikas Awasthy, Jm: These Two Appeals By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-15, Mumbai [In Short ‘ The Cit(A)’] For The Assessment Years 2004-05 & 2005-06, Respectively Confirming Penalty Levied U/S. 271(1)(C) Of The Income Tax Act, 1961 [ In Short ‘The Act’]. Both The Impugned Orders Are Of Even Date I.E. 10/09/2014. Since, The Facts

For Appellant: Shri Yogesh Thar &For Respondent: Shri Pankaj Kumar
Section 271(1)(c)

…आयकर अपीलीय अिधकरण मुंबई पीठ “जे ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती.एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/s. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. PAN: AAECS-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income-tax, Range – 8(3), Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee by : Shri Yogesh T…

Schindler India P.Ltd, Mumbai vs. DCIT RG 8(3), Mumbai

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 7492/MUM/2014[2004-05]Status: DisposedITAT Mumbai22 Sept 2023AY 2004-05

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/S. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. Pan: Aaecs-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax, Range – 8(3), Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee By : Shri Yogesh Thar & Ms.Sakshi Dande Revenue By : Shri Pankaj Kumar सुनवाई की ितिथ/ Date Of Hearing : 06/07/2023 घोषणा की ितिथ/ Date Of Pronouncement : 22/09/2023 आदेश/Order Per Vikas Awasthy, Jm: These Two Appeals By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-15, Mumbai [In Short ‘ The Cit(A)’] For The Assessment Years 2004-05 & 2005-06, Respectively Confirming Penalty Levied U/S. 271(1)(C) Of The Income Tax Act, 1961 [ In Short ‘The Act’]. Both The Impugned Orders Are Of Even Date I.E. 10/09/2014. Since, The Facts

For Appellant: Shri Yogesh Thar &For Respondent: Shri Pankaj Kumar
Section 271(1)(c)

…आयकर अपीलीय अिधकरण मुंबई पीठ “जे ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती.एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/s. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. PAN: AAECS-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income-tax, Range – 8(3), Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee by : Shri Yogesh T…

Almatis Alumina Pvt. Ltd., Kolkata vs. Income Tax Officer, National E-Assessment Centre, Delhi

In the result, the instant appeal filed by the assessee is allowed

ITA 242/KOL/2021[2016-17]Status: DisposedITAT Kolkata17 May 2023AY 2016-17

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Years: 2016-17 Almatis Alumina Private Additional/Joint/Deputy/Assistant Limited Commissioner Of Income-Tax/ Vs. Kankaria Estate, 2Nd Floor Income-Tax Officer, National E- 6, Russel Street Assessment Centre, Delhi Kolkata - 700071 [Pan: Aacca2120N] (Appellant) (Respondent) Assessee By : Shri Akhilesh Kumar Gupta, Advocate Revenue By : Shri G. Hukuga Sema, Cit, D/R सुनवाई की तारीख/Date Of Hearing : 27/04/2023 घोषणा की तारीख/Date Of Pronouncement : 17/05/2023 O R D E R Per Girish Agrawal: The Captioned Appeal Filed By The Assessee Pertaining To Assessment Year 2016-17 Is Directed Against The Order U/S 144C(13) R.W.S. 143(3) Of The Income-Tax Act, 1961 (In Short The “Act”) By Additional/Joint/Deputy/Asstt. Cit, National E-Assessment Centre, (Hereinafter Referred To As “Ld. Ao”) Dt. 24/03/2021, Pursuant To Directions By The Ld. Dispute Resolution (Drp) U/S 144C(5), Dt. 10/11/2020. 2. We Note That There Is A Delay Of 73 (Seventy Three) Days In Filing The Present Appeal Before The Tribunal. The Impugned Order Is Dated 24/03/2021, Which Falls Within The Period Of Pandemic Of Covid-19. Petition For Condonation Of Delay Is Placed On Record By Assessee Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. It Is Noted That The Period Of Delay Falls During The Time Of 2 Assessment Years: 2016-17 Almatis Alumina Private Limited

For Appellant: Shri Akhilesh Kumar Gupta, AdvocateFor Respondent: Shri G. Hukuga Sema, CIT, D/R
Section 143(3)Section 144C(13)Section 144C(5)Section 92

…। आयकर अपीलीय अिधकरण "ायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER Assessment Years: 2016-17 Almatis Alumina Private Additional/Joint/Deputy/Assistant Limited Commissioner of Income-tax/ Vs. Kankaria Estate, 2nd Floor Income-tax Officer, National e- 6, Russel Street Assessment Centre, Delhi Kolkata - 700071 [PAN: AACCA2120N] (Appellant) (Respondent) Assessee by : Shri Akhilesh Kumar Gupta, Advocate Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई की तारीख/Date of Hearing : 27/04/2023 घ…

Schneider Electric Infrastructure Ltd, Vadodara vs. The Add./Jt. DCIT/ITO Natonal E-Assessment Centre, Delhi

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

ITA 64/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad07 Dec 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalassessment Year : 2017-18 Schneider Electric Infrastructure D.C.I.T, Limited, Vs Circle-2(1)(1), Milestone 87, Vadodara Halol Vadodara. Highway, Village Kotambi, Po Jaroad, Vadodara-391510 Pan : Aapcs 6078 Q

For Appellant: Shri Rohit Tiwari, ARFor Respondent: Shri Alok Kumar, CIT-DR
Section 143(3)Section 144BSection 144C(13)Section 92D

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ ‘डी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2017-18 Schneider Electric Infrastructure D.C.I.T, Limited, Vs Circle-2(1)(1), Milestone 87, Vadodara Halol Vadodara. Highway, Village Kotambi, PO Jaroad, Vadodara-391510 PAN : AAPCS 6078 Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Rohit Tiwari, AR Revenue by : Shri Alok Kumar, CIT-DR सुनवाई क" तारीख/Date of Hearing : 07/09/2022 घोषणा क" तारीख /Date of Pronouncement: 07/12…

Almatis Alumina Private Ltd, Kolkata vs. DCIT, Circle-8(1), Kolkata

In the result, the instant appeals filed by the assessee are partly allowed

ITA 2436/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Aug 2022AY 2015-16

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 143(3)Section 144C(13)Section 201Section 37Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1507/Kol/2018 Assessment Year: 2014-15 & I.T.A. No.: 2436/Kol/2019 Assessment Year: 2015-16 Almatis Alumina Private Ltd...................................Appellant [PAN: AACCA 2120 N] Vs. DCIT, Circle-8(1), Kolkata.....................................Respondent Appearances by: Sh. J.P Khaitan, Sr. Counsel & Sh. Akhilesh Gupta, A/R, appeared on behalf of the Assessee. Sh. Manish Kanojia, CIT, D/R, appeared on behalf of the Revenue. Date of concluding the hearin…

Almatis Alumina Private Ltd, Kolkata vs. DCIT, Circle - 8(1), Kolkata

In the result, the instant appeals filed by the assessee are partly allowed

ITA 1507/KOL/2018[2014-15]Status: DisposedITAT Kolkata12 Aug 2022AY 2014-15

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 143(3)Section 144C(13)Section 201Section 37Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1507/Kol/2018 Assessment Year: 2014-15 & I.T.A. No.: 2436/Kol/2019 Assessment Year: 2015-16 Almatis Alumina Private Ltd...................................Appellant [PAN: AACCA 2120 N] Vs. DCIT, Circle-8(1), Kolkata.....................................Respondent Appearances by: Sh. J.P Khaitan, Sr. Counsel & Sh. Akhilesh Gupta, A/R, appeared on behalf of the Assessee. Sh. Manish Kanojia, CIT, D/R, appeared on behalf of the Revenue. Date of concluding the hearin…

M/S. Faurecia Automotive Seating India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 9, Pune

In the result, the appeal is allowed for statistical purposes

ITA 1592/PUN/2019[2011-12]Status: DisposedITAT Pune20 May 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.1592/Pun/2019 "नधा"रण वष" / Assessment Year : 2011-12

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘C’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1592/PUN/2019 "नधा"रण वष" / Assessment Year : 2011-12 M/s. Faurecia Automotive Seating India Vs. ACIT, Circle-9, Private Limited, Pune Plot No. T-187, Pimpri Industrial Area, B.G. Block, Bhosari, Pune 411 026 PAN : AADCS8694Q Appellant Respondent Assessee by Shri Ajit Jain and Shri Siddhesh Chaugule Revenue by Shri Sunil Kumar Date of hearing 19-05-2022 Date of pronouncement 20-05-2022 आदेश / ORDER PER R.S. SYAL, VP : This appeal by the asses…

M/S. Atmecs Technologies Private Limited, Hyderabad vs. Income Tax Officer, Ward-1(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 187/BANG/2021[2016-17]Status: DisposedITAT Bangalore20 Dec 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.187/Bang/2021 Assessment Year : 2016-17 M/S. Atmecs Technologies Private Limited, Vs. The Income Tax Officer, Flat No.301, M J Towers, H-No.8-2-698, Ward -1(1)(1), Road No.12, Bengaluru. Banjara Hills, Hyderabad, Telangana – 500 034. Pan : Aamca 0792 J Appellant Respondent Appellant By : Shri. P.V.S.S.Prasad, Ca Respondent By : Shri. Arunkumar, Cit(Tp-2)(Dr)(Itat), Bengaluru Date Of Hearing : 14.12.2021 Date Of Pronouncement : 20.12.2021 O R D E R Per N. V. Vasudevan: This Appeal By The Assessee Is Directed Against The Final Order Of Assessment Dated 30.3.2021 By The National E-Assessment Centre, Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Ay 2016-2017. 2. The Assessee In Engaged In The Business Of Provision Of Software Development Services (Swd Services), To It’S Associated Enterprises

For Appellant: Shri. P.V.S.S.Prasad, CAFor Respondent: Shri. Arunkumar, CIT(TP-2)(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.187/Bang/2021 Assessment Year : 2016-17 M/s. Atmecs Technologies Private Limited, Vs. The Income Tax Officer, Flat No.301, M J Towers, H-No.8-2-698, Ward -1(1)(1), Road No.12, Bengaluru. Banjara Hills, Hyderabad, Telangana – 500 034. PAN : AAMCA 0792 J APPELLANT RESPONDENT Appellant by : Shri. P.V.S.S.Prasad, CA Respondent by : Shri. Arunkumar, CIT(TP-2)(DR)(ITAT), Bengaluru Date of hearing : 14.12.2021 Date of Pronouncement : 20.12.2021 O R D E R Per N. V. V…

Virtusa Consulting Services (P.) Ltd. v. Dy. CIT (124 Taxmann.com 309) — Cited in 8 Judgments | BharatTax