“NFAC”

Ornate Spaces Private Limited, Dadar(E), Mumbai vs. National Faceless Assessment Centre (Delhi)

In the result, the present appeal no

Bench: SHRI BR BASKARAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

order dated 30.01.2024 passed in Appeal no. CIT(A)13, Mumbai/10196/2018–19 by the Ld. Commissioner of Income–tax(Appeals)/ National Faceless Appeal Centre (NFAC) u/s. 250 of the Income–tax Act, 1961 for the Assessment year [A.Y.] 2016–17. 2 Ornate Spaces Private Limited 2. The appellant assessee

Kanji Ganesh Patel HUF, Mumbai vs. Income Tax Officer, WD-22(2)(1), Mumbai

In the result, appeal of the assessee is allowed

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 1186/Mum/2024 (A.Y. 2014-15) Kanji Ganesh Patel Huf Vs. Ito, Ward 22(2)(1) 1905 Building No. 3 Piramal Chamber Raheja Classique Lalbaug, Parel Oshiwara, New Link Road, Mumbai-400 012. Andheri West Mumbai-400 053. Pan : Aaghk3564D (Appellant) (Respondent) Assessee By Shri Prakash G. Jhunjhunwala Department By Shri R.R. Makwana Date Of Hearing 13.06.2024 Date Of Pronouncement 24.06.2024 O R D E R Per Prashant Maharishi 1. This Appeal Is Filed By Kanji Ganesh Patel Huf (Assessee/Appellant) Against Appellate Order Passed By The National Faceless Appeal Centre (Nfac), Delhi (The Learned Cit – A) For Assessment Year 2014 – 15 Dated 16/1/2024 Wherein The Appeal Filed By The Assessee Against The Assessment Order Passed Under Section 143 (3) Of The Income Tax Act, 1961 (The Act) By The Deputy Commissioner Of Income Tax 22 (2) (1), Mumbai (The Learned Ao) Was Dismissed. 2. The Assessee Is Aggrieved With The Same & Has Preferred Appeal Raising Solitary Ground About Addition Under Section 68 Of The Income Tax Act Wherein The Exemption Under Section 10 (1) Of Agricultural Income Was Denied To The Assessee Of Rs. 2,748,802/–. 3. The Brief Fact Of The Case Shows That Assessee Is An Huf Filed Its Return Of Income On 31/7/2014 At A Total Income Of Rs. 321,608/- In The Return Of Income Assessee Has Claimed Exemption Under Section 10 Page 1 Of 5

Prashant Maharishi 1. This appeal is filed by Kanji Ganesh Patel HUF (assessee/appellant) against appellate order passed by the National faceless appeal Centre (NFAC), Delhi (the learned CIT – A) for assessment year 2014 – 15 dated 16/1/2024 wherein the appeal filed by the assessee against the assessment order passed under section

Nilu Vijay Jethani, Thane vs. CPC, Bengaluru

In the result, appeal of the assessee is allowed

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 1164/Mum/2024 (A.Y. 2021-22) Nilu Vijay Jethani Vs. The Income Tax Officer D/1 Sunil Raj Chs Ward (70)(1) Ground Floor Thane Tilak Road, Kopari Maharashtra Thane East-400603. Pan : Aerpj3894R (Appellant) (Respondent) Assessee By Ms. Priyanka Sharma Department By Shri R.R. Makwana Date Of Hearing 13.06.2024 Date Of Pronouncement 24.06.2024 O R D E R Per Prashant Maharishi

Member 1. This appeal is filed by Ms. Nilu Vijay Jethani (the assessee/appellant against the appellate order passed by the National faceless appeal Centre (NFAC), Delhi (the learned CIT – A) for assessment year 2021 – 22 dated 8/2/2024 wherein the appeal filed by the assessee against the rectification order passed

Meena Bharat Gohil, Mumbai vs. The Income Tax Officer Ward No 20(2)(2), Lalbaug Parel

In the result, these grounds of appeal of the assessee are restored back to the file of AO

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 4803/Mum/2023 (A.Y. 2017-18) Vs. Meena Bharat Gohil Ito, Ward-20(2)(2) Room No. 60, New Piramal Chamber Bhawan Chawl, Cotton Mumbai. Green, Veer Tanaji Malusare Marg, Kala Chowki S.O. Mumbai-400 033. Pan : Ajnpg2509G (Appellant) (Respondent) Assessee By Shri Satya Prakash Singh Department By Shri R.R. Makwana Date Of Hearing 04.06.2024 Date Of Pronouncement 24.06.2024 O R D E R 1. This Appeal Is Filed By Mrs. Meena Bharat Gohil (The Assessee/Appellant) Against The Appellate Order By The National Faceless Appeal Centre (Nfac, Delhi (The Learned Cit – A) For Assessment Year 2017 – 18 Dated 7/11/2023 Wherein The Appeal Filed By The Assessee Against The Assessment Order Passed Under Section 143 (3) Of The Income Tax Act 1961 (The Act) Dated 24/12/2019 Passed By The Income Tax Officer Ward – 20 (2) (2), Mumbai (The Learned Ao) Was Dismissed. 2. Assessee Aggrieved With The Same Is In Appeal Before Us Challenging The Order Passed By The Learned That Appellate Authority For Passing The Order Can The Addition Under Section 69A In Respect Of Rs. 4,605,000/- Cash Deposited During Demonetization In The Bank Account Of The Assessee Despite Providing Sufficient Explanation With Page 1 Of 6

This appeal is filed by Mrs. Meena Bharat Gohil (the assessee/appellant) against the appellate order by the National faceless appeal Centre (NFAC, Delhi (the learned CIT – A) for assessment year 2017 – 18 dated 7/11/2023 wherein the appeal filed by the assessee against the assessment order passed under section

Laxmipati Impex Private Limited, Mumbai vs. ITO, Ward-1(2)(2), Mumbai

In the result appeal filed by the assessee is partly allowed

Bench: Shri Prashant Maharishi (Am)

This appeal is filed by Laxmipati Impex Private Limited (the assessee/the appellant) against the appellate order passed by the National faceless appeal Centre (NFAC) Delhi for assessment year 2010 – 11 dated 31/10/2023 wherein appeal filed by the assessee against the assessment order passed under section 147 read with section

Indira Commodities Pvt Ltd, Mumbai vs. Deputy Commissioner of Income Tax Circle 2(2)(1), Mumbai

Appeal is allowed for statistical purposes

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

present appeal the Assessee has challenged the order, dated 29/11/2022, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] for the Assessment Year 2014-15, whereby the Ld. CIT(A) had dismissed the appeal of the Assessee

Anjuman Ekhadime Hussain Trust, Mumbai vs. The Income Tax Officer- Exemption - 1(1), Mumbai

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

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhrianjuman Ekhadime Vs. Ito-Exemption-1(1) Hussain Trust Aayakar Bhawan, 101 Zabib Palace, Off Panch Mumbai, Marg, Off Yari Road, Maharashtra Andheri (W.), Maharashtra-400061 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabta4720E Appellant .. Respondent

assessee as under: P a g e | 2 AY 2021-22 Anjuman Ekhadime Hussain Trust v/s ITO-Exemption-1(1) “1. Ld. CIT(A), NFAC erred in law as well as on facts in passing the appellate order u/s. 250 of the Income Tax Act, 1961 which ... invalid 2 Ld. CIT(A) NFAC earned in lave as well as on facts in upholding the validity of rectified intimation u/s. 143(1) r.w.s 154 of the act. 3 Ld. CIT(A), NFAC erred in law as well as on facts in failing to appreciate the fact that

Mohd. Sadiq Safi Khan, Mumbai vs. Income Tax Officer-23(2)(3), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhrimohd. Sadiq Safi Khan Vs. Ito-23(2)(3) Room No. 71, Razzak Piramal Chambers, Lalbaug, Chawl, Kherwadi, Bandra Mumbai-400012. East, Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aahpk4751D Appellant .. Respondent

assessee raised following grounds of appeal: a. In the facts and circumstances of the case and in law, the learned National Faceless Appeal Centre (NFAC), CIT (Appeals), A.Y. 2017-18 Mohd. Sadi Safi Khan Mumbai has erred in passing an ex-parte order thereby grossly violating the principles of Natural ... Justice. b. In the facts and circumstances of the case and in law, the learned National Faceless Appeal Centre (NFAC), CIT (Appeals) has erred in sustaining addition made by the Ld. Assessing Officer Rs. 23,34,200/- as unexplained money u/s 69A of the Act. c. In the facts

Rakesh Chandranath Sharma, Mumbai vs. ITO-42(3)(2), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: Ms Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am Rakesh Chandranath Sharma Ito-42(3)(2) 4, Adhikari Bhavan, Kautilya Bhavan, G Block, Near Hotel Classic, Bkc Bandra Kurla Complex, Behind Jain Sweets, Old Nagardas Vs. Bandra (E), Mumbai-400 051 Road, Andheri(E), Mumbai-400 069

assessee, challenging the ex parte order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National Faceless Appeal Centre (‘NFAC’ for short) passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2015-16. 2. The assessee has raised

Income Tax Officer, Ward 3(2), Kalyan vs. Mukesh Odhavji Kamaliya, Pune

In the result appeal of the AO is dismissed

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 2767/Mum/2023 (A.Y. 2010-11) Vs. Ito, Mukesh Odhavji Kamaliya Ward 3(2) Flat No. 22, Building E2 2Nd Floor, Rani Mansion Prem Park, Masulkar Colony Near Murbad Road, Kalyan-W Corporation Maharashtra-421 301. Bank, Pune-411 018 Pan : Axzpk8408L (Appellant) (Respondent) Assessee By None Department By Shri R.R. Makwana Date Of Hearing 04.06.2024 Date Of Pronouncement 24.06.2024 O R D E R 1. This Appeal Is Filed By The Income Tax Officer Ward 3 (2), Kalyan (The Learned Assessing Officer) For Assessment Year 2010 – 11 Against The Appellate Order Passed By The National Faceless Appeal Centre (Nfac), Delhi (The Learned Cit – A) Dated 29/5/2023 Wherein The Appeal Filed By The Assessee Against The Assessment Order Passed By The Income Tax Officer On 19/2/2015 Under Section 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (The Act) Was Partly Allowed. Therefore, The Assessing Officer Is Aggrieved & Is In Appeal Before Us. 2. The Solitary Ground Of The Appeal Of The Learned Assessing Officer Is That The Learned Cit – A Has Erred In Restricting The Disallowance To 25% Of Purchases Instead Of Hundred Percent Of Purchases Of Rs. 777,174/– From Non-Existent Vendor’S By Not Following The Decision Of The Honourable Gujarat High Court In Case Of Nk Proteins Ltd Versus Dcit Where In It Has Been Held That Once The Purchases Are Bogus, The Addition Should Be Made On The Entire Purchases & Not Only The Page 1 Of 4

Ward 3 (2), Kalyan (the learned assessing officer) for assessment year 2010 – 11 against the appellate order passed by the National faceless appeal Centre (NFAC), Delhi (the learned CIT – A) dated 29/5/2023 wherein the appeal filed by the assessee against the assessment order passed by The Income Tax Officer

Tata International Ltd, Mumbai vs. Addl CIT 7(3), Mumbai

Bench: Shri Amit Shukla & Shri Gagan Goyal

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL