“NFAC”

M/S. Bhoomi & Arkade Associates, Mumbai vs. DCIT, Cir, 32(1), Mumbai

In the result, the appeal filed by the assessee stands allowed for statistical purposes

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am आयकरअपीलसं./ I.T.A. No. 2088/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2019-20) Dcit Circle-32(1), M/S Bhoomi & Arkade 702, Kautilya Bhavan, Associates बिधम/ Bandra Kurla Complex, 2Nd Floor, Arkade House, B. Vs. Mumbai-400 051 S. Marg, Kandivali,(E), Mumbai-400 101 स्थायीलेखासं./जीआइआरसं./ Pan No. Aakfb2942A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Charmi Shroff, Ca प्रत्यथीकीओरसे/Respondent By : Shri Chetan M. Kacha, Sr.Ar. सुनवाईकीतारीख/ : 01.08.2022 Date Of Hearing घोषणाकीतारीख / : 28.10.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 22.09.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi For Ay 2019-20 U/S 143(1). The Assessee Has Raised The Following Grounds Of Appeal:-

Shukla, Judicial Member: The aforesaid appeal has been filed by the assessee against the impugned order dated 22.09.2021, passed by National Faceless Appeal Centre (NFAC), Delhi for AY 2019-20 u/s 143(1). The assessee has raised the following grounds of appeal:- 2 I.T.A. No. 2088/Mum/2021 M/s. Bhoomi & Arkade Associates ... disallowance u/s 40(a)(ia) amounting to Rs. 1,09,62,094/- and disallowance u/s 43B amounting to Rs. 2,62,662/-. 3. Ld. NFAC held that it is not clear whether the certificate in the prescribed Form 26-A was filed alongwith return income in terms of the proviso

Royal Indl Estate Co Op Soc Ltd., Mum vs. ACIT, Cir-20(3), Mum

In the result, appeals of the assessee are dismissed

2301/Mum/2022, 2300/Mum/2022 for A.Y.2013-14, 2014-15 arise out of the order by the ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC) in appeal Nos.CIT(A) 32, Mumbai/10712/2019-20, CIT(A) 32, Mumbai/10713/2019-20 dated 15/07/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143

Royal Indl Estate Co Op Soc Ltd., Mum vs. ACIT, Cir-20(3), Mum

In the result, appeals of the assessee are dismissed

2301/Mum/2022, 2300/Mum/2022 for A.Y.2013-14, 2014-15 arise out of the order by the ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC) in appeal Nos.CIT(A) 32, Mumbai/10712/2019-20, CIT(A) 32, Mumbai/10713/2019-20 dated 15/07/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143

Digihome Solutions Pvt Ltd., Mum vs. ITO, Ward-6(2)(3), Mum

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

This appeal in ITA No.2299/Mum/2022 for A.Y.2013-14 arises out of the order by the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) in appeal No.CIT(A)- 12,Mumbai/10083/2019-20 dated 29/07/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.147 r.w.s. 144 of the Income

Dataminds Technology LLP, Mumbai vs. ITO 32(1)(1), Mumbai

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

This appeal in ITA No.2287/Mum/2022 for A.Y.2018-19 arises out of the order by the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) in appeal No.CIT(A)-44, Mumbai/10219/2019-20 dated 12/03/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income ... Rs.37,506/- against the business income of Rs.54,697/- in A.Y.2018-19. I find from para 4.1 of the order of ld. CIT(A) (NFAC), the non-eligibility of set off of loss pertaining to A.Y.2009-10 alone has been discussed as it had lapsed in A.Y.2017-18. Absolutely no finding has been

Renaissance Infrastructure (Now Known As M/S. Renaissance Indius Infra Pvt Ltd), Mumbai vs. CIT (A) -11, Pune

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amarjit Singhrenaissance Vs. National Faceless Appeal Infrastructure Centre (Nfac), Delhi (Now Known As M/S Renaissance 710, 7Th Floor, Aaykar Indus Infra Pvt. Ltd.) Sadan, Bodhi Towers, 601, 6Th Floor, Hubtown Salisbury Park, Solaries, Prof.N.S. Gultekadi, Pune Phadke Marg, Opp. Teli 411037 Galli, Vijay Nagar, Mumbai – 400 069 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aajfr8593C Appellant .. Respondent Appellant By : Gautam Thacker Respondent By : Mahita Nair Date Of Hearing 20.10.2022 Date Of Pronouncement 26.10.2022 आदेश / O R D E R Per Amarjit Singh (Am):

No.606/Mum/2022 A.Y.2008-09 1 Renaissance Infrastructure Vs. NFAC, Delhi IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Renaissance Vs. National Faceless Appeal Infrastructure Centre (NFAC), Delhi (Now known as M/s Renaissance 710, 7th Floor, Aaykar Indus Infra ... assessed at Rs.4,57,00,000/- against the return of income of Rs.nil filed by the ITA No.606/Mum/2022 A.Y.2008-09 2 Renaissance Infrastructure Vs. NFAC, Delhi assessee. During the course of the search proceedings u/s 132 in the case of one of the partners of the assessee namely Sh. Mayur Suchak

Reay Road Iron and Metal Warehousing Pvt Ltd, Mumbai vs. Income Tax Officer, Ward-1(3)(1), Mumbai

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

This appeal in ITA No.2210/Mum/2022 for A.Y.2015-16 arises out of the order by the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) in appeal No.CIT(A)-11, Mumbai/10004/2017-18 dated 25/07/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income ... Income Tax portal had shown the status of the request made by the assessee as “open”. But we find that the ld. CIT(A) (NFAC) ignoring this adjournment letter of the assessee had proceeded to dispose of the appeal exparte on 25/07/2022 itself which is in gross violation of principles

Kanayalal Dayanand Chachra, Mumbai vs. Income Tax Officer Ward-34(1)(7), Mumbai

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

This appeal in ITA No.2197/Mum/2022 for A.Y.2017-18 arises out of the order by the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) in appeal No.CIT(A)-46, Mumbai/10431/2019-20 dated 22/07/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income

Kundanmal Keshrimalji Dhakad, Mumbai vs. Income Tax Officer WD-18(2) (2), Mumbai

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

Bench: Shri Aby T Varkey & Shri Amarjit Singhkundanmal Keshrimalji Vs. Income-Tax Officer, Dhakad, Shop No.14, Ward 18(2)(2), Ladivala Chambers, Matru Mandir, Tardeo, Sheikh Memon Street, Mumbai – 400 007 Zaveri Bazar, Mumbai – 400 002 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aeepd9718G Appellant .. Respondent Appellant By : None Respondent By : Sridhar Govind Menon Date Of Hearing 20.10.2022 Date Of Pronouncement 26.10.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O U/S 143(3) Of The Act. The Assessee Has Raised The Following Grounds Before Us: “1. The National Faceless Appeal Centre, Hereinafter Referred To As "Nfac" Has Erred In Deciding The Appeal Of The Appellant Ex-Parte On 30 April, 2022 Ignoring The Fact That The Adjournment Request Of The Appellant Dated 25Th April, 2022 Requesting For Adjournment Till 10Th May, 2022 Was Already On Records & The Same Was Pending As On The Date Of Deciding The Appeal.

Amarjit Singh (AM): The present appeal filed by the assessee is directed against the order passed by the NFAC, Delhi, which in turn arises from the order passed by the A.O u/s 143(3) of the Act. The assessee has raised the following grounds before us: “1. The National Faceless ... Appeal Centre, hereinafter referred to as "NFAC" has erred in deciding the appeal of the appellant ex-parte on 30 April, 2022 ignoring the fact that the adjournment request of the appellant dated 25th April, 2022 requesting for adjournment till 10th May, 2022 was already on records and the same

Sumer Nagar Co-Operative Housing Society Ltd Bldg.No. 1, Mumbai vs. Income Tax Officer WD 32(1) (1), Mumbai

The appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amarjit Singhsumer Nagar Co- Vs. Income-Tax Officer, Ward Operative Housing 32(3)(4), Mumbai Society Limited, Bldg. Kautilya Bhavan, Bkc No.1, Ground Floor, Complex Bandra East, Office Of Sumer Nagar Mumbai - 400051 Bldg No. 1. S.V. Road, Near Flyover, Borivali (W) Mumbai – 400 092 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacas6832K Appellant .. Respondent

Amarjit Singh (AM): The present appeal filed by the assessee is directed against the order passed by the NFAC, Delhi which in turn arises from the order passed by the A.O u/s 144 of the Act for A.Y. 2014-15. The assessee has raised the following grounds before

Alka Co-Operative Housing Society Limited, Mumbai vs. Ward 24(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amarjit Singhalka Co-Operative Vs. Ward 24(1)(1) Housing Society Limited Piramal Chamber, Plot No. 296A Shivaji Lalbaug, Parel, Colony, Off Andheri Mumbai - 400012 Kurla Road, Chakrala Andheri East – 400099 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacaa9218R Appellant .. Respondent

Amarjit Singh (AM): The present appeal filed by the assessee is directed against the order passed by the NFAC, Delhi which in turn arises from the order passed by the rectification order A.O u/s 154 of the Act for A.Y. 2018-19. The assessee has raised the following grounds before

Prajosh Nanu, Mumbai-400022 vs. Asst. Dirctor of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

Bench: Shri B. R. Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.1169/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2019-20) Prajosh Nanu बिधम/ Acit, Cpc Room No. 3, Plot No. 265, Vs. Sanjoli Building, Sulochana Shetti, Marg Sion West, Mumbai-400022. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Apkpk0260R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Ajit Jain & Siddhesh Chaugule Revenue By: Shri P. D. Chougule (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 06/10/2022 घोषणा की तारीख /Date Of Pronouncement: 21/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) (Nfac), Delhi Dated 22.03.2022 For The Assessment Year 2019-20. 2. The Relevant Grounds Of Appeal Raised By The Assessee Are As Under: - “1. In The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals) Herein Referred As ‘The Ld. Cit (A)’ Has Erred In Not Granting The Credit Of Foreign Taxes Paid As Should Have Been Duly Allowed Under Article 24(2) Of The India-Uk Double Tax Avoidance Agreement (‘Dtaa’) Read With Section 90 Of The Act, Even Though The Appellant Was ‘Resident’ In India & Therefore, Had Offered His Global Income To Tax In India Including The Uk Sourced Income Which Had Suffered Tax In Uk As Well.

VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC), Delhi dated 22.03.2022 for the assessment year 2019-20. 2. The relevant grounds of appeal raised by the assessee are as under: - “1. In the facts and circumstances ... Prajosh Nanu “i. on the facts and circumstances of the case and in law, Commissioner of Income tax (Appeals), National faceless appeal Centre (NFAC) has erred by not considering the explanation, documents and disclosures made with regard to the claim of relief u/s 90 of the income

Cancare Trust, Mumbai vs. The Comm of Income Tax (Appeal) NFAC, Mumbai

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

Bench: Shri B. R. Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.1155/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2015-16) Cancare Trust बिधम/ The Commissioner Of A-508, Byculla Service Income Tax (Appeals), Vs. Industries Premises Chs, National Faceless Appeal Dadaji Konddev Road Centre, Mumbai. Byculla (E), Mumbai- 400027. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatm4606L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Mr. Vallabh Gokhale/Ms. Mrunmayee Kajrekar Revenue By: Mr. P. D. Chougule (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 03/10/2022 घोषणा की तारीख /Date Of Pronouncement: 21/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Trust Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), (Nfac), Delhi Dated 23.03.2022 For The Assessment Year 2015-16. 2. The Grounds Of Appeal Raised By The Assessee Are As Under: - “1. The Learned Cit(A) Erred In Including The Total Income Of The Appellant Accumulation U/S 11(2) Of The Act Amounting To Rs.1,20,13,966/- Without Taking Cognizance Of The Form 10 Filed By The Appellant On 29Th Sep, 2015 With The Office Of The Learned Ao. 2. The Learned Cit(A) Erred In Treating Ground No. 1 Of Cit(A) With Respect To Accumulation U/S 11(2) Of The Act As Withdrawn.”

VARKEY, JM: This is an appeal preferred by the assessee trust against the order of the Ld. Commissioner of Income Tax (Appeals), (NFAC), Delhi dated 23.03.2022 for the assessment year 2015-16. 2. The grounds of appeal raised by the assessee are as under: - “1. The learned CIT(A) erred