“NFAC”

ACIT, Circle-14(1)(2), Mumbai vs. M/S Experian Credit Information Company of India Pvt Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

Bench: Us:- 1. “Whether On The Facts & Circumstances Of The Case & In Law, The Was Right In Allowing Technology Recharge, Cost To The Extent Of Rs. 3,49,32,884 /- As Revenue Expenditure Ignoring The Fact That The Assessee Had Incurred To Set Up Technology & Platform Which Would Help Him In Conducting The Business In The Future?" 2. The Appellant Prays That The Order Of The Cit (Appeals) On The Above Ground Be Set Aside & That Of The Ao Be Restored." 3. "The Appellant Craves Leave To Amend Or Alter Any Ground Or To Submit Additional New Ground, Which May Be Necessary."

This appeal in ITA No.1688/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)-22, Mumbai/10394/2019-20 dated 29/04/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income

Muppidathy Sivan Thevar, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Nos.1638/Mum/2022 & 1639/Mum/2022 for A.Y.2018-19 & 2019-20 arise out of the order by the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) in appeal Nos.CIT(A)-44, Mumbai/10350/2019-20 & CIT(A)-44, Mumbai/10720/2019-20 dated 31/03/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143

Muppidathy Sivan Thevar, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Nos.1638/Mum/2022 & 1639/Mum/2022 for A.Y.2018-19 & 2019-20 arise out of the order by the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) in appeal Nos.CIT(A)-44, Mumbai/10350/2019-20 & CIT(A)-44, Mumbai/10720/2019-20 dated 31/03/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143

Rakyan Beverages Private Limited, Raigarh vs. ACIT 5(3)(1), Mumbai

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

VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/(NFAC), Delhi dated 12.01.2022 for the assessment year 2018-19. 2. The main grievance of the assessee is against the action of the Ld. CIT(A) confirming of addition ... scrutiny under the CASS in which one of the parameters was fresh issue of share capital during the year under consideration. Before the AO[NFAC], the assessee vide submission dated 08-12-2020 had 2 A.Y. 2018-19 Raw Pressery Pvt. Ltd. furnished the details of the shareholders to whom

Superflo Filter Private Limited, Mumbai vs. National Faceless Assessement Centre, Delhi

Bench: Shri Amit Shukla, Jm & Shri M. Balaganesh, Am आयकरअपीलसं./ I.T.A. No. 1588 & 1589/Mum/2022 (ननधधारणवर्ा / Assessment Year: 2010-11 & 2011-12) National Faceless Superflo Filters Pvt. Assessment Centre, Ltd. Delhi B-5/103-104 Greenland बनाम/ Co-Op. Society, Vs. Shrinivas Bagarka Road, J. B. Nagar Andheri (East), Mumbai-400 059 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aadcs4955N (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri U. Singh, Ld. Dr सुनवधईकीतधरीख/ : 23.08.2022 Date Of Hearing घोर्णधकीतधरीख / : 23.08.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 31.05.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi In Relation To Penalty Proceedings U/S 271(1)(C) For Ay 2010-11 & 2011-12. 2

aforesaid appeals have been filed by the assessee against the separate impugned order of even date 31.05.2022, passed by National Faceless Appeal Centre (NFAC), Delhi in relation to penalty proceedings u/s 271(1)(c) for AY 2010-11 and 2011-12. 2 I.T.A. No. 1588 & 1589/Mum/2022 Superflo Filters

Mr. Deepak Vishnu Raut- General Manager Shri Murli Manohar Nagari Sahakari Patasanth Maryadit, Mahad vs. Principal Commissioner of Income Tax-PCIT-1, Thane

In the result, the appeal of the assessee is allowed

Bench: Us:-

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Shri

Adarsh Chamanlal Kaul, Mumbai vs. DCIT, CPC, Bengaluru

In the result, appeal filed by the assessee is allowed

Bench: Shri Kuldip Singh & Shri Gagan Goyaladarsh Chamanlal Kaul 10Th Floor 2, It Park, Techniplex Ii, Junction Of Veer Savarkar Flyover, Goregaon (West), Mumbai-400062 Pan: Ahrpk7595A ...... Appellant Vs. Dcit, Cpc Bangaluru Pin-560500. ..... Respondent Appellant By : Sh. Sunil G. Rohra Respondent By : Sh. Mehul Jain, Sr. Dr Date Of Hearing : 26/05/2022 Date Of Pronouncement : 23/08/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As (‘Nfac’) Dated 26.08.2021 For The Assessment Year (Ay) 2018-19. The Assessee Has Raised The Following Grounds Of Appeal: 1. "On The Facts & In The Circumstances Of The Case & In The Law, Faa Erred In Passing Ex-Parte Order Without Providing A Reasonable Opportunity Of Being Heard In The Course Of Faceless Hearing To The Appellant Without Appreciating The Facts That Submissions Couldn'T Be Uploaded Due To Non- Functional/ Technical Glitches On The Income Tax Portal Since 1St June 2021 Onwards".

GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi [hereinafter referred to as (‘NFAC’) dated 26.08.2021 for the Assessment Year (AY) 2018-19. The assessee has raised the following grounds of appeal: 1. "On the facts and in the circumstances ... intimation dated 16-03-2019, assessee filed an appeal before the Ld. CIT (A)-42, Mumbai on 04-04-2019. The Ld. CIT (A) (NFAC) also confirmed the intimation processed u/s 143(1). Against this order of NFAC, assessee appellant instituted an appeal before Income Tax Appellant Tribunal. Raising total

Nitin Raj Marwah, Mumbai vs. DCIT Cir 8(20), Mumbai

Bench: Shri Prashant Maharshi () & Smt. Kavitha Rajagopal () Nitin Raj Marwah Vs Dcit-10(2)(2), Ayakar Bhavan 8Th Floor, Marwah Centre Maharshi Karve Road Krishanlal Marwah Marg Mumbai-400 020 Andheri (East) Mumbai-400 072 Pan : Aabpm2959 Appellant Respondent

which pertains to assessment year 2013-14. 2. The solitary ground of appeal is that the Ld.CIT(A), National Faceless Appeals Centre , Delhi (NFAC) has erred in determining a sum of GBP of 21.180/- as the ALV of a residential house property owned by the assessee in London, United Kingdom

Radhakrishna Devanna Nayak, Mumbai vs. National Faceless Appeal Centre, Mumbai

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

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadaleradhakrishna Devanna Vs. Nfac, New Delhi Nayak, 249, Matrupriti, Hingwala Lane, Ghatkopar (E), Mumbai-400077. Pan/Gir No. : Aaapn4093Q Appellant .. Respondent Appellant By : None Respondent By : Shri R.P. Veena.Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 25.08.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac), Delhi Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Radhakrishna Devanna Vs. NFAC, New Delhi Nayak, 249, Matrupriti, Hingwala Lane, Ghatkopar (E), Mumbai-400077. PAN/GIR No. : AAAPN4093Q Appellant .. Respondent Appellant by : None Respondent by : Shri R.P. Veena.DR Date of Hearing ... PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the CIT(A)- National Faceless Appeal Centre (NFAC), Delhi passed u/s 143(3) and 250 of the Act. The assessee has raised the following grounds of appeal. 1. On the facts and in the circumstances

M/S Dtps Employees Co-Op Credit Limited Dahanu, Palghar vs. Pr Commissioner of Income Ta -1, Thane

In the result, the appeal of the assessee is allowed

Bench: Us:-

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s

Creative Ashtech Powr Projects P. Ltd., Mumbai vs. Asst. CIT-14(1)(2), Mumbai

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

Bench: Shri Baskaran B.R & Shri Pavan Kumar Gadalecreative Ashtech Power Vs. Acit – 14(1)(2) Projects Pvt Ltd., Aayakar Bhavan, 7Th Floor, Raheja Point I, M.K.Road, Opp Vakola Market, Mumbai – 400020. Nehru Road,Santacruz (E) Mumbai- 400055. Pan/Gir No. : Aadcd1054F Appellant .. Respondent Appellant By : Mr. Amit Khatiwala.Ar Respondent By : Mr. Ganesh Bare. Cit Dr Date Of Hearing 22.08.2022 Date Of Pronouncement 24.08.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac), Delhi, Passed U/S 154 & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the CIT(A)- National Faceless Appeal Centre (NFAC), Delhi, passed u/s 154 and 250 of the Income Tax Act, 1961. The assessee has raised the following grounds of appeal: A. DISMISSAL OF APPEAL UNDER THE DIRECT

Asha Krishnarao Bhoge, Aurangabad vs. ITO WD 1(1), Thane

In the result, the assessee appeal is treated as allowed for statistical purpose

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadaleasha Krishnarao Bhoge Vs. Ito, Ward – 1(1) Plot No.-D7, Khivasara 6Th Floor, B Wing, Nilgiris, Khivsara Park, Ashar It Park, Wagle Ulkanagari, Industrial Estate, Aurangabad Road No. 16Z, Thane Maharashtra.-431009 Maharashtra-400604 Pan/Gir No. : Argpb3366F Appellant .. Respondent Appellant By : Shri Subodh Ratnaparkhi.Ar Respondent By : Shri R.P. Veena.Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 25.08.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac), Delhi Passed U/S 144 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the CIT(A)- National Faceless Appeal Centre (NFAC), Delhi passed u/s 144 and 250 of the Act. The assessee has raised the following grounds of appeal: 1. The Hon. CIT(A), National Faceless Appeal Centre (NFAC

Reliance Retail Ltd, Mumbai vs. ACIT Cir 8(1) (1), Mumbai

In the result, appeal of the assessee is allowed

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s

Jt. Comm of Income Tax (OSD), CC - 7(2), Mumbai vs. M/S. Rajamundry Expressway Pvt. Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

Bench: Us :-

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER Dy