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“cross objection”

AppealsSection 253(4)Section 253(4)4,331 judgments

The decision most relied on for cross objection is Sanjay Sawhney v. Principal Commissioner of Income-tax (116 Taxmann.com 701), cited in 87 judgments on BharatTax.

Leading authorities on cross objection

Sanjay Sawhney v. Principal Commissioner of Income-tax
116 Taxmann.com 701 · 2020 · High Court
87
citing judgments

Rule 27 of the ITAT Rules allows a respondent to defend a favourable order of the CIT(A) by raising grounds decided against them, even without filing an appeal or cross-objection. Such issues can be raised orally and for the first time before the Tribunal.

DCIT v. Turquoise Investment & Finance Ltd.
378 ITR 693 · 2015 · High Court
68
citing judgments

An appellate authority can admit additional grounds of appeal, especially when they are legal in nature, and allows for filing cross-objections before the Tribunal where facts are on record.

Pr. CIT v. Sun Pharmaceuticals Industries Ltd.
86 Taxmann.com 148 · 2017 · High Court
54
citing judgments

A respondent in an appeal before the Tribunal can support the order appealed against on any grounds decided against them, even without filing a cross-objection, under Rule 27 of the Income Tax Appellate Tribunal Rules.

Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore
128 Taxmann.com 180 · 2021 · High Court
34
citing judgments

An assessee can raise an objection regarding the validity of the Assessing Officer's jurisdiction for reopening a concluded assessment even if the issue was not raised before the CIT(Appeals), by invoking Rule 27 of the Income Tax Appellate Tribunal Rules, 1963. This is permissible if the issue is ancillary to the main issue and does not require additional evidence.

Dahod Sahakari Kharid Vechan Sangh Ltd. v. CIT
282 ITR 321 · 2006 · High Court
31
citing judgments

An assessee-respondent can support an appellate order on any ground available to them, even if they haven't filed cross-objections, provided the new ground is a point of law and doesn't require fresh evidence.

Mavany Brothers v. CIT, Panjim
62 Taxmann.com 50 · 2015 · High Court
25
citing judgments

A delay in filing cross-objections can be condoned if there are bonafide reasons and no mala-fide conduct or lackadaisical approach by the assessee.

CIT v. New India Assurance Company Ltd.
234 ITR 663 · 1998 · High Court
23
citing judgments

A cross objection filed by an assessee against an order of the CIT(A) can be considered as an appeal by the assessee.

CIT(E) v. Jamiatul Banaat Tankaria
168 Taxmann.com 35 · 2024 · High Court
20
citing judgments

The Commissioner of Income-tax (Exemptions) cannot invoke Section 13(1)(b) at the stage of granting registration under Section 12AB, especially when the assessee has a valid registration. Section 13(1)(b) is only attracted after the assessee has crossed the hurdle of being eligible for exemption under Section 11 by obtaining registration.

Judgments citing cross objection

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 780/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

respectively which are directed against common order of CIT(A). The assessee filed Cross objection Nos.15 to 18/Bang/2024 for the assessment years 2011-12, 2015- 16, 2016-17 & 2017-18 respectively. ΙΤΑ Nos.780 to 785/Bang/2024 (Revenue's appeals): 2. First, we will take up ITA Nos.780 to 785/Bang/2024 (Revenue ... Page 8 of 26 CO Nos.15 to 18/Bang/2024 (AYs 2011-12, 2015-16, 2016-17 & 2017-18 respectively) (By Assessee): 8. The assessee filed Cross Objection Nos.15 to 18/Bang/2024 for the AYs 2011-12, 2015-16, 2016-17 & 2017-18 respectively, wherein assessee challenged the reopening of assessment by raising

ACIT, New Delhi vs. M/S Seh Realtors Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is allowed, cross objections of the assessee is allowed and appeal of the revenue is dismissed

ITA 2693/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Jul 2024AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshseh Realtors Pvt. Ltd, Vs. Acit, F-88, Okhla Indl. Area, Central Circle-8, Phase-1, New Delhi New Delhi (Appellant) (Respondent) Pan:Aagcs7537M Acit, Vs. Seh Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Respondent) Pan:Aagcs7537M Co No. 9/Del/2022 (In Ita No.2693/Del/2017) (Assessment Year: 2013-14) Acit, Vs. Seh Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Respondent) Pan:Aagcs7537M

For Appellant: Shri M. P. Rastogi, AdvFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 132Section 143(3)Section 153ASection 153DSection 7

Assessing Officer, ACIT, Central Circle-08, New Delhi (hereinafter referred to as „ld. AO‟). 2. The assessee had raised a preliminary ground in its cross objections stating that the entire assessment is to be declared as void ab initio as the approval u/s 153D of the Act has been granted ... supra. Hence, we find lot of force in the arguments advanced by the Ld. AR in support of the ground raised in the Cross Objections of the assessee. Hence the assessment framed for the Asst Year 2013-14 by the ld. AO is hereby declared as void abinitio

M/S. Seh Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed, cross objections of the assessee is allowed and appeal of the revenue is dismissed

ITA 2503/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Jul 2024AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshseh Realtors Pvt. Ltd, Vs. Acit, F-88, Okhla Indl. Area, Central Circle-8, Phase-1, New Delhi New Delhi (Appellant) (Respondent) Pan:Aagcs7537M Acit, Vs. Seh Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Respondent) Pan:Aagcs7537M Co No. 9/Del/2022 (In Ita No.2693/Del/2017) (Assessment Year: 2013-14) Acit, Vs. Seh Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Respondent) Pan:Aagcs7537M

For Appellant: Shri M. P. Rastogi, AdvFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 132Section 143(3)Section 153ASection 153DSection 7

Assessing Officer, ACIT, Central Circle-08, New Delhi (hereinafter referred to as „ld. AO‟). 2. The assessee had raised a preliminary ground in its cross objections stating that the entire assessment is to be declared as void ab initio as the approval u/s 153D of the Act has been granted ... supra. Hence, we find lot of force in the arguments advanced by the Ld. AR in support of the ground raised in the Cross Objections of the assessee. Hence the assessment framed for the Asst Year 2013-14 by the ld. AO is hereby declared as void abinitio

ITO, Ward1(2), Pune vs. Carcanet Infra Projects Private Limited, Pune

In the result, the appeal of the Revenue and the Cross Objection of the assessee both are treated as allowed for statistical purposes

ITA 64/PUN/2020[2014-15]Status: DisposedITAT Pune22 Jul 2024AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Keyur Patel
Section 143(1)Section 143(2)

hearing : 20-05-2024 Date of 22-07-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the Revenue and Cross Objection filed by the assessee arise out of order dated 26.09.2019 of the Ld. Commissioner of Income Tax (Appeals)-1, Pune [“CIT(A)”] pertaining to Assessment ... above ground of appeal during the course of appellate proceedings before the Hon’ble Tribunal. 3. The assessee has raised the following grounds of cross objections:- “1. On facts and circumstances prevailing in the case as per the provisions and scheme of the Act it be held that additions made

Deputy Commissioner of Income Tax (E)-1(1), Mumbai vs. Indian Education Society, Mumbai

In the result, both the appeals filed by the revenue in ITA No

ITA 1202/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 Jul 2024AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri H. M. Bhatt, Ld. DRFor Respondent: Shri Devendra Jain, Ld. AR
Section 11(1)(d)Section 144Section 144BSection 147Section 151Section 250

revenue is being aggrieved with the order of Ld. CIT (A) preferred the present appeal before us and the assessee preferred a Cross Objection (CO) as per Rule 22 of the Appellate Tribunal Rules 1963. 4. We have gone through the order of the AO, order ... 1150/Mum/2024 (A.Y. 2015) and ITA No. 1202/Mum/2024 (A.Y. 2016-17) are dismissed. C.O. No. 83/Mum/2024 (A.Y.2015-16) C.O. No. 84/Mum/2024 (A.Y.2016-17) 13. Both the Cross Objections (C.O.) filed by the assessee is identical in the nature. For the sake of brevity, we are adjudicating C.O. No. 83/Mum/2024 (A.Y. 2015-16) first

Deputy Commissioner of Income Tax (Exemptions)-1(1), Mumbai vs. Indian Education Society, Mumbai

In the result, both the appeals filed by the revenue in ITA No

ITA 1150/MUM/2024[2015-16]Status: DisposedITAT Mumbai22 Jul 2024AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri H. M. Bhatt, Ld. DRFor Respondent: Shri Devendra Jain, Ld. AR
Section 11(1)(d)Section 144Section 144BSection 147Section 151Section 250

revenue is being aggrieved with the order of Ld. CIT (A) preferred the present appeal before us and the assessee preferred a Cross Objection (CO) as per Rule 22 of the Appellate Tribunal Rules 1963. 4. We have gone through the order of the AO, order ... 1150/Mum/2024 (A.Y. 2015) and ITA No. 1202/Mum/2024 (A.Y. 2016-17) are dismissed. C.O. No. 83/Mum/2024 (A.Y.2015-16) C.O. No. 84/Mum/2024 (A.Y.2016-17) 13. Both the Cross Objections (C.O.) filed by the assessee is identical in the nature. For the sake of brevity, we are adjudicating C.O. No. 83/Mum/2024 (A.Y. 2015-16) first

Deputy Commissioner of Income Tax, Faridabad vs. Lakhani Arman Shoes Private Limited, Faridabad

In the result, cross objection of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 2926/DEL/2023[2013]Status: DisposedITAT Delhi18 Jul 2024

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 2013-14

Section 143(3)Section 271(1)(c)

Shri Anshul, Sr. DR Date of hearing 10.07.2024 Date of pronouncement 18.07.2024 PER KUL BHARAT, JM: The captioned appeal by the Revenue and the cross-objection by the assessee are directed against the order of National Faceless Appeal Centre (NFAC), Delhi, dated 21.08.2023, pertaining to the assessment year ... Whether Ld. CIT(A) has not erred in admitting evidence in violation of Rule 46A.” 2. Cross objections raised by the assessee are as under: 1. That the ld. CIT(A) has erred in law and on facts in not considering that the penalty order passed by the Assessing Officer

The ACIT, Mehsana Circle, Mehsana vs. Shri Umesh Vadilal Khamar, Mehsana

In the result, the appeal of the Revenue is dismissed

ITA 1136/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Bharat Trivedi, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 131Section 131(3)Section 133ASection 143(2)Section 143(3)

के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.1136/Ahd/2019 - Asst.Year 2014-15 AND Cross Objection No.180/Ahd/2019 - Asst.Year 2014-15 (in ITA No.1136/Ahd/2019 – AY 2014-15) The DCIT Shri Umesh Vadilal Khamar Mehsana Circle Prop. of M/s.Vadilal Manilal बनाम/ Mehsana ... Income Tax Act, 1961 (hereinafter referred to as "the Act") relevant to the Assessment Year (AY) 2014-2015. The Assessee has also filed the Cross Objection to this appeal. Therefore, both were heard together and are being disposed of by this common order for the sake of convenience. Facts

ACIT, Circle-13(1), Hyderabad vs. M/S Suresh Productions Pvt. Ltd., Hyderabad

Accordingly, the ground of the revenue is allowed

ITA 1633/HYD/2014[2006-07]Status: DisposedITAT Hyderabad16 Jul 2024AY 2006-07

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Shakeer Ahamed, DR
Section 143Section 143(3)Section 263Section 40Section 40A(2)(b)Section 80I

relating to the A.Y. 2006-07 ITA No.1633/Hyd/2014 Page 2 and in response to the appeal of the Revenue, the Memorandum of Cross Objection (“CO”) has also been filed by M/S Suresh Productions Pvt. Ltd. (“the Assessee”). For the sake of convenience, this appeal and CO were heard together ... above grounds and such other grounds that may be urged at the time of hearing, the Respondent prays that the cross objections be allowed. 3) The Respondent craves leave to add to, amend or modify the above grounds of cross objections either before or at the time of hearing

DCIT, Central Circle, Ghaziabad vs. Kdp Buildwell Private Limited, Delhi

In the result, cross objections of the assessee are allowed and appeals of the

ITA 1812/DEL/2021[2012-13]Status: DisposedITAT Delhi16 Jul 2024AY 2012-13

Bench: Shri Saktijit Dey & Dr. Brr Kumar

Section 132Section 139(1)Section 14ASection 153ASection 68

1812/Del/2021 & CO nos. 56 & 57/Del/2022 O R D E R PER SAKTIJIT DEY, VP: Captioned appeals by the Revenue and cross objections by the assessee arise out of two separate orders of learned Commissioner of Income-tax (Appeals), Kanpur, for the assessment years 2011-12 and 2012-13. Grounds raised ... appeals and cross objections are, more or less, identical except variation in figures. 2. In its cross-objections the assessee has raised certain legal and jurisdictional issues challenging the validity of the assessment orders. Since the issues raised in the cross-objections are jurisdictional issues, going to the root

DCIT, CC Gzbd, Uttarpradesh vs. Kdp Buildwell Private Ltd., Delhi

In the result, cross objections of the assessee are allowed and appeals of the

ITA 1811/DEL/2021[2011-12]Status: DisposedITAT Delhi16 Jul 2024AY 2011-12

Bench: Shri Saktijit Dey & Dr. Brr Kumar

Section 132Section 139(1)Section 14ASection 153ASection 68

1812/Del/2021 & CO nos. 56 & 57/Del/2022 O R D E R PER SAKTIJIT DEY, VP: Captioned appeals by the Revenue and cross objections by the assessee arise out of two separate orders of learned Commissioner of Income-tax (Appeals), Kanpur, for the assessment years 2011-12 and 2012-13. Grounds raised ... appeals and cross objections are, more or less, identical except variation in figures. 2. In its cross-objections the assessee has raised certain legal and jurisdictional issues challenging the validity of the assessment orders. Since the issues raised in the cross-objections are jurisdictional issues, going to the root

Income Tax Officer, Ward-1, Ahmednagar vs. Atul Ashok Parakh, Ahmednagar

In the result, the appeal of the Revenue and Cross Objection of the assessee both are dismissed

ITA 305/PUN/2024[2014-15]Status: DisposedITAT Pune15 Jul 2024AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Prasad S. BhandariFor Respondent: Shri Pawan Bharati
Section 132Section 143(2)Section 147Section 148Section 69

hearing : 19-06-2024 Date of 15-07-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the Revenue and Cross Objection filed by the assessee arise out of order dated 21.12.2023 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi ... bank a/cs as total sales and computing commission income on Rs.1,48,26,460/- @ 0.514%.” 3. The assessee has raised the following grounds of cross objections:- “1. On facts and circumstances of the case and in law, the Ld. Assessing Officer erred in objecting the order of Resp

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Aarush Building Materials Private Limited, Hyderabad

In the result, appeal filed by the Revenue as well as the cross objection filed by the assessee are dismissed

ITA 618/HYD/2020[2017-18]Status: DisposedITAT Hyderabad11 Jul 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.618/Hyd/2020 (िनधा"रण वष"/Assessment Year: 201 ) Dy. Cit Vs. Aarush Building Circle 1(1) Materials (P) Ltd, Hyderabad Hyderabad Pan:Aagca9089G Cross Objection No.8/Hyd/2022 (Arising Out Of Ita No.618/Hyd/2020) (Appellant) (Respondent) Aarush Building Materials Vs. Dy. Cit (P) Ltd, Hyderabad Circle 1(1) Pan:Aagca9089G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sashank Dundu, Advocate राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 09/07/2024 घोषणा की तारीख/Pronouncement: 11/07/2024 आदेश/Order

For Appellant: Shri Sashank Dundu, AdvocateFor Respondent: : Smt. Sheetal Sarin, DR
Section 69

सं /ITA No.618/Hyd/2020 (िनधा"रण वष"/Assessment Year: 201 ) Dy. CIT Vs. Aarush Building Circle 1(1) Materials (P) Ltd, Hyderabad Hyderabad PAN:AAGCA9089G Cross Objection No.8/Hyd/2022 (Arising out of ITA No.618/Hyd/2020) (Appellant) (Respondent) Aarush Building Materials Vs. Dy. CIT (P) Ltd, Hyderabad Circle 1(1) PAN:AAGCA9089G Hyderabad (Appellant ... तारीख/Date of hearing: 09/07/2024 घोषणा की तारीख/Pronouncement: 11/07/2024 आदेश/ORDER Per Manjunatha, G. A.M This appeal filed by the Revenue and the Cross Objection filed by the assessee are directed against the order dated 28.08.2020 of the learned CIT (A)-1, Hyderabad, relating to Page

ITO, Corporate Ward-2(1), Chennai vs. M/S Encore It Solutions Private Limited, Chennai

In the result, both the appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 630/CHNY/2023[2016-17]Status: DisposedITAT Chennai11 Jul 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 630/Chny/2023 िनधा"रण वष"/Assessment Year:2016-17 & C.O No.28/Chny/2023 [In I.T.A. No.630/Chny/2023] The Income Tax Officer, Encore It Solutions Pvt. Corporate Ward 2(1), Vs. Ltd., Chennai – 600 034. Htc Towers, No.41 Gst Road, Guindy, Chennai – 600 032. Pan: Aaace 8044K (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross Objector) राज"व क" ओर से /Revenue By : Shrig. Suresh, Jcit िनधा"रती क" ओर से/Assessee By : Shri Vikram Vijayaraghavan, Advocate सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 11.07.2024

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: ShriG. Suresh, JCIT
Section 143(2)Section 143(3)Section 92C

घोषणा क" तारीख/Date of Pronouncement : 11.07.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the Revenue and cross objection by the assessee are arising out of the order of the Commissioner of Income Tax (Appeals), Chennai in ITA No.543/CIT(A)-16/2019-20 dated ... infirmity in the order of CIT(A) in view of above reasons. Hence, this issue of Revenue’s appeal is dismissed. 7. Coming to cross objection of the assessee in C.O. No.28/CHNY/2023, since we have adjudicated the issue of Revenue’s appeal on merits in favour of assessee, the cross

Asst. Commissioner of Income Tax, Circle-3(4), Mumbai vs. Reliance Industries Limited, Mumbai

ITA 1875/MUM/2024[2013-14]Status: DisposedITAT Mumbai10 Jul 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

For Appellant: Shri Nimesh VoraFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 115JSection 271(1)(c)

APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.Nos.1875 & 1872/Mum./2024 AND Cross Objection Nos.88 & 89/Mum./2024 Assessment Years 2013-2014 & 2014-2015 Reliance Industries Limited, The ACIT, Circle-3(4), Reliance Corporate Park, Room No.559, 5th Floor ... Date of Pronouncement : 10.07.2024 ORDER PER SATBEER SINGH GODARA, J.M. These Revenue’s twin appeals ITA.Nos.1875 & 1872/Mum./2024 with assessee’s as many cross objection nos.C.O.Nos.88 & 89/Mum./2024, for assessment years 2013- 2014 & 2014-2015; arise against the CIT(A)-57, Mumbai, Mumbai’s common DIN & Order no.ITBA

Assistant Commissioner of Income Tax, Circle-3(4), Mumbai vs. Reliance Industries Limited, Mumbai

ITA 1872/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Jul 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

For Appellant: Shri Nimesh VoraFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 115JSection 143(3)Section 271(1)(c)Section 274

APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.Nos.1875 & 1872/Mum./2024 AND Cross Objection Nos.88 & 89/Mum./2024 Assessment Years 2013-2014 & 2014-2015 Reliance Industries Limited, Reliance Corporate Park, vs. | Thane Belapur Road, Ghansoli, Navi Mumbai ... Date of Pronouncement : | 10.07.2024 ORDER PER SATBEER SINGH GODARA, J.M. These Revenue’s twin appeals ITA.Nos.1875 & 1872/Mum./2024 with assessee’s as many cross objection nos.C.O.Nos.88 & 89/Mum./2024, for assessment years 2013- 2014 & 2014-2015; arise against the CIT(A)-57, Mumbai, Mumbai’s common DIN & Order no.ITBA

ACIT Circle 4(3)(1), Mumbai vs. Magnus Properties Pvt. Ltd., Mumbai

In the result, both the appeals of the revenue are dismissed and

ITA 125/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Jul 2024AY 2017-18

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Mr. Nitesh JoshiFor Respondent: H.M. Bhatt
Section 143(1)Section 143(2)Section 143(3)

Bhatt Date of Hearing 16.05.2024 Date of Pronouncement 10.07.2024 Sez /ORDER Per Amarjit Singh (AM): Both these 2 appeals filed by the revenue and cross objection filed by the assessee pertaining to assessment years 2016-17 & 2017-18 are adjudicated together by this common order. Page |2 ITA Nos.118 & 125/Mum/2024 ... discussed supra in this order, therefore, applying the finding of ITA No. 118/Mum/2024 as mutatis mutandis this appeal of the revenue is also dismissed. Cross Objection No. 49/Mum/2024 “1. The learned Commissioner of Income tax (Appeals), NFAC (CIT-A) erred in not adjudicating on ground of appeal relating to disallowance

ACIT Circle 4 3 1, Mumbai vs. Magnus Properties Pvt. Ltd., Mumbai

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee is allowed

ITA 118/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Jul 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Mr. Nitesh JoshiFor Respondent: H.M. Bhatt
Section 143(1)Section 143(2)Section 143(3)

Date of Pronouncement 10.07.2024 आदेश / O R D E R Per Amarjit Singh (AM): Both these 2 appeals filed by the revenue and cross objection filed by the assessee pertaining to assessment years 2016-17 & 2017-18 are adjudicated together by this common order ... discussed supra in this order, therefore, applying the finding of ITA No. 118/Mum/2024 as mutatis mutandis this appeal of the revenue is also dismissed. Cross Objection No. 49/Mum/2024 “1. The learned Commissioner of Income tax (Appeals), NFAC (CIT-A) erred in not adjudicating on ground of appeal relating to disallowance

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, the appeal of the assessee in ITA Nos

ITA 2240/DEL/2019[2010-11]Status: HeardITAT Delhi10 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent AND Cross Objection Nos. 122 & 123/Del/2019 (In ITA Nos. 2239 to 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., DCIT 701-A, 7th Floor, Vs. Central ... I.T.A.Nos.2239 & 2240/Del/2019 & CO Nos.122 & 123/Del/2019 आदेश /O R D E R PER G.S. PANNU, V.P. These appeals are filed by the Revenue and Cross Objection by the Assessee against the common order of the Ld.CIT(Appeals)-4, Kanpur dated

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, the appeal of the assessee in ITA Nos

ITA 2239/DEL/2019[2009-10]Status: HeardITAT Delhi10 Jul 2024AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent AND Cross Objection Nos. 122 & 123/Del/2019 (In ITA Nos. 2239 to 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., DCIT 701-A, 7th Floor, Vs. Central ... I.T.A.Nos.2239 & 2240/Del/2019 & CO Nos.122 & 123/Del/2019 आदेश /O R D E R PER G.S. PANNU, V.P. These appeals are filed by the Revenue and Cross Objection by the Assessee against the common order of the Ld.CIT(Appeals)-4, Kanpur dated