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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

ACIT, Circle-1(1)(1), Vejalpur, Ahmedabad vs. Aculife Healthcare Pvt. Ltd., Ahmedabad

Accordingly, in light of the above discussion, the Department’s appeal for Assessment Years 2015-16 and 2016-17 are dismissed, and the assessee’s Cross Objections are allowed for the impugned asses...

ITA 789/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Chirag Patel on behalf of Shri HemanshuFor Respondent: Shri Akhilendra Pratap Yadaw, CIT D.R
Section 143(3)Section 263Section 43(6)

Hearing 17.01.2024 Date of Pronouncement 24.01.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: These are appeals filed by the Department and the Cross Objections filed by the Assessee against the order passed by Ld. CIT(A) allowing the appeal of the assessee, against the order passed ... ACIT vs. Aculife Healthcare Pvt. Ltd. Asst. Years –2015-16 & 2016-17 3. The Assessee has raised the following grounds of appeal in the Cross Objections: C.O. No. 20/Ahd/2023(A.Y. 2015-16):- “1) In law and in facts and circumstances of the Respondent's case, the learned Assessing Officer

ACIT, CC-2(1), Kol, Kolkata vs. Shalimar Hatcheries Limited, Kolkata

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

ITA 546/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Jan 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 35(1)(ii)

Appeals), Kolkata-20 dated 27.03.2023 passed for A.Y. 2012-13. 2. On receipt of notice in the Revenue’s appeal, assessee has filed Cross Objection bearing No. 13/KOL/2023. The Revenue has raised five grounds of appeal. However, its grievance revolves around a single issue, namely whether assessee is entitled ... However, before taking up the issue on merit, we deem it appropriate to consider the jurisdictional aspect pleaded by the assessee in the Cross Objection. Therefore, we first take the Cross Objection filed by the assessee. 2 Assessment Year: 2012-2013 & C.O. No. 13/KOL/2023 (in ITA No. 546/KOL/2023) Shalimar Hatcheries

DCIT, Central Circle-2(1), Chennai vs. M/S Hill Max Export, Coimbatore

In the result, appeal filed by the revenue is dismissed

ITA 742/CHNY/2023[2016-17]Status: DisposedITAT Chennai24 Jan 2024AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपीलसं./Ita No.: 742/Chny/2023 & Co No.: 39/Chny/2023 िनधा"रणवष" / Assessment Year: 2016-17 Deputy Commissioner Of Income M/S. Hill Max Export, Tax, V. No. 149/1, Central Circle 2(1), Pollachi Main Road, Room No. B3, Ground Floor, Kattampatti, Investigation Building, Jakkarpalayam-Vaipollachi, Chennai – 34. Coimbatore – 642 202. [Pan:Aahfh-2574-B] (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. V. Nanda Kumar, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Fca सुनवाई क" तारीख/Date Of Hearing : 28.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. V. Nanda Kumar, CIT
Section 132Section 133ASection 139Section 142(1)Section 153CSection 69B

तारीख/Date of Pronouncement : 24.01.2024 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: This appeal filed by the revenue and cross objection filed by the assessee are directed against common order passed by the learned Commissioner of Income Tax (Appeals)-19, Chennai, dated 20.04.2023 and pertains ... identical and issues are common, for the sake of convenience, the appeal filed by the revenue :-2-: ITA. No: 742/Chny/2023 & CO No: 39/Chny/2023 and cross objection filed by the assessee are being heard together and disposed off, by this consolidated order. 2. The revenue has raised following grounds of appeal

DCIT Central Circle 2(1), Chennai vs. M/S Appu Food Products, Cuddalore Chennai

ITA 667/CHNY/2023[2019-20]Status: DisposedITAT Chennai24 Jan 2024AY 2019-20

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 663, 664 & 667/Chny/2023 & Co Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner Of Income M/S. Appu Food Products, Tax, V. K-1, Sidco Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [Pan: Aabfa-1499-G] Investigation Building, Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

/Date of Pronouncement : 24.01.2024 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: These three appeals filed by the revenue and three cross objections filed by the assessee are directed against common order passed by the learned Commissioner of Income Tax (Appeals)-19, Chennai, dated 30.03.2023 and pertains ... common, for the sake of :-2-: ITA. Nos: 663, 664 & 667/Chny/2023 & CO Nos: 30, 31 & 32/Chny/2023 convenience, the appeals filed by the revenue and cross objections filed by the assessee are being heard together and disposed off, by this consolidated order. 2. The revenue has more or less raised common

DCIT Central Circle 2(1), Chennai vs. M/S. Appu Direct Pvt. Ltd., Cuddalore

ITA 666/CHNY/2023[2018-19]Status: DisposedITAT Chennai24 Jan 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 665 & 666/Chny/2023 & Co Nos.: 37 & 38/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of Income M/S. Appu Direct Pvt Ltd., Tax, V. S.No. 544/4A, 4B Opposite To Central Circle 2(1), National College, Kumbakonam, Room No. B3, Ground Floor, Panruti, Cuddalore – 607 103. Investigation Building, [Pan: Aawcs-9382-A] Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

/Date of Pronouncement : 24.01.2024 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: These two appeals filed by the revenue and two cross objections filed by the assessee are directed against common order passed by the learned Commissioner of Income Tax (Appeals)-19, Chennai, dated 30.03.2023 and pertains ... issues are common, for the sake of convenience, :-2-: ITA. Nos: 665 & 666/Chny/2023 & CO Nos: 37 & 38/Chny/2023 the appeals filed by the revenue and cross objections filed by the assessee are being heard together and disposed off, by this consolidated order. 2. The revenue has more or less raised common

DCIT Central Circle 2(1), Chennai vs. M/S. Appu Direct Pvt. Ltd., Cuddalore

ITA 665/CHNY/2023[2017-18]Status: DisposedITAT Chennai24 Jan 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 665 & 666/Chny/2023 & Co Nos.: 37 & 38/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of Income M/S. Appu Direct Pvt Ltd., Tax, V. S.No. 544/4A, 4B Opposite To Central Circle 2(1), National College, Kumbakonam, Room No. B3, Ground Floor, Panruti, Cuddalore – 607 103. Investigation Building, [Pan: Aawcs-9382-A] Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

/Date of Pronouncement : 24.01.2024 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: These two appeals filed by the revenue and two cross objections filed by the assessee are directed against common order passed by the learned Commissioner of Income Tax (Appeals)-19, Chennai, dated 30.03.2023 and pertains ... issues are common, for the sake of convenience, :-2-: ITA. Nos: 665 & 666/Chny/2023 & CO Nos: 37 & 38/Chny/2023 the appeals filed by the revenue and cross objections filed by the assessee are being heard together and disposed off, by this consolidated order. 2. The revenue has more or less raised common

DCIT Central Circle 2(1), Chennai vs. M/S Appu Food Products, Cuddalore Chennai

ITA 664/CHNY/2023[2018-19]Status: DisposedITAT Chennai24 Jan 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 663, 664 & 667/Chny/2023 & Co Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner Of Income M/S. Appu Food Products, Tax, V. K-1, Sidco Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [Pan: Aabfa-1499-G] Investigation Building, Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

/Date of Pronouncement : 24.01.2024 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: These three appeals filed by the revenue and three cross objections filed by the assessee are directed against common order passed by the learned Commissioner of Income Tax (Appeals)-19, Chennai, dated 30.03.2023 and pertains ... common, for the sake of :-2-: ITA. Nos: 663, 664 & 667/Chny/2023 & CO Nos: 30, 31 & 32/Chny/2023 convenience, the appeals filed by the revenue and cross objections filed by the assessee are being heard together and disposed off, by this consolidated order. 2. The revenue has more or less raised common

DCIT Central Circle 2(1), Chennai vs. M/S Appu Food Products, Cuddalore Chennai

ITA 663/CHNY/2023[2017-18]Status: DisposedITAT Chennai24 Jan 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 663, 664 & 667/Chny/2023 & Co Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner Of Income M/S. Appu Food Products, Tax, V. K-1, Sidco Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [Pan: Aabfa-1499-G] Investigation Building, Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

/Date of Pronouncement : 24.01.2024 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: These three appeals filed by the revenue and three cross objections filed by the assessee are directed against common order passed by the learned Commissioner of Income Tax (Appeals)-19, Chennai, dated 30.03.2023 and pertains ... common, for the sake of :-2-: ITA. Nos: 663, 664 & 667/Chny/2023 & CO Nos: 30, 31 & 32/Chny/2023 convenience, the appeals filed by the revenue and cross objections filed by the assessee are being heard together and disposed off, by this consolidated order. 2. The revenue has more or less raised common

Netlink Software Pvt. Ltd., New Delhi vs. DCIT, Circle- 18(1), New Delhi

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

ITA 6525/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Jan 2024AY 2013-14

Bench: Sh. N. K. Billaiya & Ms Astha Chandraassessment Year: 2013-14 Netlink Software Pvt. Ltd. Vs. Dcit G-3, Ground Floor, Circle – 18 (1) Community Centre, C- Delhi Block, Naraina Vihar, New Delhi-110028 Pan No.Aaccn5731A (Appellant) (Respondent)

Section 250Section 40

basis of remand report issued by the Ld. Assessing Officer, the Ld. CIT(A)-37 failed to grant any opportunity for rebuttal and file cross objections or rejoinder, thereby, violating the well-established principle of Audi Alteram Portem and thus the Order is liable to be quashed. 4. That

DCIT-15(3)(1), Mumbai vs. Reliance Power Ltd, Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3424/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Jan 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

learned assessing officer by the decision of coordinate bench in assessee’s own case for assessment year 2014 – 15 in ITA number 1952/M/2023 and cross objection number 70/M/2023 dated 25/10/2023. Further regarding the retrospective applicability of the amendment made by The Finance Act 2022, the honourable Delhi High Court

DCIT-15(3)(1), Mumbai vs. Reliance Power Ltd, Navi Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3423/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jan 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

learned assessing officer by the decision of coordinate bench in assessee’s own case for assessment year 2014 – 15 in ITA number 1952/M/2023 and cross objection number 70/M/2023 dated 25/10/2023. Further regarding the retrospective applicability of the amendment made by The Finance Act 2022, the honourable Delhi High Court

Reliance Power Limited, Mumbai Suburban vs. Deputy Commissioner of Income Tax Circle 15(3)(1), Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3044/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jan 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

learned assessing officer by the decision of coordinate bench in assessee’s own case for assessment year 2014 – 15 in ITA number 1952/M/2023 and cross objection number 70/M/2023 dated 25/10/2023. Further regarding the retrospective applicability of the amendment made by The Finance Act 2022, the honourable Delhi High Court

Reliance Power Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle, 15(3)(1), Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3043/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Jan 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

learned assessing officer by the decision of coordinate bench in assessee’s own case for assessment year 2014 – 15 in ITA number 1952/M/2023 and cross objection number 70/M/2023 dated 25/10/2023. Further regarding the retrospective applicability of the amendment made by The Finance Act 2022, the honourable Delhi High Court

DCIT, Central Circle-II, Noida vs. Zync Global Pvt. Ltd., Noida

ITA 4457/DEL/2019[2014-15]Status: DisposedITAT Delhi22 Jan 2024AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar U.S.

Section 153Section 153D

DCIT Vs. Zync Global Pvt. Ltd. Central Circle –II B-16, Sector-2, Noida Noida U.P. 201301 PAN No.AAACZ5235H (APPELLANT) (RESPONDENT) Cross Objection No.55 & 56/Del/2022 (In ITA No.4456/Del/2019 & 4457/Del/2019 Assessment Year: 2013-14 & 2014-15 Zync Global Pvt. Ltd. Vs. DCIT B-16, Sector-2, Noida Central Circle ... Pranav Yadav, Advocate Date of hearing: 17/01/2024 Date of Pronouncement: 22/01/2024 ORDER PER N. K. BILLAIYA, AM: ITA No.4456/Del/2019 and 4457/Del/2019 and cross objection No.55/Del/2022 and 56/Del/2022 are appeals and cross objections by the revenue and the assessee preferred against the order of the CIT(A)-4, Kanpur dated

DCIT, Central Circle-II, Noida vs. Zync Global Pvt. Ltd., Noida

ITA 4456/DEL/2019[2013-14]Status: DisposedITAT Delhi22 Jan 2024AY 2013-14

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar U.S.

Section 153Section 153D

DCIT Vs. Zync Global Pvt. Ltd. Central Circle –II B-16, Sector-2, Noida Noida U.P. 201301 PAN No.AAACZ5235H (APPELLANT) (RESPONDENT) Cross Objection No.55 & 56/Del/2022 (In ITA No.4456/Del/2019 & 4457/Del/2019 Assessment Year: 2013-14 & 2014-15 Zync Global Pvt. Ltd. Vs. DCIT B-16, Sector-2, Noida Central Circle ... Pranav Yadav, Advocate Date of hearing: 17/01/2024 Date of Pronouncement: 22/01/2024 ORDER PER N. K. BILLAIYA, AM: ITA No.4456/Del/2019 and 4457/Del/2019 and cross objection No.55/Del/2022 and 56/Del/2022 are appeals and cross objections by the revenue and the assessee preferred against the order of the CIT(A)-4, Kanpur dated

Zync Global Pvt. Ltd., Noida vs. DCIT, Central Circle, Noida

ITA 7640/DEL/2018[2015-16]Status: DisposedITAT Delhi22 Jan 2024AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar U.S.

Section 153Section 153D

DCIT Vs. Zync Global Pvt. Ltd. Central Circle –II B-16, Sector-2, Noida Noida U.P. 201301 PAN No.AAACZ5235H (APPELLANT) (RESPONDENT) Cross Objection No.55 & 56/Del/2022 (In ITA No.4456/Del/2019 & 4457/Del/2019 Assessment Year: 2013-14 & 2014-15 Zync Global Pvt. Ltd. Vs. DCIT B-16, Sector-2, Noida Central Circle ... Pranav Yadav, Advocate Date of hearing: 17/01/2024 Date of Pronouncement: 22/01/2024 ORDER PER N. K. BILLAIYA, AM: ITA No.4456/Del/2019 and 4457/Del/2019 and cross objection No.55/Del/2022 and 56/Del/2022 are appeals and cross objections by the revenue and the assessee preferred against the order of the CIT(A)-4, Kanpur dated

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 946/BANG/2023[2015-16]Status: DisposedITAT Bangalore19 Jan 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

Pronouncement : 19-01-2024 Page 2 ITA Nos. 943 to 946/Bang/2023 & C.O. Nos. 14 to 17/Bang/2023 ORDER PER BENCH The instant appeals and cross objections filed by the respective parties are directed against the order passed by the Ld.CIT(A)- 12, Bangalore all dated 30.08.2023 for A.Ys ... though raised by the assessee in each year are not pressed. Hence this particular ground of appeal is dismissed as not pressed. The cross objections are, therefore, dismissed as not pressed. This here apply mutatis mutandis in A.Ys. 2013-14 and 2014- 15. 3. So far as the cross objection

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 945/BANG/2023[2014-15]Status: DisposedITAT Bangalore19 Jan 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

Pronouncement : 19-01-2024 Page 2 ITA Nos. 943 to 946/Bang/2023 & C.O. Nos. 14 to 17/Bang/2023 ORDER PER BENCH The instant appeals and cross objections filed by the respective parties are directed against the order passed by the Ld.CIT(A)- 12, Bangalore all dated 30.08.2023 for A.Ys ... though raised by the assessee in each year are not pressed. Hence this particular ground of appeal is dismissed as not pressed. The cross objections are, therefore, dismissed as not pressed. This here apply mutatis mutandis in A.Ys. 2013-14 and 2014- 15. 3. So far as the cross objection

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 944/BANG/2023[2013-14]Status: DisposedITAT Bangalore19 Jan 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

Pronouncement : 19-01-2024 Page 2 ITA Nos. 943 to 946/Bang/2023 & C.O. Nos. 14 to 17/Bang/2023 ORDER PER BENCH The instant appeals and cross objections filed by the respective parties are directed against the order passed by the Ld.CIT(A)- 12, Bangalore all dated 30.08.2023 for A.Ys ... though raised by the assessee in each year are not pressed. Hence this particular ground of appeal is dismissed as not pressed. The cross objections are, therefore, dismissed as not pressed. This here apply mutatis mutandis in A.Ys. 2013-14 and 2014- 15. 3. So far as the cross objection

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

ITA 943/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Jan 2024AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri Narendra Kumar JainFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

Pronouncement : 19-01-2024 Page 2 ITA Nos. 943 to 946/Bang/2023 & C.O. Nos. 14 to 17/Bang/2023 ORDER PER BENCH The instant appeals and cross objections filed by the respective parties are directed against the order passed by the Ld.CIT(A)- 12, Bangalore all dated 30.08.2023 for A.Ys ... though raised by the assessee in each year are not pressed. Hence this particular ground of appeal is dismissed as not pressed. The cross objections are, therefore, dismissed as not pressed. This here apply mutatis mutandis in A.Ys. 2013-14 and 2014- 15. 3. So far as the cross objection