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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

M/S. ACIT, New Delhi vs. M/S. Bbc World (India) Pvt. Ltd., New Delhi

In the result, the appeal filed by the Revenue and the cross objection

ITA 5640/DEL/2011[2004-05]Status: DisposedITAT Delhi10 Nov 2023AY 2004-05

Bench: Shri Shamim Yahya & Ms. Astha Chandraacit, Circle 2 (1), Vs. M/S. Bbc World (India) Pvt.Ltd., New Delhi. 518-522, World Trade Centre, Babar Road, New Delhi. (Pan : Aabcb5209Q) Co No.51/Del/2012 (In Ita No.5640/Del/2011) (Assessment Year: 2004-05) M/S. Bbc World (India) Pvt.Ltd., Vs. Acit, Circle 2 (1), 518-522, World Trade Centre, New Delhi. Babar Road, New Delhi. (Pan : Aabcb5209Q) (Appellant) (Respondent) Assessee By : Shri Darpan Kirpalani, Advocate Revenue By : Shri Manu Chaurasia, Sr. Dr Date Of Hearing : 19.10.2023 Date Of Order : 10.11.2023 Order

For Appellant: Shri Darpan Kirpalani, AdvocateFor Respondent: Shri Manu Chaurasia, Sr. DR

Date of Hearing : 19.10.2023 Date of Order : 10.11.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This is an appeal by the Revenue and the cross objection by the assessee arising out of the order of ld. CIT (Appeals)-XX, New Delhi dated 31.10.2011 for the assessment year ... above, we uphold the order of the ld. CIT (A) on this issue. 18. The ground taken by the assessee in the cross objection read as under:- “On the facts and circumstances of the case and in law, we wish to rely on the order dated October 31, 2011 issued

The Dy. Commissioner of Income Tax, Amritsar vs. Sh. Jaimal Singh, L/H. Sh. Prem Chand, Tarn Taran

In the result, the appeal bearing ITA No

ITA 82/ASR/2016[2008-09]Status: DisposedITAT Amritsar09 Nov 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(9)Section 147Section 250Section 250(6)Section 263

Wadhera, Sr. DR. Date of Hearing 05.10.2023 Date of Pronouncement 09.11.2023 ORDER Per: Anikesh Banerjee, JM: This is Department’s appeal and assessee’s Cross-objection for assessment year 2008-09. The appeal order is challenged by both revenue and I.T.A. No. 82/Asr/2016 2 & C.O. 11/Asr/2016 assessee which was passed ... heir Sh. Jaimal Singh. The appellant craves leave to amend or add any or more ground(s) of appeal.” 2.1. The grounds in the Cross Objection of the assessee have also been raised the following grounds: “1. The Learned CIT A has erred in law and facts and circumstances

DCIT Central Circle-20, Delhi vs. Sumit Mittal, Delhi

Appeals of the Revenue are dismissed

ITA 833/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Nov 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2011-12 Dcit Sumit Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 2. Co No.9/Del/2023 -Do- Sumit Mittal Dcit (In Ita No.833/Del/2022) Circle – 20 (Pan : Aegpm 9069 R) Delhi 3. -Do- Dcit Kailash Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 4. Co No.10/Del/2023 -Do- Kailash Mittal Dcit (In Ita No.831/Del/2022) Circle – 20 (Pan : Aaipm 8100 H) Delhi 5. -Do- Dcit Aanshika Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West, New Delhi -110 035 (Pan : Adupa 7586 J) Assessee By Shri Shri Anmol Sinha, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 26.09.2023 Date Of Pronouncement: 09.11.2023 O R D E R

Section 142ASection 153ASection 153A(1)(a)Section 56(2)(vii)Section 69A

Nos.9 & 10/Del/2023 (in ITA Nos. 833 & 831/Del/2022) order dated 27.12.2019 143(3) of the Income 28.01.2022 Tax Act, 1961. 2 CO No.9/Del/2023 -NA- -NA- Cross Objection in ITA No.833/Del/2022 3. CIT(A)-27, Assessment Assessment Order under New Delhi order dated section 153A r.w.s order dated ... Income 28.01.2022 Tax Act, 1961. 4. CO No.10/Del/2023 -NA- -NA- Cross Objection in ITA No.831/Del/2022 5. CIT(A)-27, Assessment Assessment Order under New Delhi order dated section 153A r.w.s order dated 27.12.2019 143(3) of the Income 28.01.2022 Tax Act, 1961. ITA No. 833/Del/2022- & CO-9/Del/2023-

DCIT Central Circle-20, Delhi vs. Kailash Mittal, Delhi

Appeals of the Revenue are dismissed

ITA 831/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Nov 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2011-12 Dcit Sumit Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 2. Co No.9/Del/2023 -Do- Sumit Mittal Dcit (In Ita No.833/Del/2022) Circle – 20 (Pan : Aegpm 9069 R) Delhi 3. -Do- Dcit Kailash Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 4. Co No.10/Del/2023 -Do- Kailash Mittal Dcit (In Ita No.831/Del/2022) Circle – 20 (Pan : Aaipm 8100 H) Delhi 5. -Do- Dcit Aanshika Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West, New Delhi -110 035 (Pan : Adupa 7586 J) Assessee By Shri Shri Anmol Sinha, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 26.09.2023 Date Of Pronouncement: 09.11.2023 O R D E R

Section 142ASection 153ASection 153A(1)(a)Section 56(2)(vii)Section 69A

Nos.9 & 10/Del/2023 (in ITA Nos. 833 & 831/Del/2022) order dated 27.12.2019 143(3) of the Income 28.01.2022 Tax Act, 1961. 2 CO No.9/Del/2023 -NA- -NA- Cross Objection in ITA No.833/Del/2022 3. CIT(A)-27, Assessment Assessment Order under New Delhi order dated section 153A r.w.s order dated ... Income 28.01.2022 Tax Act, 1961. 4. CO No.10/Del/2023 -NA- -NA- Cross Objection in ITA No.831/Del/2022 5. CIT(A)-27, Assessment Assessment Order under New Delhi order dated section 153A r.w.s order dated 27.12.2019 143(3) of the Income 28.01.2022 Tax Act, 1961. ITA No. 833/Del/2022- & CO-9/Del/2023-

DCIT Circle-20, Delhi vs. Aanshika Mittal, Delhi

Appeals of the Revenue are dismissed

ITA 828/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Nov 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2011-12 Dcit Sumit Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 2. Co No.9/Del/2023 -Do- Sumit Mittal Dcit (In Ita No.833/Del/2022) Circle – 20 (Pan : Aegpm 9069 R) Delhi 3. -Do- Dcit Kailash Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 4. Co No.10/Del/2023 -Do- Kailash Mittal Dcit (In Ita No.831/Del/2022) Circle – 20 (Pan : Aaipm 8100 H) Delhi 5. -Do- Dcit Aanshika Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West, New Delhi -110 035 (Pan : Adupa 7586 J) Assessee By Shri Shri Anmol Sinha, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 26.09.2023 Date Of Pronouncement: 09.11.2023 O R D E R

Section 142ASection 153ASection 153A(1)(a)Section 56(2)(vii)Section 69A

Nos.9 & 10/Del/2023 (in ITA Nos. 833 & 831/Del/2022) order dated 27.12.2019 143(3) of the Income 28.01.2022 Tax Act, 1961. 2 CO No.9/Del/2023 -NA- -NA- Cross Objection in ITA No.833/Del/2022 3. CIT(A)-27, Assessment Assessment Order under New Delhi order dated section 153A r.w.s order dated ... Income 28.01.2022 Tax Act, 1961. 4. CO No.10/Del/2023 -NA- -NA- Cross Objection in ITA No.831/Del/2022 5. CIT(A)-27, Assessment Assessment Order under New Delhi order dated section 153A r.w.s order dated 27.12.2019 143(3) of the Income 28.01.2022 Tax Act, 1961. ITA No. 833/Del/2022- & CO-9/Del/2023-

ACIT, Central Circle-4, Surat vs. Valencia Corporation, Surat

In the result, this appeal of revenue is dismissed

ITA 257/SRT/2022[2016-17]Status: DisposedITAT Surat09 Nov 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) A.C.I.T. M/S Valencia Corporation, Central Circle-4, S. No. 400, T.P. No. 29 (Vesu-Rundh Vs. Surat. Magdalla), F.P. No. 45/2, Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant Respondednt C.O. No. 17/Srt/2023 (Arising Out Of Ita No. 257/Srt/2022)(Ay: 2016-17) M/S Valencia Corporation, A.C.I.T. S. No. 400, T.P. No. 29 (Vesu- Central Circle-4, Vs. Rundh Magdalla), F.P. No. 45/2, Surat. Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant/Objector Respondednt

Section 250(4)Section 250(5)Section 254(1)Section 41Section 41(1)

pronouncement 09/11/2023 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. The appeal by the Revenue and Cross Objection (CO) by the assessee are directed against the order of learned Commissioner of Income tax (Appeals)-4, Surat [‘ld. CIT(A)’ for short] dated 14/06/2022 ... additional evidence but it does not restrain Commissioner (Appeals) power under section 250(4) or section 250(5). 4. In addition and alternative to cross objection No. 1, 2, & 3, in view of the facts and circumstances of the case and in law, the Ld. CIT(A) has rightly appreciated

ACIT, Central Circle-2, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

Kumar Arunodaya ORDER/ आदेश Per Rajesh Kumar, AM: These cross appeals by the assessee and by the revenue and the cross objections by the assessee are directed against the orders of the Ld. Commissioner of Income Tax, (Appeal)-Hazaribagh[hereinafter referred to as ‘Ld.CIT(A)’] for the assessment years2012 ... 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya 12. C.O. No. 02/Pat/2021 for AY 2012-13 Cross-objection raised by the assessee in support of the order of Ld. CIT(A) and since we have dismissed the appeal of the revenue, then

Kumar Arunodaya, Patna vs. Assistant Commissioner of Income Tax - 6, Patna [New – Deputy Commissioner of Income Tax, Central Circle – 2, Patna]

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

Kumar Arunodaya ORDER/ आदेश Per Rajesh Kumar, AM: These cross appeals by the assessee and by the revenue and the cross objections by the assessee are directed against the orders of the Ld. Commissioner of Income Tax, (Appeal)-Hazaribagh[hereinafter referred to as ‘Ld.CIT(A)’] for the assessment years2012 ... 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya 12. C.O. No. 02/Pat/2021 for AY 2012-13 Cross-objection raised by the assessee in support of the order of Ld. CIT(A) and since we have dismissed the appeal of the revenue, then

ACIT, Circle-4, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

Kumar Arunodaya ORDER/ आदेश Per Rajesh Kumar, AM: These cross appeals by the assessee and by the revenue and the cross objections by the assessee are directed against the orders of the Ld. Commissioner of Income Tax, (Appeal)-Hazaribagh[hereinafter referred to as ‘Ld.CIT(A)’] for the assessment years2012 ... 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya 12. C.O. No. 02/Pat/2021 for AY 2012-13 Cross-objection raised by the assessee in support of the order of Ld. CIT(A) and since we have dismissed the appeal of the revenue, then

DCIT, Circle-4, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

Kumar Arunodaya ORDER/ आदेश Per Rajesh Kumar, AM: These cross appeals by the assessee and by the revenue and the cross objections by the assessee are directed against the orders of the Ld. Commissioner of Income Tax, (Appeal)-Hazaribagh[hereinafter referred to as ‘Ld.CIT(A)’] for the assessment years2012 ... 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya 12. C.O. No. 02/Pat/2021 for AY 2012-13 Cross-objection raised by the assessee in support of the order of Ld. CIT(A) and since we have dismissed the appeal of the revenue, then

Kumar Arunosaya, Patna vs. A.O., Circle-6, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

Kumar Arunodaya ORDER/ आदेश Per Rajesh Kumar, AM: These cross appeals by the assessee and by the revenue and the cross objections by the assessee are directed against the orders of the Ld. Commissioner of Income Tax, (Appeal)-Hazaribagh[hereinafter referred to as ‘Ld.CIT(A)’] for the assessment years2012 ... 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya 12. C.O. No. 02/Pat/2021 for AY 2012-13 Cross-objection raised by the assessee in support of the order of Ld. CIT(A) and since we have dismissed the appeal of the revenue, then

Indianoil Adani Ventures Limited (Formerly Known As "Indian Oiltanking Limited"), Mumbai vs. ITO - 10(3)(3), Mumbai

In the result, the appeals of the assessee in I

ITA 2402/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 Nov 2023AY 2002-2003

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Ms. Vasanti Patel a/w DeepaFor Respondent: Shri K.C Selvamani, CIT-DR
Section 115JSection 143(3)Section 144C(13)Section 14ASection 234D

Date of Hearing : 06.11.2023 Date of Pronouncement O R D E R Per Padmavathy S: The appeal of the assessee and the cross objections of the revenue for assessment year (AY) 2002-03 are against the order of the Commissioner Income Tax (Appeals) – X, Mumbai (the Ld. CIT(A)) dated ... directed the AO to allow depreciation on the same. 5. Aggrieved, the assesee is in appeal before the Tribunal. The revenue has raised cross objections with regard to the depreciation allowed by the CIT(A) on the expenditure incurred on development of lease hold land and for right

DCIT, Circle-3(3)(1), Mumbai vs. M/S. Total Energies Marketing India P Ltd (Formerly Known As M/S. Total Oil India P Ltd, Mumbai

ITA 97/MUM/2023[2017-18]Status: DisposedITAT Mumbai03 Nov 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ketan VedFor Respondent: Shri Biswanath Das, D.R
Section 115Section 143(3)Section 40

Circle 3(3) (1), Mumbai [the LD AO] for assessment year 2018-19 and 2017-18, files two appeals. The assessee has filed cross objections in both the assessment years. As commons issues are involved in the appeals and cross objections, those are being disposed of by this common order ... demurrage charges and reimbursement of salary paid to seconded employees on account of non-deduction of tax at source. 03. The assessee has filed cross objection for refund of the excess dividend distribution tax paid on account of dividend paid to non-resident shareholder, viz. Total Marketing Services, France

DCIT, Circle-3(3)(1), Mumbai vs. M/S. Total Energies Marketing India P Ltd. (Formerly Known As M/S. Total Oil India P Ltd.), Mumbai

ITA 96/MUM/2023[2018-19]Status: DisposedITAT Mumbai03 Nov 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ketan VedFor Respondent: Shri Biswanath Das, D.R
Section 115Section 143(3)Section 40

Circle 3(3) (1), Mumbai [the LD AO] for assessment year 2018-19 and 2017-18, files two appeals. The assessee has filed cross objections in both the assessment years. As commons issues are involved in the appeals and cross objections, those are being disposed of by this common order ... demurrage charges and reimbursement of salary paid to seconded employees on account of non-deduction of tax at source. 03. The assessee has filed cross objection for refund of the excess dividend distribution tax paid on account of dividend paid to non-resident shareholder, viz. Total Marketing Services, France

ACIT-1(1)(1), Mumbai vs. Hdfc Life Inusrance Company Limited, Mumbai

In the result, the appeal by the revenue as well as the Cross objection of the assessee for the A

ITA 1848/MUM/2023[2018-2019]Status: DisposedITAT Mumbai01 Nov 2023AY 2018-2019

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 10Section 14ASection 44

ITsA1775 & 1848/Mum/2023 HDFC Life Insurance Co Ltd O R D E R Per Padmavathy S (AM): These appeals by the Revenue and the cross objections by the Assessee are against the separate orders of the Commissioner of Income-tax, (National Faceless Appeal Centre, Delhi [in short, „the CIT(A)] dated ... revenue is dismissed. CO No.75/Mum/2023 filed by the assessee 16. In view of our decision in the appeal filed by the revenue, the cross objection filed by the assessee for A.Y. 2017-18 have becomes infructuous, therefore, dismissed. ITA No. 1848/Mumbai-2023 (A.Y. 2018-19) & CO No.76/Mum/2023 16. The assessee filed

ACIT 1(1)(1), Mumbai vs. M/S Hdfc Standard Life Insurance Co. Ltd (Now Known As Hdfc Life Insurance Co Ltd.), Mumbai

In the result, the appeal by the revenue as well as the Cross objection of the assessee for the A

ITA 1775/MUM/2023[2017-18]Status: DisposedITAT Mumbai01 Nov 2023AY 2017-18

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 10Section 14ASection 44

ITsA1775 & 1848/Mum/2023 HDFC Life Insurance Co Ltd O R D E R Per Padmavathy S (AM): These appeals by the Revenue and the cross objections by the Assessee are against the separate orders of the Commissioner of Income-tax, (National Faceless Appeal Centre, Delhi [in short, „the CIT(A)] dated ... revenue is dismissed. CO No.75/Mum/2023 filed by the assessee 16. In view of our decision in the appeal filed by the revenue, the cross objection filed by the assessee for A.Y. 2017-18 have becomes infructuous, therefore, dismissed. ITA No. 1848/Mumbai-2023 (A.Y. 2018-19) & CO No.76/Mum/2023 16. The assessee filed

Income Tax Officer-12(1)(1), Mumbai vs. Ankita Reality and Development Private Limited, Mumbai

In the result, the appeal of the revenue as well as CO of the assessee are dismissed

ITA 2212/MUM/2023[2015-2016]Status: DisposedITAT Mumbai31 Oct 2023AY 2015-2016

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.2212/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) Ito-12(1)(1) बिधम/ Ankita Reality & Room No.129 1St Floor, Development Pvt. Ltd. Vs. Aayakar Bhavan, M. H. Cts-40-44, Sahara India Road, Mumbai-400020. Points, Sv Road, Goregaon West, Mumbai- 400104. Cross Objection No. 106/Mum/2023 Arising Out Of I.T.A. No.2212/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) Ankita Reality & बिधम/ Ito-12(1)(1) Room No.129 1St Floor, Development Pvt. Ltd. Vs. Cts-40-44, Sahara India Aayakar Bhavan, M. H. Points, Sv Road, Goregaon Road, Mumbai-400020. West, Mumbai-400104. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaeca4513D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Siddharth Srivastave/Ms. Ekta Shah Revenue By: Shri Manoj Kumar Sinha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 17/10/2023 घोषणा की तारीख /Date Of Pronouncement: 31/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue & The Cross- Objection (Co) Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 19.04.2023 For The Ay 2015-16. 2. The Main Grievance Of The Revenue Is Against The Action Of The Ld. Cit(A) Deleting The Penalty Levied U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Pointed Out That Assessee Had Not 2 Co. No.106/M/23 A.Y. 2015-16 Ankita Reality & Development Pvt. Ltd. Filed The Return Of Income U/S 139(1) Of The Act. & The Cross- Objection (Co) Has Been Filed By The Assessee, Supporting The Action Of The Ld Cit(A), As Well As Has Raised Certain Legal Issues.

For Appellant: Shri Siddharth Srivastave/Ms. EktaFor Respondent: Shri Manoj Kumar Sinha (Sr. AR)
Section 139(1)Section 139(4)Section 147Section 148Section 194CSection 271(1)Section 271(1)(c)Section 274

Floor, Development Pvt. Ltd. Vs. Aayakar Bhavan, M. H. CTS-40-44, Sahara India Road, Mumbai-400020. Points, SV Road, Goregaon West, Mumbai- 400104. Cross Objection No. 106/Mum/2023 Arising out of I.T.A. No.2212/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) Ankita Reality and बिधम/ ITO-12(1)(1) Room No.129 ... Pronouncement: 31/10/2023 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the revenue and the cross- objection (CO) preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 19.04.2023 for the AY 2015-16. 2. The main

Dy. Commissioner of Income Tax, Central Circle-4(1), Mumbai vs. Shri Bharat Giridharilal Rughani, Mumbai

ITA 1517/MUM/2023[2018-2019]Status: DisposedITAT Mumbai31 Oct 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri S Srinivasu, CIT DR
Section 133ASection 143(3)Section 147Section 153A

Bench: Aforesaid appeals filed by the Deputy Commissioner of Income Tax, Central Circle-4(1), Mumbai (hereinafter referred to as the Revenue) and cross objections filed by Shri Bharat Girdharlal Rughani (hereinafter referred to as the assessee) challenging the impugned orders having identical question of facts and law are taken ... alter any of the ground of appeal, if need be.” 3. The cross objector Shri Girdharlal (the assessee) by filing the cross objections for A.Y. 2013-14 to 2016-17 sought to challenge the impugned orders all dated 14.02.2023 passed by the Ld. CIT(A) by raising identically worded grounds

Dy. Commissioner of Income Tax, Central Circle-4(1), Mumbai vs. Shri Bharat Giridharilal Rughani, Mumbai

ITA 1516/MUM/2023[2017-2018]Status: DisposedITAT Mumbai31 Oct 2023AY 2017-2018

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri S Srinivasu, CIT DR
Section 133ASection 143(3)Section 147Section 153A

Bench: Aforesaid appeals filed by the Deputy Commissioner of Income Tax, Central Circle-4(1), Mumbai (hereinafter referred to as the Revenue) and cross objections filed by Shri Bharat Girdharlal Rughani (hereinafter referred to as the assessee) challenging the impugned orders having identical question of facts and law are taken ... alter any of the ground of appeal, if need be.” 3. The cross objector Shri Girdharlal (the assessee) by filing the cross objections for A.Y. 2013-14 to 2016-17 sought to challenge the impugned orders all dated 14.02.2023 passed by the Ld. CIT(A) by raising identically worded grounds

Dy. Commissioner of Income Tax, Central Circle-4(1), Mumbai vs. Shri Bharat Giridharilal Rughani, Mumbai

ITA 1515/MUM/2023[2016-2017]Status: DisposedITAT Mumbai31 Oct 2023AY 2016-2017

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri S Srinivasu, CIT DR
Section 133ASection 143(3)Section 147Section 153A

Bench: Aforesaid appeals filed by the Deputy Commissioner of Income Tax, Central Circle-4(1), Mumbai (hereinafter referred to as the Revenue) and cross objections filed by Shri Bharat Girdharlal Rughani (hereinafter referred to as the assessee) challenging the impugned orders having identical question of facts and law are taken ... alter any of the ground of appeal, if need be.” 3. The cross objector Shri Girdharlal (the assessee) by filing the cross objections for A.Y. 2013-14 to 2016-17 sought to challenge the impugned orders all dated 14.02.2023 passed by the Ld. CIT(A) by raising identically worded grounds