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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

Sunanda Sharma, Gurgaon vs. DCIT, Central Circle-7, Delhi

In the result, all the appeals of the assessees are allowed

ITA 1892/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Oct 2023AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 250Section 254

Faridabad, New Delhi Haryana PAN :AFSPC1241A (Appellant) (Respondent) Date of hearing 10.10.2023 Date of pronouncement 18.10.2023 ORDER 2. The grounds raised in the cross-objections are as under: “1. On the facts and circumstances of the case, the assessment order is null and void as the same is in violation ... absence of any incriminating material being found during the course of search.” 3. As could be seen from ground no. 1 in the cross objections, the issue raised is a purely legal and jurisdictional going to the root of the matter. Therefore, we propose to deal with the issue

Sunanda Sharma, Gurgaon vs. DCIT, Central Circle-7, Delhi

In the result, all the appeals of the assessees are allowed

ITA 1891/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Oct 2023AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 250Section 254

Faridabad, New Delhi Haryana PAN :AFSPC1241A (Appellant) (Respondent) Date of hearing 10.10.2023 Date of pronouncement 18.10.2023 ORDER 2. The grounds raised in the cross-objections are as under: “1. On the facts and circumstances of the case, the assessment order is null and void as the same is in violation ... absence of any incriminating material being found during the course of search.” 3. As could be seen from ground no. 1 in the cross objections, the issue raised is a purely legal and jurisdictional going to the root of the matter. Therefore, we propose to deal with the issue

Shafali Gupta, Gurgaon vs. DCIT, Central Circle-7, Delhi

In the result, all the appeals of the assessees are allowed

ITA 1890/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Oct 2023AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 250Section 254

Faridabad, New Delhi Haryana PAN :AFSPC1241A (Appellant) (Respondent) Date of hearing 10.10.2023 Date of pronouncement 18.10.2023 ORDER 2. The grounds raised in the cross-objections are as under: “1. On the facts and circumstances of the case, the assessment order is null and void as the same is in violation ... absence of any incriminating material being found during the course of search.” 3. As could be seen from ground no. 1 in the cross objections, the issue raised is a purely legal and jurisdictional going to the root of the matter. Therefore, we propose to deal with the issue

Dy. Commissioner of Income Tax (Central Circle-1), Raipur vs. Shri Gurpreet Singh Bhatia, Rajnandgaon

In the result appeal filed by the Revenue in IT(SS)A 01/RPR/2022, stands dismissed

ITA 17/RPR/2022[2018-19]Status: DisposedITAT Raipur27 Oct 2023AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./It(Ss)A 01/Rpr/2022 Cross Objection No. 02/Rpr/2023 (Arising Out Of It(Ss)A No. 01/Rpr/2022) (Assessment Years:2018-19) Dy. Commissioner Of Income Tax V M/S Merigold Impex, (Central Circle-I), S 35/75, Punjabi Colony, Katora Talab, Raipur, (C.G.) Raipur, (C.G.) Pan: Aasfm6747N (अपीलाथ"/Appellant) .. (""यथ" / Respondent) आयकर अपील सं./Ita 17/Rpr/2022 Cross Objection No. 03/Rpr/2023 (Arising Out Of Ita 17/Rpr/2022) (Assessment Years:2018-19) Dy. Commissioner Of Income Tax V Shri Gurpreet Singh Bhatia, (Central Circle-I), S 1/2/1, Old Bus Stand Road, Raipur, (C.G.) Rajnandgaon, (C.G.) Pan: Aaspb5363R (अपीलाथ"/Appellant) (""यथ" / Respondent) .. "नधा"रतीक"ओरसे /Assessee By : Shri Praveen Jain, Ca राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 07-09-2023 घोषणाक"तार"ख/Date Of Pronouncement : 27-10-2023

For Appellant: Shri Praveen Jain, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)Section 153ASection 153D

यएवं"ीअ"ण खोड़"पया, लेखा सद"यकेसम" BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./IT(SS)A 01/RPR/2022 Cross Objection No. 02/RPR/2023 (Arising out of IT(SS)A No. 01/RPR/2022) (Assessment Years:2018-19) Dy. Commissioner of Income Tax V M/s Merigold Impex, (Central ... Circle-I), s 35/75, Punjabi Colony, Katora talab, Raipur, (C.G.) Raipur, (C.G.) PAN: AASFM6747N (अपीलाथ"/Appellant) .. (""यथ" / Respondent) आयकर अपील सं./ITA 17/RPR/2022 Cross Objection No. 03/RPR/2023 (Arising out of ITA 17/RPR/2022) (Assessment Years:2018-19) Dy. Commissioner of Income Tax V Shri Gurpreet Singh Bhatia, (Central Circle

Assistant Commissioner of Income Tax, Circle1(1), Raipur vs. Akshay Lodha, Raipur

ITA 160/RPR/2022[2012-13]Status: DisposedITAT Raipur27 Oct 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 160/Rpr/2022 Co No.10/Rpr/2022 "नधा"रण वष" / Assessment Year : 2012-13 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Akshay Lodha B-26, 27 Gate No.11, Pandri, Textile Market Pandri, Raipur (C.G.) Pan : Acipl3634P ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 147Section 250

without providing due & proper opportunity of hearing. 3. The cross objector reserves the right to add, amend, or alter any of the ground/s of cross objection.” 2. At the threshold of hearing of the appeal, we find that the appeal filed by the revenue is time-barred by 53 days ... material/evidence supporting the addition made by the A.O., rightly vacated the same. 17. Apart from that, the Ld. AR referred to the cross-objection filed by the assessee and submitted that as the impugned assessment u/s. 147 r.w.s. 143(3) dated 28.10.2016 had been framed on the basis of notice

Assistant Commissioner of Income Tax, Circle 1(1), Raipur vs. Meserss T.C. Buildcon Private Limited, Raipur

In the result CO filed by the assessee is allowed and the appeal filed by the revenue stands dismissed

ITA 173/RPR/2019[2011-12]Status: DisposedITAT Raipur27 Oct 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F Cross Objection No. 26/Rpr/2019 (Arising Out Of Ita No. 173/Rpr/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agrawal, Ca राज"व क" ओर से /Revenue By : Shri V.K. Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 16-08-2023 घोषणाक" तार"ख/Date : 27-10-2023 Of Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri V.K. Singh, CIT-DR
Section 142(1)Section 144Section 147Section 148

Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) PAN: AACCT4516F Cross Objection No. 26/RPR/2019 (Arising out of ITA No. 173/RPR/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner of Vs M/s. TC Buildcon Pvt. Ltd. Income Tax, Circle ... आदेश / O R D E R Per Arun Khodpia, AM: The captioned appeal is filed by the Revenue in ITA No. 173/RPR/2019 and the Cross Objection is filed by the assessee in CO No. 26/RPR/2019, against the order of Ld Commissioner of Income Tax (Appeals)-1, Raipur, dated 04/04/2019, arising

Abu Dhabi Commerical Bank Ltd, Mumbai vs. ADIT (It) 1(1), Mumbai

In the result, all the appeals and cross objections are disposed

ITA 3463/MUM/2010[2004-05]Status: DisposedITAT Mumbai26 Oct 2023AY 2004-05

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

Section 10(15)

18/10/2023 : Date of pronouncement Date of pronouncement 26/10/2023 ORDER PER BENCH The captioned appeal The captioned appeals by the Revenue /assessee and /assessee and cross objections of the assessee were already disposed off by the Income- objections of the assessee were already disposed off by the Income objections ... direction of the Hon’ble Bombay High Court In view of the direction of the Hon’ble Bombay High Court (supra) these appeals and cross objections have been instituted by these appeals and cross objections have been instituted by these appeals and cross objections have been instituted

M/S. Abu-Dhabi Commercial Bank Ltd, Mumbai vs. The DDIT (It)-1(1), Mumbai

In the result, all the appeals and cross objections are disposed

ITA 6530/MUM/2006[2003-2004]Status: DisposedITAT Mumbai26 Oct 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

Section 10(15)

18/10/2023 : Date of pronouncement Date of pronouncement 26/10/2023 ORDER PER BENCH The captioned appeal The captioned appeals by the Revenue /assessee and /assessee and cross objections of the assessee were already disposed off by the Income- objections of the assessee were already disposed off by the Income objections ... direction of the Hon’ble Bombay High Court In view of the direction of the Hon’ble Bombay High Court (supra) these appeals and cross objections have been instituted by these appeals and cross objections have been instituted by these appeals and cross objections have been instituted

The DDIT (I.T)1(1) vs. M/S. Abudabi Commercial Bank Ltd

In the result, all the appeals and cross objections are disposed

ITA 2205/MUM/2004[1998-1999]Status: DisposedITAT Mumbai26 Oct 2023AY 1998-1999

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

Section 10(15)

18/10/2023 : Date of pronouncement Date of pronouncement 26/10/2023 ORDER PER BENCH The captioned appeal The captioned appeals by the Revenue /assessee and /assessee and cross objections of the assessee were already disposed off by the Income- objections of the assessee were already disposed off by the Income objections ... direction of the Hon’ble Bombay High Court In view of the direction of the Hon’ble Bombay High Court (supra) these appeals and cross objections have been instituted by these appeals and cross objections have been instituted by these appeals and cross objections have been instituted

JCIT, Special Range-27, Mumbai vs. Abu-Dhabi Commercial Bank Ltd, Mumbai

In the result, all the appeals and cross objections are disposed

ITA 1733/MUM/2001[1997-98]Status: DisposedITAT Mumbai26 Oct 2023AY 1997-98

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

Section 10(15)

18/10/2023 : Date of pronouncement Date of pronouncement 26/10/2023 ORDER PER BENCH The captioned appeal The captioned appeals by the Revenue /assessee and /assessee and cross objections of the assessee were already disposed off by the Income- objections of the assessee were already disposed off by the Income objections ... direction of the Hon’ble Bombay High Court In view of the direction of the Hon’ble Bombay High Court (supra) these appeals and cross objections have been instituted by these appeals and cross objections have been instituted by these appeals and cross objections have been instituted

Sumit Goel, Jaipur vs. Income Tax Officer, Jaipur

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

ITA 8/JPR/2023[2012-13]Status: DisposedITAT Jaipur26 Oct 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar(Adv.)&For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 10(38)Section 147Section 148Section 56Section 68Section 69C

hands of the present assessee. Obviously the department being aggrieved preferred appeal before the Tribunal and at the same time, the present assessee filed cross objection regarding part of the income, to the extent of a sum of Rs.5 Lacs, as being recorded in the hands of present assessee ... sufficient for the income to be assessed for a sum of Rs.5 Lacs in the hands of the assessee and while allowing the cross objection filed by the assessee dismissed the appeal preferred by the revenue under order impugned. We have heard the parties at length and of the view

Dy. Commissioner of Income Tax-15(3)(1), Mumbai vs. M/S Reliance Power Limited, Mumbai

In the result, the appeal of the revenue is dismissed and the cross objection filed by the assessee is allowed

ITA 1952/MUM/2023[2014-2015]Status: DisposedITAT Mumbai25 Oct 2023AY 2014-2015

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm) I.T.A. No. 1952/Mum/2023 (A.Y. 2014-15) Dy. Commissioner Of Income Vs. M/S. Reliance Power Limited Tax-15(3)(1), Mumbai. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Koperkhairane, Navi Mumbai 400 710. Pan : Aaacr2365L (Appellant) (Respondent)

Section 115JSection 14ASection 154

Date of Hearing 21.09.2023 Date of Pronouncement 25.10.2023 O R D E R Per B.R.Baskaran (AM) :- The appeal filed by the revenue and the cross objection filed by the assessee are directed against the order dated 31.3.2023 passed by Ld CIT(A), NFAC, Delhi and they relate to the assessment ... decision of Ld CIT(A) in granting relief in respect of addition made u/s 14A and 115JB of the Act. In the cross objection, the assessee seeks further relief with regard to the same. 2 M/s. Reliance Power Ltd. 3. The facts relating to the above said issue are discussed

ACIT, Circle -1, Nagpur vs. Smt Desha Deven Malviya L/H of Late Shri Deven Malviya, Nagpur

ITA 402/NAG/2019[2010-11]Status: HeardITAT Nagpur24 Oct 2023AY 2010-11

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Kapil Hirani, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 68Section 69

other grounds which may be raised at the time of hearing with due permission of Hon’ble ITAT.” 3. The assessee’s twin cross-objections C.O.Nos.05 & 06/NAG./2020, the Revenue’s as many appeals hereinabove I.T.A.Nos.400 & 401/NAG./2019 raise the following identical substantive grounds : 1. “On the facts ... interest of justice. 6. The Respondent craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of Cross Objection with the kind permission of the Hon’ble Tribunal.” 4. It further emerges during the course of hearing that the Revenue’s latter twin appeals ITA.Nos

ACIT, Circle-1, Nagpur vs. Smt Disha Deven Malviya L/H of Late Shri Deven Malviya, Nagpur

ITA 401/NAG/2019[2009-10]Status: HeardITAT Nagpur24 Oct 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Kapil Hirani, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 68Section 69

other grounds which may be raised at the time of hearing with due permission of Hon’ble ITAT.” 3. The assessee’s twin cross-objections C.O.Nos.05 & 06/NAG./2020, the Revenue’s as many appeals hereinabove I.T.A.Nos.400 & 401/NAG./2019 raise the following identical substantive grounds : 1. “On the facts ... interest of justice. 6. The Respondent craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of Cross Objection with the kind permission of the Hon’ble Tribunal.” 4. It further emerges during the course of hearing that the Revenue’s latter twin appeals ITA.Nos

ACIT, Circle-1, Nagpur vs. Smt Disha Deven Malviya, Nagpur

ITA 400/NAG/2019[2009-10]Status: HeardITAT Nagpur24 Oct 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Kapil Hirani, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 68Section 69

other grounds which may be raised at the time of hearing with due permission of Hon’ble ITAT.” 3. The assessee’s twin cross-objections C.O.Nos.05 & 06/NAG./2020, the Revenue’s as many appeals hereinabove I.T.A.Nos.400 & 401/NAG./2019 raise the following identical substantive grounds : 1. “On the facts ... interest of justice. 6. The Respondent craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of Cross Objection with the kind permission of the Hon’ble Tribunal.” 4. It further emerges during the course of hearing that the Revenue’s latter twin appeals ITA.Nos

Deputy Commissioner of Income Tax, Central Circle, Jabalpur vs. M/S. Vijan Hotel Pvt. Ltd., Jabalpur

In the result, the appeal filed by the revenue is dismissed

ITA 38/JAB/2020[2017-18]Status: DisposedITAT Jabalpur20 Oct 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 37 & 38/Jab/2020 (A.Y: 2016-17 & 2017-18) Dcit, Central Circle, Vs. Vijan Hotel Pvt Ltd, 291, Ramnath Bldg, Khasra No114/2 & Napier Town, Part Of 107, Jablapur-482001, Mandla Road, Tilhari Madhyapradesh. Jabalpur-482001. Madhyapradesh. Pan/Gir No. : Abzpn0126C Appellant .. Respondent C.O No.02 & 03/Jab/2021 (A.Y: 2016-17 & 2017-18) Vijan Hotel Pvt Ltd, Vs. Dcit, Central Circle, Khasra No114/2 & 291, Ramnath Bldg, Part Of 107, Napier Town, Mandla Road, Tilhari Jablapur-482001, Jabalpur-482001. Madhyapradesh. Madhyapradesh Pan/Gir No. : Abzpn0126C Appellant .. Respondent Appellant/Respondentby Shri, Saad Kidwai. Cit Dr Respondent/Appellantby Shri.Dhiraj Ghai. Fca. Ar Date Of Hearing 21.09.2023 Date Of Pronouncement 16.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

Section 131(1)Section 142(3)Section 147Section 148

PAVAN KUMAR GADALE JM: ITA.NO.37&38/JAB/2020 C.O.02&03/JAB/2021. M/s Vijan Hotel Pvt Ltd, Jabalpur. These appeals are filed by the revenue and the cross objections by the assessee against the common order of Commissioner of Income Tax (Appeals)(CIT(A))-3,Bhopal passed (i) u/s 147 r.w.s ... U/sec 250 of the Act for the Act for the A.Y 2017-18. 2. Since the issues involved in these appeals and cross objections are common and identical, hence are clubbed, heard and a consolidated order is passed.For the sake of convenience, we shall take up the revenue appeal

ACIT Cent. Cir 4(2), Mumbai vs. Sumatichand Gouti Jewellers Pvt. Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed and the cross objection filed by the assessee is allowed

ITA 2375/MUM/2021[2009-10]Status: DisposedITAT Mumbai19 Oct 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 132Section 143(3)Section 153ASection 2Section 68

Ambastha Date of Hearing 28.07.2023 Date of Pronouncement 19.10.2023 O R D E R PER BENCH:- The appeal filed by the revenue and the cross objection filed by the assessee are directed against the order passed by Ld CIT(A)-52, Mumbai and they relate ... cross objection, the assessee is challenging the validity of addition made in the assessment completed under section 153A of the I.T. Act in the absence of any incriminating material on the ground that assessment of this year does not abate u/s 2 ITA 2375/Mum/2021 & CO 142/Mum/2022 M/s. Sumatichand Gouti Jewellers

DCIT Circle Center-15, New Delhi vs. B.L Kashyap & Sons Ltd., New Delhi

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

ITA 2701/DEL/2022[2020-21]Status: DisposedITAT Delhi19 Oct 2023AY 2020-21

Bench: Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar (Accountant Member)

For Appellant: Sh. Saurav Rohtagi, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 43

Date of Pronouncement: 19.10.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue and the Cross Objection by the assessee against the order of ld. CIT(A)-28, New Delhi dated 21.09.2022. 2 CO No. 193/Del/2022 B. L. Kashyap & Sons

ACIT, Central Circle-2, Rajahmundry vs. Usha Bala Agro Farms Pvt Ltd, Eluru

In the result, appeals of the Revenue for the AYs 2016-17 to 2019-20 are dismissed

ITA 207/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam19 Oct 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 132Section 143(2)Section 153A

raised the common issues in all these appeals, they are clubbed, heard together and disposed off in this consolidated order. The assessee has filed cross objections. Considering the similarity of the issues involved, we shall take up ITA No. 203/Viz/2023 (AY: 2015-16) as a lead appeal. 2. This appeal ... 27/Viz/2023 (In आयकर अपील सं./ I.T.A. Nos.203, 204, 205, 206 & 207/Viz/2023) ("नधा"रण वष" / Assessment Years: 2015-16 to 2019-20) 12. All these Cross Objections are raised by the assessee. Out of the 07 Grounds of Cross Objections raised by the assessee

ACIT, Central Circle-2, Rajahmundry vs. Usha Bala Agro Farms Pvt Ltd, Eluru

In the result, appeals of the Revenue for the AYs 2016-17 to 2019-20 are dismissed

ITA 206/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam19 Oct 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 132Section 143(2)Section 153A

raised the common issues in all these appeals, they are clubbed, heard together and disposed off in this consolidated order. The assessee has filed cross objections. Considering the similarity of the issues involved, we shall take up ITA No. 203/Viz/2023 (AY: 2015-16) as a lead appeal. 2. This appeal ... 27/Viz/2023 (In आयकर अपील सं./ I.T.A. Nos.203, 204, 205, 206 & 207/Viz/2023) ("नधा"रण वष" / Assessment Years: 2015-16 to 2019-20) 12. All these Cross Objections are raised by the assessee. Out of the 07 Grounds of Cross Objections raised by the assessee