“miscellaneous application”

M/S Global Softtech Ltd, Mumbai vs. DCIT Circle- 5 (3), Mumbai

In the result, appeals of the assessee are dismissed as not maintainable

deem it fit and appropriate to dismiss these appeals of the assessee as not maintainable with a liberty given to IRP to prefer Miscellaneous Application, if so desired, after the completion of Insolvency Resolution Process, in which event, these appeals shall be restored. 4. In the result, appeals

M/S Global Softech Ltd, Mumbai vs. DCIT CC 5 (3), Mumbai

In the result, appeals of the assessee are dismissed as not maintainable

deem it fit and appropriate to dismiss these appeals of the assessee as not maintainable with a liberty given to IRP to prefer Miscellaneous Application, if so desired, after the completion of Insolvency Resolution Process, in which event, these appeals shall be restored. 4. In the result, appeals

Global Softech Ltd., Mumbai vs. DCIT- CC - 5 (3), Mumbai

In the result, appeals of the assessee are dismissed as not maintainable

deem it fit and appropriate to dismiss these appeals of the assessee as not maintainable with a liberty given to IRP to prefer Miscellaneous Application, if so desired, after the completion of Insolvency Resolution Process, in which event, these appeals shall be restored. 4. In the result, appeals

Sanjay Subhshchand Gupta, Mumbai vs. ACIT Circle 2, Kalyan

In the result, Miscellaneous Application filed by the assessee is allowed, while the appeal filed by the assessee is dismissed as withdrawn

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

Order – 04/08/2022 Sanjay Subhashchand Gupta M.A. No.147/Mum./2022 and ITA no.4573/Mum./2018 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application has been filed by the assessee against the ex–parte order dated 25/04/2022, passed under section 254(1) of the Income ... ordinate Bench. 2. In the present Miscellaneous Application, the learned Authorised Representative (“the learned A.R.”) submitted that the assessee on 30/03/2021, filed a letter before the Tribunal seeking withdrawal of its appeal, as the assessee had opted for VSV Scheme (Viwad Se Vishwas Scheme, 2020). The learned A.R. further submitted

Dz Bank India Representative Office, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

1815/M/2018 ORDER PER OM PRAKASH KANT, AM PER OM PRAKASH KANT, AM By the orders of the the orders of the Tribunal in Miscellaneous Applic Miscellaneous Applications as listed in table below listed in table below, these appeals have been recalled for the , these appeals have been recalled ... purposes of disposing of these two grounds of appeal.” DZ Bank, India Representative Bank, India Representative ITA Nos. 1812 to 1815/M/2018 3. In other Miscellaneous Applications Miscellaneous Applications listed in table above in table above also, the Tribunal has recalled the orders for adjudication of ground has recalled the orders

Dz Bank India Representative Office, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

1815/M/2018 ORDER PER OM PRAKASH KANT, AM PER OM PRAKASH KANT, AM By the orders of the the orders of the Tribunal in Miscellaneous Applic Miscellaneous Applications as listed in table below listed in table below, these appeals have been recalled for the , these appeals have been recalled ... purposes of disposing of these two grounds of appeal.” DZ Bank, India Representative Bank, India Representative ITA Nos. 1812 to 1815/M/2018 3. In other Miscellaneous Applications Miscellaneous Applications listed in table above in table above also, the Tribunal has recalled the orders for adjudication of ground has recalled the orders

Dz Bank India Representative Office, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

1815/M/2018 ORDER PER OM PRAKASH KANT, AM PER OM PRAKASH KANT, AM By the orders of the the orders of the Tribunal in Miscellaneous Applic Miscellaneous Applications as listed in table below listed in table below, these appeals have been recalled for the , these appeals have been recalled ... purposes of disposing of these two grounds of appeal.” DZ Bank, India Representative Bank, India Representative ITA Nos. 1812 to 1815/M/2018 3. In other Miscellaneous Applications Miscellaneous Applications listed in table above in table above also, the Tribunal has recalled the orders for adjudication of ground has recalled the orders

Dz Bank India Representative Office, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

1815/M/2018 ORDER PER OM PRAKASH KANT, AM PER OM PRAKASH KANT, AM By the orders of the the orders of the Tribunal in Miscellaneous Applic Miscellaneous Applications as listed in table below listed in table below, these appeals have been recalled for the , these appeals have been recalled ... purposes of disposing of these two grounds of appeal.” DZ Bank, India Representative Bank, India Representative ITA Nos. 1812 to 1815/M/2018 3. In other Miscellaneous Applications Miscellaneous Applications listed in table above in table above also, the Tribunal has recalled the orders for adjudication of ground has recalled the orders

Abbott Healthcare P. Ltd, Mumbai vs. ACIT 2(1)(1), Mumbai

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.570/मुं/2018 ("न.व. 2011-12) Abbott Healthcare Private Limited., 4, Corporate Park, Sion -Trombay Road, Chembur, Mumbai 400 071. Pan: Aaack-3935-D ..... अपीलाथ" /Appellant बनाम Vs. Asstt. Commissioner Of Income Tax, Circle 2(1)(1), Room No.561, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : S/Shri Raghavendra Singh/ Lokesh Shah/Kiran Belkar ""तवाद" "वारा/Respondent By : Smt. Monica Khare सुनवाई क" "त"थ/ Date Of Hearing : 04/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 02/08/2022 आदेश/ Order Per Vikas Awasthy, Jm:

Appeal by Revenue in ITA No.711/Mum/2018 for the same assessment year was decided by the Tribunal vide order dated 06/01/2020. Thereafter, the assessee filed Miscellaneous Application u/s. 254(2) of the Income Tax Act, 1961 [in short ‘the Act’] i.e. MA ITA NO.570 /MUM/2018(A.Y.2011-12) No.229/Mum/2020 in ITA No. 570/Mum/2018 ... seeking rectification in the order of Tribunal. 2, The Co-ordinate Bench disposed of the said Miscellaneous Application vide order dated 08/03/2021 by observing as under:- “4. Upon careful consideration, we note that in Miscellaneous Application there is no whisper of additional ground remaining un-adjudicated. We note that additional

M/S. Paras Plastic Processors, Mumbai vs. Income Tax Officer Ward-27(2)(5), Mumbai

In the result, the appeal of the assessee is dismissed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 M/S Paras Plastic Processors, Income Tax Officer 806/807, Ajit Nath, Ward-27(2)(5), Nilkantha Enclave, Ajit Nagar, Vs. Vashi, Opp. Shreyash Cinema, Navi Mumbai-400-703. Lbs Marg, Ghatkopar (West), Mumbai-400086. Pan No. Aaefp 8206 H Appellant Respondent

dismissed by way of order dated 05/04/2021. M/s Paras Plastic Processor M/s Paras Plastic Processor 7 Further on, filing miscellaneou Further on, filing miscellaneous application, the appeal has been s application, the appeal has been recalled by the Tribunal Tribunal vide order dated 23/03/2022. Accordingly, order dated 23/03/2022. Accordingly

Addl CIT RG 10(1), Mumbai vs. Infrastructure Leasing & Financial Services Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Years: 2005-06 Asst. Commissioner Of Income M/S. Infrastructure Leasing & Tax, Financial Services Ltd., Range – 10(1), The Il & Fs Financial Centre, Room No.455, Vs. Plot No.C-22, G Block, Aayakar Bhavan, Bandra Kurla Complex, Mk Road, Bandra (E), Mumbai – 400 020 Mumbai – 400 051 Pan: Aaaci 0989F (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dharm Veer Singh, D.R. Date Of Hearing : 18 . 07 . 2022 Date Of Pronouncement : 27. 07 . 2022 O R D E R Per Amarjit Singh: The Appeal Of The Revenue For Assessment Year 2005-06 Vide Ita No.2841/M/2011 Was Adjudicated On 30.04.2019. Subsequently, The Revenue Has Filed Miscellaneous Application Stating That While Adjudicating The Aforesaid Appeal Ground No.2, Ground No.9 & Ground No.10 Pertaining To Disallowance Of Bad Debt, Claim Of Deduction Under Section 36(1)(Vii) Of The Act & Disallowance Out Of Travelling & Conveyance Expenses Were Not Adjudicated. Therefore The Appeal Of The Revenue Was Recalled By Ma No.571/M/2019 Order Dated 20.01.2020 To Adjudicate The Aforesaid Three Grounds Of The Revenue. The Relevant Facts Pertaining To These Three Grounds Of Appeal Are Discussed While Adjudicating The Same As Under:

Accountant Member: The appeal of the Revenue for assessment year 2005-06 vide ITA No.2841/M/2011 was adjudicated on 30.04.2019. Subsequently, the Revenue has filed miscellaneous application stating that while adjudicating the aforesaid appeal ground No.2, ground No.9 & ground No.10 pertaining to disallowance of bad debt, claim of deduction under section

K - Lifestyle & Industries Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeal of the assessee is dismissed as not maintainable

Bench: This Tribunal By Filing Form No.36. Hence, The Present Appeals In The Present Format Are Not Maintainable & Hence, Liable To Be Dismissed.

deem it fit and appropriate to dismiss this appeal of the assessee as not maintainable with a liberty given to IRP to prefer Miscellaneous Application, if so desired, after the completion of Insolvency Resolution Process, in which event, this appeal shall be restored. 5. In the result, appeal

Ub Ostan (India) P. Ltd, Pune vs. ITO 1(3)(4), Mumbai

Bench: Shri Sanjay Garg () & Shri Om Prakash Kant () Assessment Year: 2012-13 Ub Ostan (India) Private Limited, Income-Tax Officer-1(3)-4, Sahyadri Sadan, Tilak Road, Aayakar Bhavan, Pune-411-030. Vs. Mumbai. Pan No. Aabcu 2815 K Appellant Respondent

instead of director instead of managing director or director of the company. managing director or director of the company. On the miscellaneous On the miscellaneous application filed by the assessee r application filed by the assessee removing the defect of not signing emoving the defect of not signing the Form

ITO 3(3)(4), Mumbai vs. M/S Watermark Capital Ltd(Previously Watermark Financial Consultants Ltd), Mumbai

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

Bench: Shri Prashant Maharishi, Accountat Member & Shri Pavan Kumar Gadales Rifaur Ito – 3(3)(4) Vs. M/S Watermark Capital Room No 672, Aayakar Ltd., (Previously Bhavan,M.K.Road, Watermark Financial Mumbai-40020 Constructions Ltd.,) 415, Raheja Chambers, Nariman Point, Mumbai – 400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacw3474H Appellant .. Respondent Appellant By : Shri S.Anbuselvam.Dr Respondent By : Shri Vimal Punmiya.Ar Date Of Hearing 11.07.2022 Date Of Pronouncement 12.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Revenue Has Filed The Appeal Against The Order Passed By The Commissioner Of Income Tax (Appeals)-8, Mumbai Passed U/S 143(3) & 250 Of The Act.

provide evidence that the case falls under any of the exceptions provided in the circular issued by the CBDT. The revenue may prefer miscellaneous application for recalling of this order, if they so desire, in which circumstances, this order shall be recalled by the Hon’ble Tribunal

M/S General Aerodynamics P. Ltd., Mumbai vs. ITO - 2(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2016-17 M/S General Aerodynamics Pvt. Ltd., Income Tax Officer-2(1)(2), Ali Chambers, Tamarind Lane, Fort, Room No. 543, Aayakar Mumbai-400023. Vs. Bhavan, M.K. Road, Churchgate-400021. Pan No. Aabcg 4629 H Appellant Respondent Assessee By : Mr. Hitesh Jain, Ar Revenue By : Mrs. Smita Nair, Dr Date Of Hearing : 21/06/2022 Date Of Pronouncement : 05/07/2022

Supreme Court in order dated 10/01/2022 of the Hon’ble Supreme Court in order dated 10/01/2022 of the Hon’ble Supreme Court in Miscellaneous Application Miscellaneous Application No. 21 of 2022 in suo moto moto writ petition (C) No. 3 of 2020, wherein it is directed that period from

Shapoorji Pallonji Bumi Armada P.Ltd., Mumbai vs. Asst. CIT -1(3)(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

Bench: Us.

Assessing Officer. 4. The matter, however, did not end there. On 16th February 2021, the Transfer Pricing Officer moved a petition, titled 5. “Miscellaneous application on the order of the learned DRP-2 Mumbai in the case of Shapoorji Pallonji Bumi Armada Offshore ... dispose of the rectification petition by stating as follows: 1. The DRP directions in this case were issued on 03.11.2020. The TPO filed miscellaneous application (MA) before the DRP on 16.02.2021through e-mail. A copy of the MA filed by the TPO was forwarded to the assessee through