DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

transfer of steam has taken though additional grounds\n\nPage | 42\n\nof appeal be admitted and additional evidences filed in support of\nthe additional claim may deserves to be admitted in the interest of\njustice.\n\n44. On the other hand, Ld. CIT DR seriously objected the\nadmission of additional grounds as well as admission of additional\nevidences

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

transfer of steam has taken though additional grounds\n\nPage | 42\n\nITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\n\nof appeal be admitted and additional evidences filed in support of\nthe additional claim may deserves to be admitted in the interest of\njustice.\n\n44. On the other hand, Ld. CIT DR seriously objected the\nadmission of additional grounds

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ARIBA INC.,

condonation of delay in filing and re-filing the appeals. 3. According to the appellant/revenue, there is delay of 54 days in filing and 154 days in re-filing the appeals. 4. Issue notice to the respondent/assessee via all modes, including e- mail. 5. List the above-captioned applications on 16.01.2024. ITA 732/2023 ITA 733/2023 ITA 734/2023 ITA 735/2023

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ARIBA INC.

condonation of delay in filing and re-filing the appeals. 3. According to the appellant/revenue, there is delay of 54 days in filing and 154 days in re-filing the appeals. 4. Issue notice to the respondent/assessee via all modes, including e- mail. 5. List the above-captioned applications on 16.01.2024. ITA 732/2023 ITA 733/2023 ITA 734/2023 ITA 735/2023

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ARIBA INC.

condonation of delay in filing and re-filing the appeals. 3. According to the appellant/revenue, there is delay of 54 days in filing and 154 days in re-filing the appeals. 4. Issue notice to the respondent/assessee via all modes, including e- mail. 5. List the above-captioned applications on 16.01.2024. ITA 732/2023 ITA 733/2023 ITA 734/2023 ITA 735/2023

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ARIBA INC.

condonation of delay in filing and re-filing the appeals. 3. According to the appellant/revenue, there is delay of 54 days in filing and 154 days in re-filing the appeals. 4. Issue notice to the respondent/assessee via all modes, including e- mail. 5. List the above-captioned applications on 16.01.2024. ITA 732/2023 ITA 733/2023 ITA 734/2023 ITA 735/2023

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ARIBA INC.

condonation of delay in filing and re-filing the appeals. 3. According to the appellant/revenue, there is delay of 54 days in filing and 154 days in re-filing the appeals. 4. Issue notice to the respondent/assessee via all modes, including e- mail. 5. List the above-captioned applications on 16.01.2024. ITA 732/2023 ITA 733/2023 ITA 734/2023 ITA 735/2023

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ARIBA INC.

condonation of delay in filing and re-filing the appeals. 3. According to the appellant/revenue, there is delay of 54 days in filing and 154 days in re-filing the appeals. 4. Issue notice to the respondent/assessee via all modes, including e- mail. 5. List the above-captioned applications on 16.01.2024. ITA 732/2023 ITA 733/2023 ITA 734/2023 ITA 735/2023

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ARIBA INC.

condonation of delay in filing and re-filing the appeals. 3. According to the appellant/revenue, there is delay of 54 days in filing and 154 days in re-filing the appeals. 4. Issue notice to the respondent/assessee via all modes, including e- mail. 5. List the above-captioned applications on 16.01.2024. ITA 732/2023 ITA 733/2023 ITA 734/2023 ITA 735/2023

THE COMMISSIONER OF INCOME TAX-II vs. M/S JOHNSON MATTHEY INDIA P. LTD.

delay in re-filing of 395 days is condoned. The application is allowed in view of the said statement. INCOME TAX APPEAL NO. 757/2014 This appeal under Section 260A of the Income Tax Act, 1961 (Act, for short) impugns order dated 31st August, 2012 passed by the Income Tax Appellate Tribunal (Tribunal, for short) affirming the finding of the Commissioner

MAVENIR INDIA PVT. LTD. (EARLIER KNOWN AS COMVERSE NETWORK SYSTEM INDIA PVT. LTD.),GURGAON vs. DCIT, CIRCLE- 3(1), GURGOAN

In the result, the appeal is partly allowed

Bench: Shri Saktijit Dey & Shri Anadee Nath Misshrar Assessment Year: 2016-17

condone the delay of 25 days and admit the appeal for adjudication on merit. 5. The assessee has raised the following grounds: “1. On the facts and circumstances of the case, & in law the assessment order passed by the Additional / Joint / Deputy / Assistant Commissioner of Income Tax/ Income-tax Officer, National e-Assessment Centre (‘the 3 Ld. AO’) under Section

ACIT, CIRCLE- 27(2), NEW DELHI vs. WNS BUSINESS CONSULTING SERVICES PVT. LTD., MUMBAI

In the result, CO of the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandraasstt. Year : 2009-10

condone the delay. 3. The only issue raised in the Revenue’s appeal as well as the CO is against the addition on account of transfer pricing

CIT VI vs. VERIZON INDIA PVT LTD

The appeals are dismissed

Delay in re-filing is condoned. ITA Nos. 271/2013 & 277/2013 1. These appeals by the revenue raise a common issue in respect of the very same respondent / assessee and are, therefore, being disposed of together. The appeals arise from the common order dated 30.08.2012 passed by the Income Tax Appellate Tribunal, New Delhi

PAWAN KUMAR HUF,DAYANAND NAGAR vs. PRINCIPAL COMMISSIONER INCOME TAX , GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: BEFORESHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ANDSHRI SUDHIR KUMAR (Judicial Member)

delay is condoned in filing the appeal, hence. the appeal is admitted for hearing on merit. 3. The brief facts of the case are that the assessment proceeding u/s 147 of the Act was initiated on the basis of information received from DDIT (Inv) Unit-6(3), New Delhi vide dated 12-03-2021 that the assessee Pawan Kumar

PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs. TUPPERWARE INDIA PVT. LTD.

delay in re-filing the appeals stand condoned. 8. The applications are disposed of. ITA 186/2026 ITA 197/2026 9. In the present appeals, the appellant-Department seeks to challenge the common order dated 17.04.2025, passed by the Income Tax Appellate Tribunal, Bench I, New Delhi (hereinafter referred to as ‘the Tribunal’) in ITA Nos. 462/Del/2022 and 2409/Del/2022 pertaining to Assessment

PR. COMMISSIONER OF INCOME TAX, DELHI- 7 vs. TUPPERWARE INDIA PVT. LTD.

delay in re-filing the appeals stand condoned. 8. The applications are disposed of. ITA 186/2026 ITA 197/2026 9. In the present appeals, the appellant-Department seeks to challenge the common order dated 17.04.2025, passed by the Income Tax Appellate Tribunal, Bench I, New Delhi (hereinafter referred to as ‘the Tribunal’) in ITA Nos. 462/Del/2022 and 2409/Del/2022 pertaining to Assessment

EGIS INTERNATIONAL S.A. ,NEW DELHI vs. ACIT, CIRCLE-INT. TAX 1(2)(2), NEW DELHI

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri M. Balaganesh & Ms. Astha Chandraasstt. Year: 2016-17 Egis International S.A. Vs. Acit T-305, Tf, Circle-1Nt. Tax 1(2)(2) Tirupati Plaza, New Delhi. Sector-11 (Mlu), Pocket 4, Plot No. 11 Dwarka, New Delhi – 110 075. Pan Aabcb7760L (Appellant) (Respondent)

Transfer Pricing Officer (“TPO”) who passed an order on 28.10.2019 under section 92CA(3) of the Income Tax Act, 1961 (the “Act”) proposing the cumulative adjustment of Rs. 2,28,49,247/-. Accordingly, the Ld. AO served upon the assessee a draft assessment order requiring the assessee to submit its response under section 144C(2) of the Act. The assessee

DCIT, CIRCLE-7(1), DELHI vs. DLF MIDTOWN PRIVATE LIMITED, DELHI

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

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

delay of 646 days in filing the appeal is condoned. 3. Brief facts of case are that the assessee is engaged in business of construction, development and sale of integrated townships and residential houses and apartments. The assessee filed the return of income on 28/09/2016 declaring loss of Rs.3,97,74,805/- which was subsequently revised on 30/11/2016