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86 results for “condonation of delay”+ Section 112clear

Sorted by relevance

Karnataka123Chennai108Pune92Mumbai86Delhi84Chandigarh76Ahmedabad68Bangalore57Jaipur52Kolkata51Hyderabad50Visakhapatnam44Calcutta39Amritsar35Panaji20Indore13Cuttack12Surat12Nagpur7Lucknow7Guwahati6Patna6SC6Agra4Raipur4Rajkot4Jodhpur3Allahabad3Cochin3Telangana2Orissa1Dehradun1Andhra Pradesh1Rajasthan1

Key Topics

Section 69A48Condonation of Delay41Addition to Income40Section 25036Section 143(3)28Section 20128Deduction24Section 143(1)23Section 148

BHAGIRATHI ENTERPRISE,VILE PARLE WEST MUMBAI vs. INCOME TAX OFFICER, WARD 34(1)(1), MUMBAI BANDRA EAST

In the result, the appeal filed by the assessee for the AY

ITA 3129/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopal

For Appellant: Shri Anant N. Pai, CAFor Respondent: Shri Leyaqat Ali Aafaqui
Section 143Section 143(1)Section 154Section 167BSection 2

delay is hereby condoned and all the appeals are admitted for adjudication. 3. With the consent of both the parties, the appeal in ITA No. 3128/Mum/2025 (AY. 2021-22) was taken as the lead case for the sake of convenience and discussion wherein the assessee has taken the following ground of appeal: “On facts and circumstances of the case

Showing 1–20 of 86 · Page 1 of 5

22
Disallowance22
Limitation/Time-bar19
TDS17

BHAGIRATHI ENTERPRISE,VILE PARLE WEST MUMBAI vs. INCOME TAX OFFICER WARD 34(1)(1), BANDRA EAST MUMBAI

In the result, the appeal filed by the assessee for the AY

ITA 3130/MUM/2025[2023-24]Status: DisposedITAT Mumbai27 Jun 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopal

For Appellant: Shri Anant N. Pai, CAFor Respondent: Shri Leyaqat Ali Aafaqui
Section 143Section 143(1)Section 154Section 167BSection 2

delay is hereby condoned and all the appeals are admitted for adjudication. 3. With the consent of both the parties, the appeal in ITA No. 3128/Mum/2025 (AY. 2021-22) was taken as the lead case for the sake of convenience and discussion wherein the assessee has taken the following ground of appeal: “On facts and circumstances of the case

MODERN FACILITIES MANAGEMENT PVT LTD,MUMBAI vs. ASSTT.DIRECTOR OF INCOME TAX, CPC BENGALURU, BENGALURU

In the result, all these three appeals filed by the assessee are allowed for statistical purposes

ITA 117/MUM/2023[2019-20]Status: DisposedITAT Mumbai05 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm

For Appellant: Shri Bharat L. Gandhi, AdvFor Respondent: ShriSuresh Gaikwad, Sr. AR
Section 147Section 271(1)

Section 271(1) (c) of the Income-tax Act, 1961 (the Act) dated 30th August, 2016, wherein the delay of 119 days was not condoned by the learned CIT (A) holding that the reasons for delay were vague. 05. Thus, against all three appellate orders, assessee is in appeal before us. 06. At the time of hearing, the assessee preferred

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2773/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Nov 2024AY 2014-15

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2774/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2775/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2777/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2776/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2778/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2771/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

SNEHASADAN ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 2(3), MUMBAI

Appeal of the assessee is allowed for statistical purposes

ITA 2525/MUM/2025[2023-24]Status: DisposedITAT Mumbai18 Jul 2025AY 2023-24

Bench: Ms Padmavathy S, Am & Shri Raj Kuamr Chauhan, Jm

For Appellant: Ms. Vasanti patel, ARFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Section 11Section 11(1)Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(1)(a)Section 250

112/- was made denying the exemption claimed under section 11 of the Act towards application of funds. The reason for denial of the exemptions claimed under section 11 is that the assessee has not filed Form-10B within the due date as specified. Aggrieved the assessee filed further appeal before the CIT(A). The assessee submitted before

RAYMOND LTD,MUMBAI vs. ADDL CIT RG 2(3), MUMBAI

Accordingly, the same are dismissed as not pressed

ITA 2218/MUM/2011[2007-08]Status: DisposedITAT Mumbai12 Dec 2022AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleraymond Limited V. The Addl. Cit– 2(3) New Hind House Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai - 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent C.O. No. 287/Mum/2017 [Arising Out Of Ita No. 2218/Mum/2011 (A.Y. 2007-08)] The Addl. Cit– 2(3) V. Raymond Limited Aayakar Bhavan, M.K. Road New Hind House Mumbai - 400020 Narottam Morarjee Marg Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent M/S. Raymond Limited V. The Dcit – Osd- 2(3) New Hind House, Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai – 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent

Section 14A

condoned, as there is no reasonable cause for the delay. We find that on this issue, the assessee has made the following submissions: In the assesse' s own appeal for A.Y. 1995-96 the CIT (A) has held to determine the annual value of the property @ 27 ITA No. 4322/MUM/2012 (A.Y. 2008-09) C.O. NO. 287& 288/MUM/2017 M/s. Raymond Limited

RAYMOND LTD,MUMBAI vs. DCIT (OSD) RG 2(3), MUMBAI

Accordingly, the same are dismissed as not pressed

ITA 4322/MUM/2012[2008-09]Status: DisposedITAT Mumbai12 Dec 2022AY 2008-09

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleraymond Limited V. The Addl. Cit– 2(3) New Hind House Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai - 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent C.O. No. 287/Mum/2017 [Arising Out Of Ita No. 2218/Mum/2011 (A.Y. 2007-08)] The Addl. Cit– 2(3) V. Raymond Limited Aayakar Bhavan, M.K. Road New Hind House Mumbai - 400020 Narottam Morarjee Marg Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent M/S. Raymond Limited V. The Dcit – Osd- 2(3) New Hind House, Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai – 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent

Section 14A

condoned, as there is no reasonable cause for the delay. We find that on this issue, the assessee has made the following submissions: In the assesse' s own appeal for A.Y. 1995-96 the CIT (A) has held to determine the annual value of the property @ 27 ITA No. 4322/MUM/2012 (A.Y. 2008-09) C.O. NO. 287& 288/MUM/2017 M/s. Raymond Limited

GROWMORE LEASING & INVESTMENT LTD,MUMBAI vs. DCIT CEN CIR 4(3) , MUMBAI

In the result, the appeals filed by the assessee are hereby partly allowed and the appeals filed by the revenue are hereby dismissed

ITA 6092/MUM/2018[2013-14]Status: DisposedITAT Mumbai16 Dec 2020AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.6092, 6093 & 6091/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16) Growmore Leasing & बिधम/ Dcit Cen Cir 4(3) Investment Ltd. Room No. 1921, Air India Vs. 32 Madhuli Apartment, 3Rd Bldg, 19Th Floor, Nariman Floor, Dr. A. B. Rd, Worli, Point, Mumbai-400021. Mumbai-400018. आयकर अपील सं/ I.T.A. Nos.6213, 6214 & 6215/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16) Dcit Cen Cir 4(3) बिधम/ Growmore Leasing & Room No. 1921, Air India Investment Ltd. Vs. Bldg, 19Th Floor, Nariman 32 Madhuli Apartment, 3Rd Point, Mumbai-400021. Floor, Dr. A. B. Rd, Worli, Mumbai-400018. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abapm4491J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Mitali Gopani Revenue By: Dr. P. Daniel सुनवाई की तारीख / Date Of Hearing: 21/09/2020 घोषणा की तारीख /Date Of Pronouncement: 16/12/2020 आदेश / O R D E R Per Bench: The Assessee As Well As Revenue Have Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -52, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2013-14, 2014-15 & 2015-16. Ita. No.6092/Mum/2018

For Appellant: Ms. Mitali GopaniFor Respondent: Dr. P. Daniel
Section 143(3)Section 148Section 14ASection 234A

112 3. The Ld. Commissioner of Income-Tax (Appeals) has erred in law and in facts that in confirming the levy of interest u/s. 234A, 234B and 234C of the Act. 4. The Ld, Commissioner of Income-tax (Appeals) has erred in law and in facts in not appreciating that the income assessed in the hands of the appellant were

DCIT CEN CIR 4(3) , MUMBAI vs. GROWMORE LEASING & INVESTMENT LTD, MUMBAI

In the result, the appeals filed by the assessee are hereby partly allowed and the appeals filed by the revenue are hereby dismissed

ITA 6213/MUM/2018[2013-14]Status: DisposedITAT Mumbai16 Dec 2020AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.6092, 6093 & 6091/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16) Growmore Leasing & बिधम/ Dcit Cen Cir 4(3) Investment Ltd. Room No. 1921, Air India Vs. 32 Madhuli Apartment, 3Rd Bldg, 19Th Floor, Nariman Floor, Dr. A. B. Rd, Worli, Point, Mumbai-400021. Mumbai-400018. आयकर अपील सं/ I.T.A. Nos.6213, 6214 & 6215/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16) Dcit Cen Cir 4(3) बिधम/ Growmore Leasing & Room No. 1921, Air India Investment Ltd. Vs. Bldg, 19Th Floor, Nariman 32 Madhuli Apartment, 3Rd Point, Mumbai-400021. Floor, Dr. A. B. Rd, Worli, Mumbai-400018. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abapm4491J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Mitali Gopani Revenue By: Dr. P. Daniel सुनवाई की तारीख / Date Of Hearing: 21/09/2020 घोषणा की तारीख /Date Of Pronouncement: 16/12/2020 आदेश / O R D E R Per Bench: The Assessee As Well As Revenue Have Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -52, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2013-14, 2014-15 & 2015-16. Ita. No.6092/Mum/2018

For Appellant: Ms. Mitali GopaniFor Respondent: Dr. P. Daniel
Section 143(3)Section 148Section 14ASection 234A

112 3. The Ld. Commissioner of Income-Tax (Appeals) has erred in law and in facts that in confirming the levy of interest u/s. 234A, 234B and 234C of the Act. 4. The Ld, Commissioner of Income-tax (Appeals) has erred in law and in facts in not appreciating that the income assessed in the hands of the appellant were

DARAIUS HOMI BILIMORIA ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL)-55, MUMBAI

In the result, the various grounds of appeal raised by the

ITA 2593/MUM/2025[2019-20]Status: HeardITAT Mumbai17 Jun 2025AY 2019-20

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Daraius Homi Bilimoria Commissioner Of Income Tax C/O Hfk Madan, 308, Apeejay House, Vs (Appeals) -55, Mumbai. 130, Shahid Bhagatsingh Marg, Mumbai – 400001. [Pan No. Aacpb4087E] Appellant / Assessee Respondent / Revenue

Section 112Section 254(1)Section 48Section 55(2)(b)Section 55A

112 of the Act.” 3. Brief facts of the case are that assessee is non-resident Indian, filed his return of income for A.Y. 2019-20 on 07.08.2019 declaring income of Rs. 2.06 crore. The case of assessee was selected for scrutiny. One of the reason for scrutiny was verified the claim of refund. During the assessment, the assessing officer

PARVATIBEN DAMJI SHAH,MUMBAI vs. ITO 21(1)(4), MUMBAI

In the result, the appeal filed by the assessee company in ITA N0

ITA 3181/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Jul 2016AY 2009-10

Bench: Shri Sanjay Garg & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.3181/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Smt. Parvatiben Damji Shah, The Income Tax Officer – बनाम/ 602, Aashish Apartment, 21(1)(4), V. Tilak Mandir Road, C-10, 6 Th Floor, Vile Parle(East), Pratyaksha Kar Bhavan, Mumbai – 400 057. Bandra-Kurla Complex, Bandra East, Mumbai – 400 050. "थायी लेखा सं./Pan : Aaqps2114K (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Dr. S. Pandian
Section 143(3)Section 253(3)Section 69A

delay of 55 days in filing this appeal by the assessee before the Tribunal as the assessee in our considered view was prevented by a sufficient cause in filing this appeal late by 55 days with the Tribunal as claimed by the assessee and accordingly we condone the same and admit this appeal. 6. The brief facts of the case

ICICI BANK LIMITED,MUMBAI vs. THE DY. COMMISSIONER OF INCOME-TAX 2(3)(1), MUMBAI

In the result both appeals of the assessee and revenue are dismissed

ITA 158/MUM/2023[2001-02]Status: DisposedITAT Mumbai30 Jun 2023AY 2001-02

Bench: Shri Amit Shukla & Shri Amarjit Singhdcit Cir 3(1) Vs. Icici Bank Ltd. Room No. 607, 6 Th Floor, Icici Towers, Bkc, Aayakar Bhavan, Bandra(E) Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Icici Bank Ltd. Vs. Dcit Cir. 2(3)(1) Icici Towers, North East Room No. 552, 5Th Floor, Wing, Ground Floor, Aayakar Bhavan, M.K. Bkc, Bandra(E) Road, Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Appellant By : Ms. Aarti Visanji, Ar Respondent By : Shri. K.C. Selvamani, Dr Date Of Hearing 01.06.2023 Date Of Pronouncement .06.2023 आदेश / O R D E R Per Amarjit Singh (Am)

For Appellant: Ms. Aarti Visanji, ARFor Respondent: Shri. K.C. Selvamani, DR
Section 10Section 115JSection 143(3)Section 148Section 154Section 33Section 47

112,17,49,605/- Bad debts written back 393,83,00,000/- IT Refund and capital gain 9,10,49,847/- Total 515,10,99,452/- 7 The aggrieved assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) has allowed the appeal of the assessee. The Relevant part of the decision of Ld. CIT(A) is reproduced

THE DCIT CIR 3(1), MUMBAI vs. M/S. ICICI BANK LTD, MUMBAI

In the result both appeals of the assessee and revenue are dismissed

ITA 5765/MUM/2008[2001-2002]Status: DisposedITAT Mumbai30 Jun 2023AY 2001-2002

Bench: Shri Amit Shukla & Shri Amarjit Singhdcit Cir 3(1) Vs. Icici Bank Ltd. Room No. 607, 6 Th Floor, Icici Towers, Bkc, Aayakar Bhavan, Bandra(E) Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Icici Bank Ltd. Vs. Dcit Cir. 2(3)(1) Icici Towers, North East Room No. 552, 5Th Floor, Wing, Ground Floor, Aayakar Bhavan, M.K. Bkc, Bandra(E) Road, Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Appellant By : Ms. Aarti Visanji, Ar Respondent By : Shri. K.C. Selvamani, Dr Date Of Hearing 01.06.2023 Date Of Pronouncement .06.2023 आदेश / O R D E R Per Amarjit Singh (Am)

For Appellant: Ms. Aarti Visanji, ARFor Respondent: Shri. K.C. Selvamani, DR
Section 10Section 115JSection 143(3)Section 148Section 154Section 33Section 47

112,17,49,605/- Bad debts written back 393,83,00,000/- IT Refund and capital gain 9,10,49,847/- Total 515,10,99,452/- 7 The aggrieved assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) has allowed the appeal of the assessee. The Relevant part of the decision of Ld. CIT(A) is reproduced

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

ITA 256/MUM/2023[2020-21]Status: DisposedITAT Mumbai26 Jun 2023AY 2020-21

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

For Appellant: Shri. Nitesh Joshi, ARFor Respondent: Ms. Agnes P. Thomas, DR
Section 115JSection 143(1)Section 143(3)Section 40Section 40A(7)Section 43

condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Applying the same principles to the above issue, if the additional evidence is admitted, the highest that can happen is that the case will be decided on merit. 8. The appellant prays that the above mentioned additional evidences may kindly