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

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopal

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

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

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

condone the delay in filing the present appeal and admit the appeal for hearing.\n7. 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

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

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

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

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

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

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

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

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

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

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

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

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\nare allowed

condone the delay in filing the present appeal\nand admit the appeal for hearing.\n7.\nGround Nos. 1 to 4 raised by the assessee are inter\nrelated and inter connected and relates to challenging the\norder of CIT(A) in confirming the levy of interest u/s 201(1A)\nof 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

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

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. DCIT (OSD) RG 2(3), MUMBAI

Accordingly, the same are dismissed as not pressed

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

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. ADDL CIT RG 2(3), MUMBAI

Accordingly, the same are dismissed as not pressed

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

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

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

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

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

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

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

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

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)

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

LINTAS EMPLOYEES HOBBIES AND CRAFT TRUST ,MUMBAI vs. INCOME TAX OFFICER WARD 22(2)(1), MUMBAI

In the result, the Assessee's appeal ITA no

delay is condoned.\n7. Coming to the merits of the case, we observe that the\nAssessee had claimed the amounts of Rs.6,74,181/- on account of\ndividend from mutual funds and Rs.5,76,033/- on account of\ninterest from tax free bonds as exempt from tax. We observe that\nthe then Ld. Addl./JCIT-2 in the Assessee