NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

delay in filing the appeal may kindly eal may kindly be condoned. 2. Ground no. 2: 2. Ground no. 2: On the facts and in the circumstances of the case and in law, the On the facts and in the circumstances of the case and in law, the On the facts and in the circumstances of the case

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

124 or u/s 127 is not appealable under section 253 of the I.T. Act; 5. Delay in filing an additional ground: The additional ground of appeal should not be admitted due to inordinate delay in filing the ground. Taking example of A.Y.2002-03, the assessment order was passed on 22.03.2005. The assessee did not question the jurisdiction of the Assessing Officer

M/S. TATA SONS LTD.,MUMBAI vs. CIT CIR. 2(3), MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

Bench: Shri P K Bansal & Shri Ram Lal Negi

delay, submitted that under section 253 of the Income tax Act, the limitation is provided only for the purpose of filing of appeal and additional grounds can be filed thereafter at any time. He placed his reliance on decision of Hon’ble Rajasthan High Court in the case of Shilpa Associates vs. ITO (263 ITR 317), Madad All vs. DCIT

M/S. TATA SONS LTD,MUMBAI vs. THE ACIT CIR2(3), MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

Bench: Shri P K Bansal & Shri Ram Lal Negi

delay, submitted that under section 253 of the Income tax Act, the limitation is provided only for the purpose of filing of appeal and additional grounds can be filed thereafter at any time. He placed his reliance on decision of Hon’ble Rajasthan High Court in the case of Shilpa Associates vs. ITO (263 ITR 317), Madad All vs. DCIT

THE ACIT 2(3), MUMBAI vs. M/S. TATA SONS LTD, MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

Bench: Shri P K Bansal & Shri Ram Lal Negi

delay, submitted that under section 253 of the Income tax Act, the limitation is provided only for the purpose of filing of appeal and additional grounds can be filed thereafter at any time. He placed his reliance on decision of Hon’ble Rajasthan High Court in the case of Shilpa Associates vs. ITO (263 ITR 317), Madad All vs. DCIT

DCIT 3(3)(2), MUMBAI vs. WATERMARK FINANCIAL CONSULTANTS LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed

condone the delay in filing the cross-objections.” 14. And the Hon’ble High Court has dealt in the aforesaid case (peter vaz) with the objection raised in the present appeals by Ld. CIT- DR that since assessee has not raised objection against jurisdiction of AO at the first instance (during assessment proceedings) as contemplated u/s 124

DCIT 3(3)(2), MUMBAI vs. WATERMARK FINANCIAL CONSULTANTS LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed

condone the delay in filing the cross-objections.” 14. And the Hon’ble High Court has dealt in the aforesaid case (peter vaz) with the objection raised in the present appeals by Ld. CIT- DR that since assessee has not raised objection against jurisdiction of AO at the first instance (during assessment proceedings) as contemplated u/s 124

DCIT 3(3)(2), MUMBAI vs. WATERMARK SYSTEMS (INDIA) P. LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed

condone the delay in filing the cross-objections.” 14. And the Hon’ble High Court has dealt in the aforesaid case (peter vaz) with the objection raised in the present appeals by Ld. CIT- DR that since assessee has not raised objection against jurisdiction of AO at the first instance (during assessment proceedings) as contemplated u/s 124

DCIT 3(3)(2), MUMBAI vs. WATERMARK FINANCIAL CONSULTANTS LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed

condone the delay in filing the cross-objections.” 14. And the Hon’ble High Court has dealt in the aforesaid case (peter vaz) with the objection raised in the present appeals by Ld. CIT- DR that since assessee has not raised objection against jurisdiction of AO at the first instance (during assessment proceedings) as contemplated u/s 124

ITO 3(3)(4), MUMBAI vs. WATERMARK SYSTEMS (I) P. LTD., MUMBAI

In the result, all the appeals of the revenue are dismissed

condone the delay in filing the cross-objections.” 14. And the Hon’ble High Court has dealt in the aforesaid case (peter vaz) with the objection raised in the present appeals by Ld. CIT- DR that since assessee has not raised objection against jurisdiction of AO at the first instance (during assessment proceedings) as contemplated u/s 124

VIVEK VINOD VAID,MUMBAI vs. ITO 17(3)(5), MUMBAI

In the result, all the appeals of the revenue are dismissed

condone the delay in filing the cross-objections.” 14. And the Hon’ble High Court has dealt in the aforesaid case (peter vaz) with the objection raised in the present appeals by Ld. CIT- DR that since assessee has not raised objection against jurisdiction of AO at the first instance (during assessment proceedings) as contemplated u/s 124

DCIT 3(3)(2), MUMBAI vs. WATERMARK SYSTEMS (INDIA) P. LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed

condone the delay in filing the cross-objections.” 14. And the Hon’ble High Court has dealt in the aforesaid case (peter vaz) with the objection raised in the present appeals by Ld. CIT- DR that since assessee has not raised objection against jurisdiction of AO at the first instance (during assessment proceedings) as contemplated u/s 124

ITO 3(3)(4), MUMBAI vs. WATERMARK SYSTEMS (I) P. LTD., MUMBAI

In the result, all the appeals of the revenue are dismissed

condone the delay in filing the cross-objections.” 14. And the Hon’ble High Court has dealt in the aforesaid case (peter vaz) with the objection raised in the present appeals by Ld. CIT- DR that since assessee has not raised objection against jurisdiction of AO at the first instance (during assessment proceedings) as contemplated u/s 124

MR. PRASHANT PAWAR ,MUMBAI vs. ITO, WARD 41(3)(3), MUMBAI

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar & Prashant Pawar V/S. Ito, Ward 41(3)(3), 1801, Jayshree Chsl, Navy Mumbai बनाम Nagar Colony, Malad West, Bkc, Kautilya Bhavan, Mumbai-400064 Mumbai-400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadpp3644C .. Appellant/अपीलाथ" Respondent/""तवाद"

124 days pertaining to COVID period. days pertaining to COVID period. The ld.CIT(A) after taking into account The ld.CIT(A) after taking into account observed that “for condoning the delay, it must be proved beyond the shadow of doubt condoning the delay, it must be proved beyond the shadow of doubt condoning the delay, it must be proved beyond

MR. PRASHANT PAWAR ,MUMBAI vs. ITO, WARD 41(3)(3), MUMBAI

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar & Prashant Pawar V/S. Ito, Ward 41(3)(3), 1801, Jayshree Chsl, Navy Mumbai बनाम Nagar Colony, Malad West, Bkc, Kautilya Bhavan, Mumbai-400064 Mumbai-400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadpp3644C .. Appellant/अपीलाथ" Respondent/""तवाद"

124 days pertaining to COVID period. days pertaining to COVID period. The ld.CIT(A) after taking into account The ld.CIT(A) after taking into account observed that “for condoning the delay, it must be proved beyond the shadow of doubt condoning the delay, it must be proved beyond the shadow of doubt condoning the delay, it must be proved beyond

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ADDL.COMMR.OF INCOME TAX, SPL. RG.32, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

THE DY CIT 3(2), MUMBAI vs. M/S. NUCLEAR POWER CORPORATION OF INDIA LTD, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT