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

Condonation of delay is required in case the appeal is not filed within the permissible time. It is a case where the assessee has raised additional ground. It can be raised by the assessee at any time and even for the first time before the appellate authority. This is a settled law. Even the Hon’ble Supreme Court

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

Condonation of delay is required in case the appeal is not filed within the permissible time. It is a case where the assessee has raised additional ground. It can be raised by the assessee at any time and even for the first time before the appellate authority. This is a settled law. Even the Hon’ble Supreme Court

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)

section 143(2) proceeding and was treated as such by the assessee preclude it from urging lack of jurisdiction." (emphasis supplied) (3) There is no interplay of section 127 as held in para 8, in the following words- "8. As far as the section 127 goes, we are of the opinion that having regard to the findings rendered, that question

ASST CIT CIR 6(1)(2), MUMBAI vs. ASK INVESTMENT MANAGERS P.LTD, MUMBAI

The appeal of the Revenue is allowed for statistical

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2012-13 Acit M/S Ask Investment Circle-6(1)(2), Managers Pvt. Ltd. बनाम/ R. No.536, 5Th Floor, 1St Floor Bandbox House, Vs. Aayakar Bhavan, Dr. Ab Road, Worli, M. K. Road, Churchgate, Mumbai-400030 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aafca2302P Shri Nitin Waghmode-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri J.D. Mistri Sr. Advocate

condone the delay in filing the cross-objection. ITA. No.534/Mum/2017 10 M/s Ask Investment Managers Pvt. Ltd. 3.20. Thereafter, vide further order dated 10-9-2014 the cross objection, filed by assessee, was also directed to be listed along with the appeal before the Special Bench for disposal in accordance with law. Accordingly, we first proceed to decide the main

VIIKING MEDIA & ENTERTAINMENT PVT. LTD,MUMBAI vs. ACIT (IT) CENTRAL CIR4(4), MUMBAI

In the result, appeal filed by the assessee is partly allowed as indicated above

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blev. Acit – Central Circle-4(4) Viiking Media & Entertainment Pvt Ltd., 604-065, 6Th Floor, Gateway Plaza, Air India Building Hiranandani Garden Nariman Point, Mumbai – 400 021 Central Avenue, Powai, Mumbai - 400076 Pan: Aaacj9884E (Appellant) (Respondent) Shri Neelkant Khandelwal Assessee Represented By : Ms. Richa Gulati Department Represented By :

condone the delay in filing of appeal by the assessee and proceed to adjudicate the appeal on merit. 7. The assessee has raised the following grounds of appeal in the memorandum of appeal filed in Form no 36 :– “The following grounds of appeal are independent of and without prejudice to one another – 1. The Assistant Commissioner of income-tax, Central

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

127 of the Act. The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of M/s Nuclear Power Corporation of India

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

127 of the Act. The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of M/s Nuclear Power Corporation of India

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

127 of the Act. The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of M/s Nuclear Power Corporation of India

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT 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

127 of the Act. The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of M/s Nuclear Power Corporation of India

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 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

127 of the Act. The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of M/s Nuclear Power Corporation of India

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 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

127 of the Act. The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of M/s Nuclear Power Corporation of India

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

127 of the Act. The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of M/s Nuclear Power Corporation of India

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

127 of the Act. The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of M/s Nuclear Power Corporation of India

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT(OSD) 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

127 of the Act. The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of M/s Nuclear Power Corporation of India

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

127 of the Act. The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid The Appellant submits that both the aforesaid grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of grounds dealing with jurisdiction goes to the root of M/s Nuclear Power Corporation of India

AWAAZ FOUNDATION,MUMBAI vs. ACIT TRUST CIRCLE/CPC, MUMBAI

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1924/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2020-21) Acit, Trust Circle/Cpc, Awaaz Foundation, Mtnl Building, Peddar C/O- Sumaira Abdulali, 3, बिधम/ Road, Mumbai-400 026 Reshma Apartment, 13 Pali Vs. Hill Road, Near Petit School, Bandra (W) Mumbai-400 050 स्थायीलेखासं./जीआइआरसं./ Pan No. Aabta8994Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri N. R. Agarwal, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Manoj Sinha, Ld. Dr सुनवाईकीतारीख/ : 03.10.2022 Date Of Hearing घोषणाकीतारीख / : 30.11.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 26.07.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi In Relation To Intimation U/S 143(1) For Ay 2020-21. The Assessee Has Raised The Following Grounds Of Appeal:-

section 119(2) of the IT Act and decide on merits. 6. The Commissioners of Income-tax shall, while entertaining such belated applications in filing Form No. 10B, satisfy themselves that the assessee was prevented by reasonable cause from filing such application within the stipulated time. As seen from the above for AY 2018-19 and subsequent years, if Form

HEMCHAND CHINTAMAN PATIL,THANE vs. ITO, THANE

In the result, the appeal filed by the assessee stands dismissed

Bench: Hon’Ble Shri Sandeep Gosain& Shri Omkareshwar Chidarahemchand Chintaman Patil, Vs. Income Tax Officer 202, Lovely Palace No.2, Qureshi Mansion, Kharigaon, B. P. Road, 2Nd Floor, Gokhale Bhayander (East), Road, Naupada, Teen Thane - 401105. Haath Naka, Thane (W), Thane – 400602. Pan/Gir No. Amapp3180E (Applicant) (Respondent) Assessee By None Revenue By Shri Aditya Rai (Sr. Dr.)

condoning such an inordinate delay of 162 days. Further, it is noted that the assessment order was duly served upon the appellant through electronic means on registered e-mail as per Rule 127 of Income Tax Rules, 1962. The Rule-127 is reproduced as under :- "(1) For the purposes of sub-section (1) of section 282, the addresses (including

HEMCHAND CHINTAMAN PATIL,THANE vs. INCOME TAX OFFICER, NAUPADA, TEEN HAATH NAKA, THANE (W)

Appeal is treated as allowed for statistical purpose

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 249(3) liberally, as per Shyam Sundar Sarma v. Pannalal Jaiswal (2004) (SC), where dismissal without condonation was held erroneous if a petition was filed. Prayer on this ground: Direct the CIT(A) to condone the delay, admit the appeal, and adjudicate on merits. 3. When the appeal was taken up for hearing the Learned Authorized Representative

GOPALDAS VISRAM & CO. LTD,MUMBAI vs. DCIT 4(2), MUMBAI

Appeals are disposed off accordingly

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

condoned it would be against the principle of natural justice which is not the intent of legislation. We also find that the reasons for delay advanced by the ld. DR are good, genuine and reasonable and hence we accept the same by admitting these appeals for adjudication. 5. Since the issues agitated in all these appeals filed by the assessee