NAUSHAD ALI ABDUL HAQ SHAIKH,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

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

section 5 if there is no sufficient cause or cogent ground for the condonation of there is no sufficient cause or cogent ground for the condonation of there is no sufficient cause or cogent ground for the condonation of delay. In the present set of appeals the appellant assessee has delay. In the present set of appeals the appellant assessee

NAUSHAD ALI ABDUL HAQ SHAIK,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

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

section 5 if there is no sufficient cause or cogent ground for the condonation of there is no sufficient cause or cogent ground for the condonation of there is no sufficient cause or cogent ground for the condonation of delay. In the present set of appeals the appellant assessee has delay. In the present set of appeals the appellant assessee

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

delay cannot be condoned as a matter of course. However, where an appeal is demonstrably filed of course. However, where an appeal is demonstrably filed of course. However, where an appeal is demonstrably filed within limitation, the rejection of a subsequent appeal on limitation within limitation, the rejection of a subsequent appeal on limitation within limitation, the rejection

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

delay cannot be condoned as a matter of course. However, where an appeal is demonstrably filed of course. However, where an appeal is demonstrably filed of course. However, where an appeal is demonstrably filed within limitation, the rejection of a subsequent appeal on limitation within limitation, the rejection of a subsequent appeal on limitation within limitation, the rejection

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

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

section 143(3) of the Act was completed on 14.03.2016 without making any addition or adjustment to the 14.03.2016 without making any addition or adjustment to the 14.03.2016 without making any addition or adjustment to the returned income. 2.4 For the Assessment Year (AY) 2012 For the Assessment Year (AY) 2012-13, the assessee created a assessee created a provision

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

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

section 143(3) of the Act was completed on 14.03.2016 without making any addition or adjustment to the 14.03.2016 without making any addition or adjustment to the 14.03.2016 without making any addition or adjustment to the returned income. 2.4 For the Assessment Year (AY) 2012 For the Assessment Year (AY) 2012-13, the assessee created a assessee created a provision

SHA HURGOWAN ANANDJI DESAI CHARITIES ,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX, CPC , BENGULURU

In the result, the appeal of the assessee

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2022-23 Sha Hurgowan Anandji Desai Dy. Director Of Income-Tax, Cpc Charities, Bengaluru, 18, Bhaskar Lane, Bhuleshwar, Vs. Income Tax Officer Exemption Mumbai-400002. Ward 2(3), 6Th Floor, Mtnl Te Building Pedder Road, Mumbai-400026. Pan No. Aaats 0405 R Appellant Respondent

delay may kindly be condoned and the benefits of Section 11 be granted to the condoned and the benefits of Section 11 be granted to the condoned and the benefits of Section 11 be granted to the Appellant. Appellant. 4. 4. Without prejudice to the above, 4. Without prejudice to the above, it is submitted that on the facts

SHREE SWAMI SAMARTH TRADING CO. LT,MUMBAI vs. CIT (A)-13, MUMBAI

In the result, both the appeals of assessee are dismissed

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

section 271(1)(c) of the Act vide his order dated 27-06-2012. 2. First, we dealt with ITA No. 3552/Mum/2010 for the AY 2009-10. At the outset, it is noticed that despite the issuance and service of notices for hearing fixing on 13-02-2017 and 20-03-2017, none attended. The notices were served

SHREE SWAMI SAMARTH TRADING CO. P. LTD,MUMBAI vs. CIT (A)-13, MUMBAI

In the result, both the appeals of assessee are dismissed

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

section 271(1)(c) of the Act vide his order dated 27-06-2012. 2. First, we dealt with ITA No. 3552/Mum/2010 for the AY 2009-10. At the outset, it is noticed that despite the issuance and service of notices for hearing fixing on 13-02-2017 and 20-03-2017, none attended. The notices were served

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. iii. 'Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? 13 Sonmrug Co-operative Housing Society Ltd The doctrine must be applied

SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. iii. 'Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? 13 Sonmrug Co-operative Housing Society Ltd The doctrine must be applied

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. iii. 'Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? 13 Sonmrug Co-operative Housing Society Ltd The doctrine must be applied

GETINGE MEDICAL INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT 2(2)(1), MUMBAI MAHARASHTRA

In the result, appeal filed by the assessee stands partly allowed

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

condonation of delay only) can not make a similar application before Hon'ble Bench. Hence even on this ground, it is humbly prayed that the appeal of the assessee may be dismissed. 6. The current appeal of the assessee is against the order under section 143(3) r.w.s. 144C(13

BALMOHAN VIDYAMANDIR TRUST,MUMBAI vs. ITO (E) I(1), MUMBAI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri R.C.Sharma & Shri Pawan Singhassessment Year: 2008-09 Balmohan Vidyamandir Trust, Ito (Exemption)-1 (1), 42, 59-65, Shivaji Park, Dadar, Mumbai. Vs. Mumbai 400028 Pan: Aaatb0099C (Appellant) (Respondent) Assessment Year: 2009-10 Balmohan Vidyamandir Trust, Ito (Exemption)-1 (1), 42, 59-65, Shivaji Park, Dadar, Mumbai. Vs. Mumbai 400028 Pan: Aaatb0099C (Appellant) (Respondent)

delay in filing of appeal is condoned. 2. In the present appeal, one more application for intervener is filed by Shri Girish Rege. In the application the applicant contended that he is not opposing the relief prayed in the appeal, as the Trustees in majority have made certain statement before authorities below to justify the claim of relief by making

SILVER SAND COOP HOUSING SOC LTD.,,MUMBAI vs. ACIT, CPC, BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blebuilding No. 12, Silver Sands Chs Ltd., Bangalore Post Bag No. 2 S.V. Road, Piramal Nagar Electronic City, Post Office Goregaon (W), Mumbai - 400062 Bangalore - 560100 Pan: Aadas5600G (Appellant) (Respondent)

condone the delay in filing the appeal before Ld.CIT(A) in the interest of natural justice. Accordingly, Ground No.1 raised by the assessee is allowed. 8. Coming to the merits of the case, Ld. AR brought to our notice the relevant facts on record and submitted that assessee Society has made investments as per the statutory requirements governing the Society

SHREE SWAMY SAMARTH PRASSANA OSHIWARA (E) UNITS CHS LTD,MUMBAI vs. INCOME TAX OFFICER 25(1)(3), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2013-14 Shree Swamy Samarth, Ito-25(1)(3), Prassana Oshiwara (E) Unit C-10, Room No. 404, 4Th 3 Chs Ltd. Vs. Floor, Pratyakshakar Oshiwara (E) Unit 3 Chs Bhavan, Bkc, Ltd., Plot No. 1/41, Deep Mumbai-400051. Tower, New Link Road, Near Millat Nagar, Andheri (West) Mumbai-400053. Pan No. Aacas 7886 B Appellant Respondent Assessee By : Mr. Tarun Ghia Revenue By : Mr. A.N. Bhalekar, Cit-Dr : Date Of Hearing 10/05/2023 : Date Of Pronouncement 22/05/2023 Order

section 148 could be issued by assessing officer who should not be below the position of joint officer who should not be below the position of joint officer who should not be below the position of joint commissioner of commissioner of income tax and sanction also has to be of income tax and sanction also

FRANSALIAN SOCIETY NALLASOPARA,VASAI THANE vs. INCOME TAX OFFICER EXEMPTION WARD - 1(3), MUMBAI, MUMBAI

The appeal of the appellant is dismissed

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

section 11(2)(a) of the Act held that the appellant has not fulfilled the pre-condition to file the requisite report within the prescribed due date mentioned u/s. 13(1) of the Act. The Ld. CIT(A) at paragraph 5.4.3 also held that the appellant has informed that it has applied for condonation of delay

AJAY PARASMAL KOTHARI,MUMBAI vs. ITO-30(1)(1), MUMBAI

In the result, appeal of the assessee is partly allowed, as above

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleajay Parasmal Kothari V. Income Tax Officer –30(1)(1) 202, Prateek Apartment Bandra Kurla Complex Main Mamlatdarwadi Road Bandra (E), Mumbai -400051 Mumbai - 400064 Pan: Aacpk4073B (Appellant) (Respondent) Assessee Represented By : Shri Ashwin Chhag Department Represented By : Shri Ashish Kumar Deharia

condone the delay with such delay. 6. Brief facts of the case are, assessee filed its return of income for the A.Y. 2013-14 on 27.03.2013 declaring total income of ₹.16,90,830/-. The return was processed u/s. 143(1) of Income-tax Act, 1961 (in short “Act”). The case was selected for scrutiny under CASS and notices

RELIANCE INDUSTRIES LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYER UNIT, MUMBAI

Bench: Shri B.R.Baskaran & Shri Sandeep Gosainreliance Industries Ltd. Maker Chambers, Iv, 3Rd Floor, 222,Nariman Point, ……………. Appellant Mumbai-400021 Pan-Aaacr5055K V/S

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part