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

condoned the delay in filing of an appeal for reasonable cause. a) On the facts and circumstances of the case and in law, the learned a) On the facts and circumstances of the case and in law, the learned a) On the facts and circumstances of the case and in law, the learned CIT(A)-NFAC erred in not passing

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

condoned the delay in filing of an appeal for reasonable cause. a) On the facts and circumstances of the case and in law, the learned a) On the facts and circumstances of the case and in law, the learned a) On the facts and circumstances of the case and in law, the learned CIT(A)-NFAC erred in not passing

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. ITO 17(2)(1), MUMBAI

In the result, both the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

delay is condoned. The ground No. 1 raised in the appeal is accordingly allowed for statistical No. 1 raised in the appeal is accordingly allowed for statistical No. 1 raised in the appeal is accordingly allowed for statistical purposes. 4. As regards Ground No. 2, which concerns the merits of the As regards Ground No. 2, which concerns the merits

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. INCOME TAX OFFICER-17(2)(1), MUMBAI

In the result, both the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

delay is condoned. The ground No. 1 raised in the appeal is accordingly allowed for statistical No. 1 raised in the appeal is accordingly allowed for statistical No. 1 raised in the appeal is accordingly allowed for statistical purposes. 4. As regards Ground No. 2, which concerns the merits of the As regards Ground No. 2, which concerns the merits

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

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 ()

delay can be condoned only under section 119(2)(b) by the competent authority, and that since the issue originated from the intimation under section 143

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

KUDOS FINANCE AND INVESTMENT PVT LTD,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-6, MUMBAI

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

delay of 372 days in filing the present appeal is condoned. Accordingly, we proceed to adjudicate the grounds/additional grounds raised by the Assessee in the present appeal. 8. It is admitted position that the Assessee had returned loss for the Assessment Year 2019-2020. It has not been disputed by the Assessee that as per Section 36(1)(viia

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

condoned), however here interestingly appellant have made the application by counting the period of delay by taking date of receipt of assessment order u/s 144 of the Act dated 26/12/2011 as on 16/10/2012, to calculate delay till 14/11/2013 i.e. the date when appeal has been filed and for this period of apparently delay of 364 days the appellant have given

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

condoned), however here interestingly appellant have made the application by counting the period of delay by taking date of receipt of assessment order u/s 144 of the Act dated 26/12/2011 as on 16/10/2012, to calculate delay till 14/11/2013 i.e. the date when appeal has been filed and for this period of apparently delay of 364 days the appellant have given

M/S. LAVINO KAPUR COTTONS PVT. LTD,MUMBAI vs. DCIT CIR 3(2) (1) , MUMBAI

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 2102 & 2103/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18 & 2018-19) Dcit Cir-3(2)(1), M/S Lavino Kapur Cottons Aayakar Bhavan, Pvt. Ltd. बिधम/ Maharshi Karve Road, 121/122, Mittal Chambers, Vs. Churchgate, Nariman Point, Mumbai-400 020 Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacl0824C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Surinder Mehra, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Mehul Jain, Ld. Dr सुनवाईकीतारीख/ : 02.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 10.09.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2017-18 & 2018-19. 2

delay in filing the appeals and there is a reasonable cause, therefore appeal of the assessee is condoned. 4. The ground taken before us is that, Ld. First Appellate Authority has erred in law and on facts in holding addition u/s 3 I.T.A. No. 2102 & 2103/Mum/2021 M/S Lavino Kapur Cottons Pvt. Ltd 36(1)(va) on account of late deposit

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

section 143(1) of the Act along with an application duly explaining the delay in filing the appeal. We further direct the learned CIT(A) to consider the request of the assessee for condonation

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

section 143(1) of the Act along with an application duly explaining the delay in filing the appeal. We further direct the learned CIT(A) to consider the request of the assessee for condonation

CALIBEHR BUSINESS SUPPORT SERVICES PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL E-ASSESSEMENT CENTRE , DELHI

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

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

condonation of delay and therefore this appeal cannot be decided as it is appeal against the order u/s 143(3) of the Act where the computation made by the ld AO started from the income determined u/s 143 (1) of The Act. However, on this date of hearing, the Ld. Authorized Representative categorically stated that this appeal can be heard

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

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

condonation of delay and therefore this appeal cannot be decided as it is appeal against the order u/s 143(3) of the Act where the computation made by the ld AO started from the income determined u/s 143 (1) of The Act. However, on this date of hearing, the Ld. Authorized Representative categorically stated that this appeal can be heard

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

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

condonation of delay and therefore this appeal cannot be decided as it is appeal against the order u/s 143(3) of the Act where the computation made by the ld AO started from the income determined u/s 143 (1) of The Act. However, on this date of hearing, the Ld. Authorized Representative categorically stated that this appeal can be heard

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.

condone the delay in filing appeal and oblige.” 6 Sonmrug Co-operative Housing Society Ltd 2.2 As per Form no. 35, the appeal is delayed for 3615 days. The intimation under section 143