DCIT-1(2)1, MUMBAI., MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

condone the delay and hence the appeals are the appeals are admitted for hearing admitted for hearing on merits. 4. All the grounds raised by the Department are inter- All the grounds raised by the Department are inter All the grounds raised by the Department are inter related and inter related and inter-connected and relates to challenging

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

ACIT, CIR-1(2)(1), MUMBAI vs. M/S. CHERYL ADVISORY PVT LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2013-14

delay due to genuine reasons due to genuine reasons, same is condoned and appeal is admitted for adjudication. condoned and appeal is admitted for adjudication. 3. Briefly stated facts of the case are that the assessee company Briefly stated facts of the case are that the assessee company Briefly stated facts of the case are that the assessee company filed

MR RAHAT MOHAMMED RIYAZUDDIN SHAIKH,MUMBAI vs. INCOME TAX OFFICER NFAC , MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

SUDESH DHANRAJ MURPANA (HUF),MUMBAI vs. THE INCOME TAX OFFICER, WARD 23(3)(1, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2013-14 Sudesh Dhanraj Murpana Income Tax Officer – 23(3) (1) (Huf) Matru Mandir, Tardeo, Grant 401 Somdhan Bldg, Perry Road, Cross Road Bandra (West), Vs. Mumbai - 400007 Mumbai 400050

delay is condoned to take up the matter for adjudication. 5. Brief facts of the case are that assessee filed its return of income on 13.03.2014, reporting total income at Rs. 6,04,020/-. Information was received by the ld. A.O. from Insight portal that assessee had sold shares in the alleged penny stock scrip i.e. ACI Infocom Ltd. listed

MARK FOODS,MUMBAI vs. INCOME TAX OFFICER-28(2)(1), MUMBAI

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

Bench: Shri Saktijit Dey & Shri Girish Agrawal

condoning the delay in filing the appeal thereby violating the principles of natural Justice. 10. In the facts and circumstances of the case and in law, the Learned CIT(A) has erred in confirming addition of Rs. 81,75,025/-on account of unexplained source of income under section 68 merely on surmises, conjecture and suspicion. 11. In the facts

NISHA THOMAS,MUMBAI vs. COMMISSIONER OF INCOME TAX (A)-DRP-2 , MUMBAI

In the result, the appeal is allowed

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

condone the delay of 3 days in filing the appeal and admit the appeal for adjudication. 6. The first contention of the ld. AR is with regard to the legal issue that the notice issued under section 148 of the Act dated 22.07.2022 is barred by limitation. The ld. AR submitted that the AO issued a notice under

PRABHULAL KALJI DOSHI ,MUMBAI vs. ITO WARD 19(2)(4), MUMBAI

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

Bench: Smt. Beena Pillai ()

section 151 of the Act from Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General, however approval is from PCIT. The approval is not in accordance with law, therefore liable to be quashed. 2 I.T.A. No. 7421/Mum/2025 4. The Id CIT (A) failed to appreciate that the reopening of assessment vide notice

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

151 of the income tax Act 1961 for assessment year 2009 1961 for assessment year 2009-10 it transpired that the 10 it transpired that the notice under section 148 could be issued by assessing notice under section 148 could be issued by assessing notice under section 148 could be issued by assessing officer who should not be below

ABHISHEK SANJEEV NADGERI,NAVI MUMBAI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NAVI MUMBAI

In the result of the file by the assessee stands partly allowed as indicated hereinabove

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

condonation of 13 days delay in filing the present appeal before this Tribunal stands allowed. 7 ITA No. 4499/Mum/2024; A.Y. 2016-17 Abhishek Sanjeev Nadgeri 6. The Ld.AR on merits submitted that Ground No.1 raised by the assessee is general in nature and therefore do not require any adjudication. 7. In Ground No.2 the assessee is challenging the notice issued

HEWLETT PACKARD FINANCIAL SERVICES (INDIA) P. LTD,BANGALORE vs. ASST CIT CIR 2(1)(2), BANGALURU

Accordingly, the ground is dismissed as not pressed

Bench: Smt Beena Pillai, Jm &\Nms Padmavathy S, Am\Ni.T.A. No. 915/Mum/2017\N(Assessment Year: 2011-12)\Nhewlett Packard Financial\Nservices (India) Pvt. Ltd.,\N24, Salarpuria Arena, Hosur Main\Nroad, Adugodi, Bangalore-560030.\Npan: Aabcc5967C\Nappellant)\Nassessee By\Nrevenue By\Ndate Of Hearing\Ndate Of Pronouncement\Nacit, Circle-2(1)(2),\Naayakar Bhavan,\Nvs. M.K. Road, Mumbai-400020.\N:\N:\N:\N:\Nrespondent)\Nshri Percy Pardiwala &\Nmr. Ninad Patade, Ar\Nshri Pravin Salunkhe, Sr. Dr\N22.09.2025\N21.10.2025\Norder\Nper Padmavathy S, Am:\Nthis Appeal By The Assessee Is Against The Order Of The Commissioner Of\Nincome Tax (Appeals)-4, Mumbai [In Short 'Cit(A)'] Passed Under Section 250 Of\Nthe Income Tax Act, 1961 (The Act) Dated 25.10.2016 For Assessment Years (Ay)\N2011-12. The Assessee Raised Grounds Pertaining To The Following Issues:\N(I) Disallowance Of Claim Of Depreciation On \"Hp Indigo Digital Press\Nprinter\" @ 60% - Ground No. 1.1 To 1.7\N(Ii) Treatment Of Ceased Liability As Income U/S 41 - Ground No. 2.1 To\N2.9\N(Iii) Disallowance Of Set Off Of Unabsorbed Depreciation - Ground\Nno. 3.1 To 3.9\N(Iv) Disallowance Of Provision For Tds Certificates & Addition To\Nbook Profits U/S.115Jb - Ground No.

151/-\n15,38,89,295/-\n8,79,04,436/-\n14,73,98,816/-\n30,50,17,004/-\n20,09,28,456/-\n15. The AO further noticed that the assessee did not file the return of income for\nAY 2002-03 to AY 2008-09 except for AY 2003-04 and issued a show-cause\nnotice to the assessee

SHAMBHAVEE SHASHIKANT KADAM,ANDHERI (WEST) vs. NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

The appeal of the assessee is partly allowed

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

condoning the delay. The assessee is in appeal before the Tribunal against the order of the CIT(A). 4. During the course of hearing the ld. AR raised two legal contentions with regard to the notice issued under section 148 of the Act. The first contention of the ld. AR is that the notice under section 148 is issued

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(4), MUMBAI, MUMBAI vs. SHANTILAL CHIMANLAL SHETH, MUMBAI

In the result, the appeals by the revenue are dismissed and the\ncross-objections by the assessee are partly allowed

151 of the new regime. Once the first proviso to Section 149(1)(b) is read\nwith TOLA, then all the notices issued between 1 April 2021 and 30 June 2021\npertaining to assessment years 2013-2014, 2014-2015, 2015-2016, 2016-2017 and\n2017-2018 will be within the period of limitation as explained in the tabulation\nbelow

DONA BUILDERS PVT LTD ,MUMBAI vs. DCIT, CIRCLE 1(3)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan() Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dona Builders Pvt Ltd Dcit, Circle 1(3)(1), Mumbai 108, Shiv Aashish S.V. Road, Aayakar Bhavan, Mumbai- Vs. Andheri West, Mumbai- 400058 400020 Pan No. Aaacd 3116 F Appellant Respondent : Mr. Rajesh Shah Assessee By : Mr. Annavaram Kosuri, Sr-Dr A/W Revenue By Mr. Uma Shankar Prasad, Cit Dr : 06/11/2025 Date Of Hearing Date Of Pronouncement : 21/01/2026 Order Per Bench These Five Appeals By The Assessee Are Directed Against Separate Orders Passed By The Ld. Commissioner Of Income-Tax

delay of 763 days 763 days is condoned, and the appeal is admitted for adjudication on merits admitted for adjudication on merits. admitted for adjudication on merits 4. Briefly stated, the facts of the case are that the assessee is Briefly stated, the facts of the case are that the assessee is Briefly stated, the facts of the case

DONA BUILDERS PVT LTD,MUMBAI vs. DCIT, CIRCLE 1(3)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan() Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dona Builders Pvt Ltd Dcit, Circle 1(3)(1), Mumbai 108, Shiv Aashish S.V. Road, Aayakar Bhavan, Mumbai- Vs. Andheri West, Mumbai- 400058 400020 Pan No. Aaacd 3116 F Appellant Respondent : Mr. Rajesh Shah Assessee By : Mr. Annavaram Kosuri, Sr-Dr A/W Revenue By Mr. Uma Shankar Prasad, Cit Dr : 06/11/2025 Date Of Hearing Date Of Pronouncement : 21/01/2026 Order Per Bench These Five Appeals By The Assessee Are Directed Against Separate Orders Passed By The Ld. Commissioner Of Income-Tax

delay of 763 days 763 days is condoned, and the appeal is admitted for adjudication on merits admitted for adjudication on merits. admitted for adjudication on merits 4. Briefly stated, the facts of the case are that the assessee is Briefly stated, the facts of the case are that the assessee is Briefly stated, the facts of the case

DCIT - 1(1)(2), MUMBAI vs. HOUSING DEVELOPMENT FINANCE CORPORARTION LTD., MUMBAI

condonation of delay is placed on record. \nUpon perusal of the same and hearing both sides, we deem it fit to \n\n8 \nHDFC Bank Ltd. \nITA No.4315/MUM/2007 and Ors. \nAYs 2002-03 to 2020-21 \n\ncondone the delay on the ground that there was sufficient cause for the \nsaid delay. Accordingly, we take up the appeals for adjudication

JAIPRAKASH L. SINGH,MUMBAI vs. ACIT 31(2)(1), MUMBAI

In the result, the appeal filed by the assessee stands\nallowed

condoned the delay in filing the present appeal.\nNow the appeal is admitted to be heard.\n5. The brief facts of the case are that the assessee along\nwith other co-owners were owners of the land and thus\nentered into Development Agreement with M/s Brick Works\nTrading Pvt Ltd regarding the said land and as per the terms

ITO, MUMBAI vs. HIMANSHU SARDA, MUMBAI

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarito,Ward-42(1)(2), Mumbai Vs Himanshu Sarda Room No. 734, Kautilya 705/706, Shivalaya Residency Chs Bhawan, Bkc, Bandra (E) Ltd., Thakur Complex, 90 Feet Mumbai-400051 Road, Kandivali East, Mumbai- 400101 Pan: Flpps9753F Appellant Respondent C.O.410/Mum/2025 (Arising Out Of I.T.A. No.5862/Mum/2025 A.Y. :2017-18)

delay for 37 days for filing CO is duly condoned and the appeal is taken for adjudication. 3. Brief facts of the case are that the assessee filed his return by declaring total income 1,00,000/-. However, the assessee had sold the property for agreement value of Rs.25,00,000/- as against the stamp duty value