LATE SHRI JAYEESH THAR ,MUMBAI vs. INCOME TAX OFFICER, TDS WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

condonation of delay, wherein appeals were filed beyond the period prescribed. The assessee had filed appeals against the order passed under section 154 of the Act, hence the time period of appeals filed by assessee before the CIT(A) have to be computed from the date of order passed under section 154 of the Act and not from the date

LATE JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

condonation of delay, wherein appeals were filed beyond the period prescribed. The assessee had filed appeals against the order passed under section 154 of the Act, hence the time period of appeals filed by assessee before the CIT(A) have to be computed from the date of order passed under section 154 of the Act and not from the date

LATE JAYESH THAR ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

condonation of delay, wherein appeals were filed beyond the period prescribed. The assessee had filed appeals against the order passed under section 154 of the Act, hence the time period of appeals filed by assessee before the CIT(A) have to be computed from the date of order passed under section 154 of the Act and not from the date

LAWMEN CONCEPTS PVT. LTD.,MUMBAI vs. DCIT-CPC-TDS , MUMBAI

In the result, the appeal stands allowed to the extent indicated in the order

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

condonation of delay, wherein appeals were filed beyond the period prescribed. The assessee had filed appeals against the order passed under section 154 of the Act, hence the time period of appeals filed by assessee before the CIT(A) have to be computed from the date of order passed under section 154 of the Act and not from the date

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

200], the Hon’ble Chennai FIAT have held that for condonation of delay u/s,249(3), the appellant should have sufficient cause and has to prove that there has been diligence on its part and was not guilty of negligence whatsoever and further the cause for delay in filing appeal which by due care and attention could have been avoided

MR GANESH ANANDRAO INGULKAR ,MUMABI vs. ASSTT.DIRECTOR OF INCOME TAX, CPC, MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Bleganesh Anandrao Ingulkar V. Assistant Director Of Income-Tax Centralized Processing Center B/502, Shivram Park Income Tax Department Opp. Ashok Kedare Chowk Bengaluru, Karnataka-560500 Tembipada Road, Bhandup (W) Mumbai - 400078 Pan: Aappi6881C (Appellant) (Respondent) Assessee Represented By : Shri Ketan Ved Department Represented By : Shri S.N. Kabra

condone the delay and admit the appeal for adjudication. 6. On merits, brief facts of the case are assessee filed its return of income on 05.08.2019 declaring total income of ₹.21,56,790/-. Further, assessee filed revised return of income on 16.06.2020 by declaring the same income as declared in the original return of income. However, assessee claimed relief

ACIT, CIRCLE-3, THANE, ASHAR IT PARK THANE vs. MAGIC KRAFT PRIVATE LIMITED, VASAI EAST

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

section 119(2)(b) to condone delay that occurred in filing Form 10 ID - Competent Authority rejected application - Whether since a series of Circulars namely Circular Nos. 6/2022, 19/2023 and recently 17/2024 had been issued by CBDT which goes to show that there has been a problem in large number of cases which assessee has faced in respect of filing

ACIT, CIRCLE-3, THANE, ASHAR, IT PARK, THANE vs. MAGIC KRAFT PRIVATE LIMITED, VASAI EAST

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

section 119(2)(b) to condone delay that occurred in filing Form 10 ID - Competent Authority rejected application - Whether since a series of Circulars namely Circular Nos. 6/2022, 19/2023 and recently 17/2024 had been issued by CBDT which goes to show that there has been a problem in large number of cases which assessee has faced in respect of filing

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Sprigtime Clubs & Hospitality Assessing Officer, Tds Ward Services Pvt. Ltd. Rani Mansion, Murbad Road Vs. 2Nd Floor, Sprig Avenue, Club Road Kalyan (W), 421301 Kalyan (W) 421301 Pan – Aaocs9107M Appellant Respondent

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

MINAKSHI SINGH,MEERUT vs. INCOME TAX OFFICER, WARD 35(2)(3), MUMBAI, MUMBAI

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

Bench: Smt. Beena Pillai () I.T.A. No. 6648/Mum/2024 Assessment Year: 2011-12

200/- . 2.2 It is submitted that, the assessee neither received any notices of hearing by before the assessment officer not received the assessment order in time. It is submitted that the assessee received the assessment order to me on 07/08/2023 though the assessment orders dated 18/12/2018. 2.3 The Ld.AR submitted that, it was under such circumstances that the appeal

DISHA DISTRIBUTORS,MUMBAI vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

delay of 17 days in filing each of these three appeals and accordingly in the interest of equity and justice condone the same. These three appeals are accordingly admitted for adjudication. 3.1 In the above three appeals, the assessees have raised the following identical grounds: - “On the facts and in the circumstances of the case and in law: 1. That

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

delay of 17 days in filing each of these three appeals and accordingly in the interest of equity and justice condone the same. These three appeals are accordingly admitted for adjudication. 3.1 In the above three appeals, the assessees have raised the following identical grounds: - “On the facts and in the circumstances of the case and in law: 1. That

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

delay of 17 days in filing each of these three appeals and accordingly in the interest of equity and justice condone the same. These three appeals are accordingly admitted for adjudication. 3.1 In the above three appeals, the assessees have raised the following identical grounds: - “On the facts and in the circumstances of the case and in law: 1. That

DINSHI AMPOULE MAKERS P.LTD,MUMBAI vs. DCIT (TDS) CEN CPC GHAZIABAD PROCESSING CEL , GHAZIABAD, UTTAR PRADESH

In the result, all the appeals filed by the assessees are allowed as indicated above

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos.4284 & 4285/Mum/2015 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Dinshi Ampoule The Dcit (Tds), बनाम/ Makers Pvt. Ltd., Centralized Processing Cell Vs. A-37, Kapor House, Aayakar Bhavan, Road No. 2, Midc, Sector-3, Vaishali, Andheri (E), Ghaziabad U.P. -201 010 Mumbai-400 093 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacd 1725E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Shekhar Gupta अपीलाथ" ओर से/ Assessee By: ""यथ" क" ओर से/Revenue By: Shri N. Sathya Moorthy

condoned and appeals are admitted. 4. Brief facts are that the Assessing Officer while passing intimation u/s.200A of the I.T. Act charged late filing fee u/s. 234E in respect of quarterly statements of TDS in Form No. 26Q. 5. The assessee preferred an appeal before the Ld. CIT(A). However, the Ld. CIT(A) dismissed the appeal of the assessee

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

Appeal are allowed:

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

condone the delay of 57 days in filing the appeal and proceed to adjudicate the grounds raised in the appeal on merits. Since all the grounds raised pertain to common issue of levy of late fee under Section 234E of the Act the same are taken up together hereinafter. 6. The Appellant has challenged the levy of fee under Section

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX(APPEALS), DELHI

Appeal are allowed:

Bench: the Tribunal. 4. We would first take up ITA No. 1173/Mum/2024 [Financial Year 2012-13: Quarter 2/Form 27EQ] as the lead matter which has been preferred by the Assessee challenging the order, dated 2

condone the delay of 57 days in filing the appeal and proceed to adjudicate the grounds raised in the appeal on merits. Since all the grounds raised pertain to common issue of levy of late fee under Section 234E of the Act the same are taken up together hereinafter. 6. The Appellant has challenged the levy of fee under Section

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

Appeal are allowed:

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

condone the delay of 57 days in filing the appeal and proceed to adjudicate the grounds raised in the appeal on merits. Since all the grounds raised pertain to common issue of levy of late fee under Section 234E of the Act the same are taken up together hereinafter. 6. The Appellant has challenged the levy of fee under Section

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

Appeal are allowed:

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

condone the delay of 57 days in filing the appeal and proceed to adjudicate the grounds raised in the appeal on merits. Since all the grounds raised pertain to common issue of levy of late fee under Section 234E of the Act the same are taken up together hereinafter. 6. The Appellant has challenged the levy of fee under Section