KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089- 6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089- 6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

DCIT CC 11, MUMBAI vs. KETAN V. SHAH (HUF), JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089- 6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

KETAN V. SHAH HUF,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089- 6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089- 6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089- 6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

DCIT CC 11, MUMBAI vs. KETAN V. SHAH (HUF), JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089- 6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089- 6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089- 6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6089- 6094/Mum/2009 for AY 2002-03 to 2007-08 passed by the tribunal. The learned

BOMBAY OXYGEN INVESTMENTS LIMITED,MUMBAI vs. NFAC, JAO - DEPUTY COMMISSIONER OF INCOME TAX 15(1)(2), MUMBAI

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Bombay Oxygen Investments Ltd. Dcit-15(1)(2) 22/B, Mittal Tower, 210 Aayakar Bhavan Nariman Point Vs. M.K. Road Mumbai-400 021. Mumbai-40 0020. Pan : Aaacb1753A Appellant Respondent

210 Aayakar Bhavan Nariman Point Vs. M.K. Road Mumbai-400 021. Mumbai-40 0020. PAN : AAACB1753A Appellant Respondent : Shri Ronak Doshi Assessee by : Shri Satyaprakash R. Singh Revenue by : 10/06/2025 Date of Hearing Date of pronouncement : 29/08/2025 O R D E R Per Omkareshwar Chidara (AM) :- In this above cited appeal, the only issue to be adjudicated is whether

UTTAM VALUE STEELS LTD,MUMBAI vs. ASST CIT CEN CIR 41, MUMBAI

The appeals of the assessee are allowed for statistical purposes only for fresh adjudication

Bench: Shri Joginder Singh & Shri Ashwani Taneja

210, which was against the assessee and later on a decision from Hon’ble Gujarat High Court in Gujarat Themis Biosyn Ltd. came in favour of the assessee. It was explained that on 08/05/2014, after consulting legal expert, the assessee decided to prefer appeal and thus necessary papers were collected. Shri ITA Nos. 3206,3207 & 3209/Mum/2016 3 Uttam Value Steels

BIRLA SHLOKA EDUTECH LTD,MUMBAI vs. DCIT-4, MUMBAI

In the result, the appeals of the assessee being ITA No

delay of 210 days, which the assessee attributed to the company remaining defunct since 2015. The original assessment orders were passed under section 153A r.w.s. 143(3) of the Income Tax Act.", "held": "The Tribunal condoned

BIRLA SHLOK EDUTECH LIMITED,MUMBAI vs. DCIT-4, MUMBAI

In the result, the appeals of the assessee being ITA No

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar

section 153A r.w.s. 143(3) of the Act date of all the orders 29.03.2016. 2. The registry informed that all the appeals are filed by the assessee with a delay for 210 days. The assessee filed the application for condonation

BIRLA SHLOKA EDUTECH LTD,MUMBAI vs. DCIT-4, MUMBAI

In the result, the appeals of the assessee being ITA No

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar

section 153A r.w.s. 143(3) of the Act date of all the orders 29.03.2016. 2. The registry informed that all the appeals are filed by the assessee with a delay for 210 days. The assessee filed the application for condonation

BIRLA SHLOKA EDUTECH LTD,MUMBAI vs. DCIT-4, MUMBAI

In the result, the appeals of the assessee being ITA No

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar

section 153A r.w.s. 143(3) of the Act date of all the orders 29.03.2016. 2. The registry informed that all the appeals are filed by the assessee with a delay for 210 days. The assessee filed the application for condonation

BIRLA SHLOK EDUTECH LIMITED,MUMBAI vs. DCIT-4, MUMBAI

In the result, the appeals of the assessee being ITA No

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar

section 153A r.w.s. 143(3) of the Act date of all the orders 29.03.2016. 2. The registry informed that all the appeals are filed by the assessee with a delay for 210 days. The assessee filed the application for condonation

BIRLA SHLOKA EDUTECH LTD,MUMBAI vs. DCIT-4, MUMBAI

In the result, the appeals of the assessee being ITA No

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar

section 153A r.w.s. 143(3) of the Act date of all the orders 29.03.2016. 2. The registry informed that all the appeals are filed by the assessee with a delay for 210 days. The assessee filed the application for condonation