NATIONAL WELFARE FOUNDATION ,MUMBAI vs. ITO EXEMPTION WARD 2(1), MUMBAI

In the result, Assessee’s appeal is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

Section 5. 5.12 The Hon'ble SC in the case of Shiv Dass v. Union of India (UOI) and Ors., AIR 2007 SC 1330 held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or laches and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

220(2) of the Act. The Appellant denies its liability to the levy of such interest and submits that the same be deleted.\n3. There is delay in filing this appeal, for which the assessee filed an application for condonation of delay and the contents of application for condonation of delay reads as under:\na) The Order under Section

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee\nare allowed

220(2) of the Act. The\nAppellant denies its liability to the levy of such interest and\nsubmits that the same be deleted.\n3. There is delay in filing this appeal, for which the assessee\nfiled an application for condonation of delay and the contents\nof application for condonation of delay reads as under:\na) The Order under Section

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 220(2) of the Act. The Appellant denies its liability to the levy of such interest and submits that the same be deleted. The Great Eastern Shipping Co. Ltd, Mumbai 3. There is delay in filing this appeal, for which the assessee filed an application for condonation

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 220(2) of the Act. The Appellant denies its liability to the levy of such interest and submits that the same be deleted. The Great Eastern Shipping Co. Ltd, Mumbai 3. There is delay in filing this appeal, for which the assessee filed an application for condonation

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 220(2) of the Act. The Appellant denies its liability to the levy of such interest and submits that the same be deleted. The Great Eastern Shipping Co. Ltd, Mumbai 3. There is delay in filing this appeal, for which the assessee filed an application for condonation

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 220(2) of the Act. The Appellant denies its liability to the levy of such interest and submits that the same be deleted. The Great Eastern Shipping Co. Ltd, Mumbai 3. There is delay in filing this appeal, for which the assessee filed an application for condonation

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 220(2) of the Act. The Appellant denies its liability to the levy of such interest and submits that the same be deleted. The Great Eastern Shipping Co. Ltd, Mumbai 3. There is delay in filing this appeal, for which the assessee filed an application for condonation

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 220(2) of the Act. The Appellant denies its liability to the levy of such interest and submits that the same be deleted. The Great Eastern Shipping Co. Ltd, Mumbai 3. There is delay in filing this appeal, for which the assessee filed an application for condonation

ANA CHARITABLE TRUST,THANE vs. INCOME TAX OFFICER, EXEMPTION WARD, THANE, THANE

In the result, the appeal in ITA No

Bench: Shri Prashant Maharishi & Shri Anikesh Banerjee

condone the delay in filing of return and audit report.” 5. We heard the rival submissions and considered the documents available on record. First, the observation of the Ld.Assessing Officer in the order under section 143(3) dated 20/09/2022 is reproduced as below: - “3. The school is running for standard I to X and the teachers are assigned the classes

DCIT- CC-5(1), MUMBAI vs. HUBTOWN LTD., MUMBAI

In the result, cross objection filed by the assesee is treated as allowed for statistical purpose

Bench: Shri G. Manjunatha & Shri Ravish Sooddcit, Cc-5(1) Vs. M/S. Hubtown Ltd. Room No.1928 19Th Floor Akruti Trade Centre, 6Th Floor Air India Building, Nariman Point Road No.7, Marol-Midc Mumbai-400 021 Andheri(E) Mumbai-400 093

220/- and which was revised on 31-03- 2015, declaring total income of Rs. 54,81,07,960/-. The case was selected for scrutiny and the assessment was completed u/s 143(3) of the Income Tax Act, 1961 on 12/03/2016 and determined total income of Rs. 95,64,40,510/-, by making additions towards disallowance of deduction claimed u/s 80IB

MRS. DEEPALI VIKKI AJMERA,MULUND vs. ITO WARD 27(1)(1), MUMBAI, NAVI MUMBAI

In the result, appeal filed by the Assessee is allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2020-21 Mrs. Deepali Vikki Ajmera, Ito Ward 27 (1) (1), 5Th Floor, Prem Ratna Building, Tower 6, Vashi Station Ambedkar, Road Opp. Balaji Vs. Complex, Navi Mumbai – Temple, Mulund West, Mumbai 400703. – 400080. Pan – Agvps 7279 Q (Appellant) (Respondent) Present For: Assessee By : Shri Piyush Bafna, Ca (Virtually Appear) Revenue By : Shri A.M.K. Mahadevan, Sr. D.R. Date Of Hearing : 19.11.2025 Date Of Pronouncement : 30.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 30.08.2024, Impugned Herein, Passed By The National Faceless Appeal Centre (Nfac)/Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2020-21. 2. At The Outset, It Is Observed That There Is A Delay Of 281 Days In Filing The Instant Appeal, On Which The Assessee Has Claimed As Under :- Affidavit For Condonation Of Delay 1, Mrs. Deepali Vikki Ajmera, Age About 45 Years, Residing At 5Th Floor, Prem Ratna Building, Ambedkar Road, Opp Balaji Temple

delay is condoned. 6. Coming to the merits of the case, it is observed that the Assessee had declared her income at Rs.7,39,507/- by filing return of income on dated 22.10.2020 for the AY under consideration and during the assessment year under consideration, the Assessee had purchased a property on a consideration of Rs.72

DCIT 9(1)(1), MUMBAI vs. ACON MEASUREMENT P.LTD, MUMBAI

The appeal of the Revenue is dismissed and the

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Dcit -9(1))(1), M/S Acon Measurement Pvt. Room No.260A, 02Nd Floor बनाम/ Limited, Aayakar Bhavan A-22, Nanddham Indl. Estate, Vs. M.K. Road Marol Maroshi Road, Mumbai-400020. Andheri (East), Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaca5078K

delay is condoned. 4. So far as, the merits of the cross objection is concerned, the assessee has challenged upholding the reopening of assessment u/s 147/148 of the Act on the plea that the Ld. Commissioner of Income Tax (Appeal) ignored the fact that there was no reason to belief that income has escaped assessment as there was no tangible

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

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

condone the delay in late filing the income tax returns or that no 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, so be it. The Hon’ble High Court further held 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

condone the delay in late filing the income tax returns or that no 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, so be it. The Hon’ble High Court further held that

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

condone the delay in late filing the income tax returns or that no 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, so be it. The Hon’ble High Court further held that

DAMYANTI ATUL SHAH,KING CIRCLE vs. INCOME TAX OFFICER WARD 20(1)(1) MUMBAI, LALBAUG

In the result, the appeal is allowed for statistical\npurposes

220/- u/s 271(1)(c) of the\nAct was levied.\n4.\nThe subsequent appeal before the ld.CIT(A) was filed with a\ndelay of 288 days who did not condone the delay and dismissed the\nappeal observing that there was substantial delay in filing the appeal. He\nnoted that the appellant was engaged in business activity and had\nsignificant business