NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

24-06- -2025 vide which appeal of the appellant has been 2025 vide which appeal of the appellant has been dismissed on account of delay in filing of appeal and held that: dismissed on account of delay in filing of appeal and held that: dismissed on account of delay in filing of appeal and held that: - "We consider it appropriate

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

24-06- -2025 vide which appeal of the appellant has been 2025 vide which appeal of the appellant has been dismissed on account of delay in filing of appeal and held that: dismissed on account of delay in filing of appeal and held that: dismissed on account of delay in filing of appeal and held that: - "We consider it appropriate

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 ()

Section 119(2)(b), the circular vide which CBDT delegated the authority to condone delay to jurisdictional CITs and that such a delegation was subjected to the conditions given in the circular. 11. In para 23 and 24

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

24. For these reasons, the delay of 387 days in filing of appeal in this case is not condoned as no "sufficient cause" his case is not condoned as no "sufficient cause" his case is not condoned as no "sufficient cause" has been shown u/s. 249(3) of the Income Tax Act, 1961 for has been shown

AJAY PARASMAL KOTHARI,MUMBAI vs. ITO-30(1)(1), MUMBAI

In the result, appeal of the assessee is partly allowed, as above

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleajay Parasmal Kothari V. Income Tax Officer –30(1)(1) 202, Prateek Apartment Bandra Kurla Complex Main Mamlatdarwadi Road Bandra (E), Mumbai -400051 Mumbai - 400064 Pan: Aacpk4073B (Appellant) (Respondent) Assessee Represented By : Shri Ashwin Chhag Department Represented By : Shri Ashish Kumar Deharia

condone the delay with such delay. 6. Brief facts of the case are, assessee filed its return of income for the A.Y. 2013-14 on 27.03.2013 declaring total income of ₹.16,90,830/-. The return was processed u/s. 143(1) of Income-tax Act, 1961 (in short “Act”). The case was selected for scrutiny under CASS and notices

SHRI BHARAT NAVINCHANDRA GALA ,MUMBAI vs. ITO WARD 41(3)(1), MUMBAI

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

Bench: Smt. Beena Pillai ()

delay in filing of the appeal is condoned and the appeal is admitted. 3. Brief facts of the case are as under: The assessee is engaged in the business of builders and developers and is running his business under the name and style of his proprietary concern, M/s Arihant Builders & Developers. During the year under consideration, the assessee filed

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

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

condonation of delay in filing Form No. 10-IC for AY 2021-22, and it had met all conditions specified in Circular, including timely filing of income tax return, selection of taxation under section 115BAA, and electronic filing of Form No. 10 IC before deadline - Whether since assessee had fulfilled all conditions specified in said circular and had filed Form

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

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

condonation of delay in filing Form No. 10-IC for AY 2021-22, and it had met all conditions specified in Circular, including timely filing of income tax return, selection of taxation under section 115BAA, and electronic filing of Form No. 10 IC before deadline - Whether since assessee had fulfilled all conditions specified in said circular and had filed Form

HITESH SURESH JADHAV,KALHER, THANE vs. ITO, WARD 1(5), KALYAN, KALYAN

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

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

24 January 2025” 2.1 Having regard to the above submissions by the assessee, we refer to the decision of Hon’ble Cochin Bench of this Tribunal in the case of Midas Polymer Compounds Pvt. Ltd. dated 25.6.2018, condoned the delay of 2819 days by observing as follows: “6. We have heard the rival submissions and perused the record. There

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

delay is attributable then the same deserves to be condoned in view of the aforesaid peculiar facts and circumstances and the judgments and the provisions of section 14 of the Limitation Act as referred to above. Hence, we hold so. Thus, for just and proper decision of the case and substantial justice, we deem it appropriate to remand this case

AADIVASI WELFARE FOUNDATION,JHARKHAND vs. ASSESSING OFFICER, EXEMPTION WARD 1(1), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Narender Kumar Choudhary & Shri Gagan Goyalaadivasi Welfare Foundation, Plot No. 8185, Sri Krishna Road, Near Srinath University, Dindli Basti, Majhitola, Adityapur, Pan No. Aarca5995N ...... Appellant Vs. Ao (Exem.) Ward-1(1), Pratistha Bhavan, Church Gate, M. K. Road, Mumbai-400 020 ..... Respondent

24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect to the provisions of sections 11 and 12) exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income

NEXGENIX (INDIA) P.LTD,MUMBAI vs. DCIT RG 8(2), MUMBAI

In the result, assessee’s appeals are allowed

Bench: Shri Saktijit Dey & Shr666666I N.K Pradhanm/S. Nexgenix (India) Pvt. Ltd. Unit No.149, Sdf–V, Seepz ……………. Appellant Andheri (E), Mumbai 400 096 Pan – Aabcn3687N V/S Dy. Commissioner Of Income Tax ……………. Respondent Range–8(2), Mumbai M/S. Nexgenix (India) Pvt. Ltd. Unit No.149, Sdf–V, Seepz ……………. Appellant Andheri (E), Mumbai 400 096 Pan – Aabcn3687N V/S Dy. Commissioner Of Income Tax ……………. Respondent Range–8(2), Mumbai M/S. Nexgenix (India) Pvt. Ltd. Unit No.149, Sdf–V, Seepz ……………. Appellant Andheri (E), Mumbai 400 096 Pan – Aabcn3687N V/S Dy. Commissioner Of Income Tax ……………. Respondent Range–8(2), Mumbai

24. These appeals arise out of penalty proceedings under section 271(1)(c) of the Act. As could be seen from the facts on record, on the basis of additions made by the Assessing Officer on account of disallowance of expenditure on ad–hoc basis and disallowance of claim of depreciation on intangible asset, penalty proceedings were initiated under section

SHRI KHANDESHWAR SAHAKARI PATSANSTHA LTD,MUMBAI vs. INCOME TAX OFFICER - 27(3)(1), MUMBAI, NAVI MUMBAI

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-18 Shri Khandeshwar Sahakari Income Tax Officer-27(3)(1), Patsanstha Ltd. Mumbai C/O. Shantaram Jagtap, Ravji Sojpal Vs. 422, 4Th Floor, Tower No. 6, Chawl No. 7, Room No.18, T.J. Vashi Railway Station Road, Sewri, Mumbai-400015 Complex, Vashi, Mumbai- 400703 Pan No. Abyfs 0132 L Appellant Respondent

condoned, and the matter be restored to the file of the Ld. CIT(A) for adjudication on its merits. 2. On the facts and in the circumstances of the case, and in law, the Ld. CIT(A) erred in not deleting the addition of Rs. 13,96,500/- made by the Ld. AO u/s. 69A of the Act. Your appellant

STATE BANK OF INDIA,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2),, MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

STATE BANK OF INDIA HRMS DEPARTMENT,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

STATE BANK OF INDIA HRMS DEPARTMENT ,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

condonation of delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant delay in filing of appeal of 249 days to the Appellant without appreciating without appreciating the facts of the case the facts of the case the facts of the case. the case. Opportunity of being heard