BAKHTAWAR CONSTRUCTION CO. P.LTD,MUMBAI vs. ADDL CIT (TDS) RG 1, MUMBAI

In the result, all the appeals of assessee are allowed as indicated above

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6943/Mum/2014 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Bakhtawar Construction Co. Addl. Cit (Tds) Rg 1 P. Ltd, Meher House, 10T H Floor, K.G. Mittal 1St Floor, Casasji Patel Street Ayurvedic Hosptial Bldg, V. Fort, Bombay 400001 Charni Road(W) Mumbai 400002 स्थायी ऱेखा सं./ Pan : Aaacb4942P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

section 272A(2)(k) of the Act. We reverse the finding of CIT(A) in this regard. 22. Now, coming to the case of reasonableness put up before us by different assessee. The first plea raised by all the assessee is that where the compliance to the provisions of the Act was complicated and difficult and in the absence

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

delay was to be condoned, however, upon payment of cost of Rs.5,000/- per appeal. The order, in this regard, was passed by the bench on the same day and the assessee was directed to pay the cost in the specified manner. 2.2 Accordingly, as directed in the order, the appeals were posted for final hearing today. The Ld. Authorized

LATE SHRI 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

e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor:] Provided that no intimation

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

e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor:] Provided that no intimation

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

e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor:] Provided that no intimation

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

e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor:] Provided that no intimation

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

272A; or (d) an order passed by an Assessing Officer under sub-section (3), of section 143 or section 147or section 153A or section 153C in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order; (e) an order passed by an Assessing Officer under sub-section

NATIONAL LAMINATE CORPORATION,MUMBAI vs. CPC (TDS), MUMBAI

In the result, all the appeals of assessee are allowed

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor:] Provided that no intimation

CROMPTON GREAVES LTD,MUMBAI vs. CIT -6, MUMBAI

In the result, the appeals filed by the assessee company in ITA no

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kochar"ी शैल" कुमार यादव, "या"यक सद"य एवं "ी "ी रिमत कोचर, लेखाकार सद"य के सम" । आयकर अपील सं./I.T.A. No. 1994/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 2836/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) M/S Crompton Greaves बनाम/ Cit – 6,Mumbai, Ltd.,6Th Floor, C.G. House, 5Th Floor, V. Dr. A.B. Road, Worli, Aayakar Bhavan, Mumbai – 400 030. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacc3840K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By Shri Pradeep N. Kapasi Revenue By : Shri C.W. Angolkar सुनवाई क" तार"ख /Date Of Hearing : 29-10-2015 घोषणा क" तार"ख /Date Of Pronouncement : 01-02-2016

delay was computed in a reasonable and prudent manner based on past experience of the company and the company has a policy to write back the unused amounts and offer the same for taxation on expiry of the relevant period for claim of damages and there is no leakage of revenue as the company is being taxed at a flat

BHAVESH GHANSHYAM ADVANI,MUMBAI vs. CIT(INTL TAX)-1,, MUMBAI

In the result, appeals filed by the assessee are dismissed

Bench: Shri Aby T Varkey & Shri Gagan Goyal

condoned the delay with a direction to the concerned Commissioner for fresh adjudication in accordance with law. 6. Against this order of ITAT, Revenue filed Miscellaneous Application (M.A.) vide M.A. No. 126/Mum/2019 under section 254(2) of the Act. In its M.A., Department raised the ground that order passed under section 119(2)(b) of the Act is not appealable

THE UNIVERSITY OF MUMBAI,MUMBAI vs. ADDL. DIR. OF INCOME TAX-(EXEMPITION)-RG.-2, MUMBAI

In the result, assessee appeal is allowed

Bench: Shri Shamim Yahya (Am) & Shri Saktijit Dey (Jm)

condone the delay in filing the appeal 4. The issue is in this appeal pertain to levy of penalty u/s. 272A(2)(e) for the following amounts for AY 2006-07,2007-08,2008-09,2009-10,2010-11 & 2011-12. Sr.No. Assessment Year Penalty (Amount Rs.) 1 2006-07 1,06,000/- 2

SHRI VINAY D. NARKAR,MUMBAI vs. ADDL. CIT TDS, THANE

In the result, the appeal of the assessee in ITA

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2181/Mum/2018 (नििाारण वर्ा / Assessment Year: 2012-13) Shri. Vinay D. Narkar, बिाम/ Addl. Cit(Tds), 1/3, James House, Ground Floor, B-Wing, Dsouza Wadi, Qureshi Mansion, V. Waglre Estate, Gokhale Road, Naupada, Shivaji Nagar Road No. 3, Thane-West, Thane-400604 Thane-400602 स्थायी ऱेखा सं./ Pan: Aespn7371K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Shri. Rajiv Gubgaotra (Dr) Revenue By:

272A(2)(k) aggregating to Rs. 42,500/- being Rs. 20,000/- for Quarter 1 and Rs. 22,500/- for Quarter 2 of F.Y. 2011-12. 2. The appellant craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” 3. The assessee has filed this appeal with tribunal late by 1 day beyond

SANJAY K. SHAH,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX RANGE-19(2), MUMBAI

Bench: Shri S.Rifaur Rehman & Shri Ravish Soodsanjay K. Shah, Joint Commissioner Of Income Tax, 31, Jay Bhavani Society, Range 19(2), 3 Ridge Road, Vs. Mumbai Mumbai – 400 006

delay of 46 days involved in filing of the present appeal by the assessee merits to be condoned. 7. We shall now advert to the merits of the case. It was submitted by the ld. A.R, that involving exactly identical facts and circumstances penalty under Sec. 272A(2)(c) was imposed in the case of the father 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

BALAJI GRAPHICS ART PRIVATE LIMITED ,MUMBAI vs. ACIT (TDS) CPC GHAZIABAD, GHAZIABAD

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

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

E R PER : BEENA PILLAI (JM) Present appeal filed by the assessee arises out of order dated 28/06/2019 passed by the Ld.CIT(A)-59, Mumbai for Assessment Year 2013-14 on following grounds of appeal:- “1. Under the facts and circumstances of the case and in law, the automated system has grossly erred in sending the intimations under Section 200A

SANDHYA SITAL SANGTANI,NAVI MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI

Bench: Br Baskaran & Shri Raj Kumar Chauhansandhya Sital Sangtani Vs. National Faceless Appeal Centre (Nfac) 302, Anand Nagar Sec 17, Ito 28(3)(1), Vashi, Vashi Rly Stn, Navi Mumbai-400703. Navi Mumbai. Pan/Gir No. Aadpk5756E (Applicant) (Respondent) Assessee By Shri Vimal Punmiya Revenue By Shri Krishna Kumar-Cit, Sr. Dr Date Of Hearing 17.01.2025 Date Of Pronouncement 21.02.2025 आदेश / Order Per Raj Kumar Chauhan, Jm: This Appeal Has Been Directed Against The Order Dated 30.04.2024 By Nfac Delhi Mumbai [In Short “Cit(A)”] Passed U/S 250 Of The Income Tax Act [In Short “The Act”], Vide This Impugned Order By Learned Cit(A) For A.Y. 2018- 19, Wherein The Appeal Of The Assessee Was Dismissed On 2 Sandhya Sital Sangtani

e-mail upon the assessee but the assessee did not comply and has not made any submission or document before the Ld.AO. The Ld.AO has accordingly completed the best judgment assessment u/s. 144(1) of the Act and has added the total income of Rs. 1,35,00,000/- and brought the same to the tax along with penalty notice