FIRMENICH AROMATICS (INDIA) P.LTD,MUMBAI vs. ACIT CIR 4(2), MUMBAI

In the result this ground of appeal is allowed

Bench: Shri Pawan Singh & Shri S. Rifaur Rahman(Virtual Hearing In Virtual Court No.2)

condonation of delay raised another objection that the appeal of revenue is not maintainable and submitted that sub-section (2A

GIRISH G. DUBE,MUMBAI vs. ITO 25(2)(4), MUMBAI

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

Bench: Shri D. Karunakara Rao & Shri C.N. Prasad

condonation as well as in the affidavit of the assessee, are not explained with supportive evidences. In this regard, we have perused the relevant provisions of subsection (4) and (5) of the section 253 of the Act and the same are reproduced here for ready reference as under: “(4) The Assessing Officer or the assessee, as the case

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

condone the delay in filing the present appeal and admit the appeal for hearing.\n7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

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

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

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

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

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

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

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

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

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

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

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

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

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

2A) or sub-section(2B) may, at the time of making any deduction,\nincrease or reduce the amount to be deducted under this section\nfor the purpose of Aadjusting any excess or deficiency arising out\nof any previous deduction or failure to deduct during the financial\nyear.\"\n17. In our view, the object and purpose of sub-section

ACIT CIR-2(2)(1), MUMBAI vs. L & T CAPITAL CO. LTD., MUMBAI

In the result, CO is allowed for statistical purposes

Bench: Shri D. Karunakara Rao & Shri Pawan Singhacit, Circle 2(2)(1), फनाभ/ M/S. L & T Capital Co. Ltd., Mumbai. L & T House, N.M. Marg, Vs. Ballard Estate, Mumbai – 400 001. स्थामी रेखा सं./ Pan : Aaacl5880E (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O. No.38/Mum/2017 (Arising Out Of Ita No.3787/M/2015 (Ay 2010-2011) M/S. L & T Capital Co. Ltd., फनाभ/ Acit, Circle 2(2)(1), L & T House, N.M. Marg, Mumbai. Vs. Ballard Estate, Mumbai – 400 001. स्थामी रेखा सं./ Pan : Aaacl5880E (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee By : Shri Vijay Mehta प्रत्मथी की ओय से/ Revenue By : Shri Saurabhkumar Rao, Dr

condone the said delay and admit the CO for hearing and adjudication. 3.1 At the outset, the learned D.R. for Revenue raised the objection that since Revenue‟s appeal in ITA No. 434/Mum/2011 had been dismissed by a Coordinate Bench vide order dated 15.02.2016 the assessee‟s CO is not maintainable as it did not survive and should be dismissed

DIPIKA TANNA,MUMBAI vs. ITO 25(3)(2), MUMBAI

In the result, Cross Objection filed by the assessee is dismissed

Bench: Shri D. Karunakara Rao & Shri Ram Lal Negii.T.A. No.3832/M/2013 (Assessment Year: 2003-2004) C.O. No.110/M/2015 (Arising Out Of Ita No.5402/M/2012) (Ay 2009-2010) फनाभ/ Smt. Dipika J. Tanna, Ito-25(3)(2), A1-801, Brizy Corner, Above Mumbai. Vs. Pizza Hut, Mahavir Nagar, Kandivali (W), Mumbai-67. स्थामी रेखा सं./ Pan : Abjpt5903D (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) फनाभ/ Ito-25(3)(2), Smt. Dipika J. Tanna, Mumbai. A1-801, Brizy Corner, Above Vs. Pizza Hut, Mahavir Nagar, Kandivali (W), Mumbai-67. स्थामी रेखा सं./ Pan : Abjpt5903D (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee By : Shri Anil Thakrar प्रत्मथी की ओय से/ Revenue By : Shri Rajiv Pant, Sr. Dr

delay of 561 days. Further, there is no explanation as to why and under what circumstances the assessee had not approached the Counsels within 30 days from the receipt of the notice. The explanation given by the assessee, both in the application of condonation as well as in the affidavit of the assessee, are not explained with supportive evidences

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

In the result, appeal filed by the assesse bearing ITA No

condone the marginal delay\nof revenue for 8days. The appeal is taken for adjudication.\n5. Both the appeals have emanated from the single appellate order. Both the\nappeals are taken together, heard together and disposed by a common order. The\nappeals of the assessee and revenue are adjudicated separately by a common\norder.\n6. Brief facts of the case

ITO-33(1)(2), MUMBAI vs. SHRI VIKRAM BAIJNATH AGARWAL, MUMBAI

In the result, appeal filed by the revenue is partly allowed and cross objection filed by the assessee is dismissed

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer – 33(1)(2) V. Shri Vikrambaijnath Agarwal Room No. 945, 9Th Floor 2003/04, Birchwood Raheja Villows Kautilya Bhavan, Bandra Kurla Complex Lokhandwala Township Nr Mahindra Gate 4 Kandivali (E), Mumbai - 400101 Bandra(E), Mumbai - 400051 Pan: Adepa8582C Appellant Respondent

2A) is received by the assessee. 4.2 From the provisions of the Special audit, it can be seen that the AO has duly complied with all relevant provisions in this regard such as granting opportunity to assessee prior to appointing to special auditors, obtaining due approval of commissioner, granting extension of time to ITO Siliguri etc. It is also seen

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

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

delay of 17 days in filing this appeal and accordingly in the interest of equity and justice condone the same. This appeal is accordingly admitted for adjudication. 3.1 In this appeal, the assessee has raised the following grounds: - “On the facts and in the circumstances of the case and in law: 1. That the Commissioner of Income Tax (Appeals

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