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 ()

condonation of delay in filing Form 10B beyond the period prescribed in the CBDT circular issued 32 Getinge Medical India Private Limited under section

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

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

delay or technical lapse in filing the prescribed form. Circular No. 07/2023 dated 31.05.2023 – lays down monetary limits and authority-wise powers for condonation under section 119(2)(b). Importantly, it reiterates that claims relating to Form 10-IC can be condoned by the appropriate authority. 16. Reliance in this regard is also being placed upon the following decisions

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

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

delay or technical lapse in filing the prescribed form. Circular No. 07/2023 dated 31.05.2023 – lays down monetary limits and authority-wise powers for condonation under section 119(2)(b). Importantly, it reiterates that claims relating to Form 10-IC can be condoned by the appropriate authority. 16. Reliance in this regard is also being placed upon the following decisions

SHREE PUSHKAR FOUNDATION,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)-WARD 2(30, MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2021-22 Shree Pushkar Foundation, Ito (Exemption) – Ward 2(3), 301/302, 3Rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (Mtnl), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. Pan No. Aawts 2303 N Appellant Respondent

delay was due to technical glitches on the income tax Portal, for which the assessee had filed grievances on 31/03/2022, Portal, for which the assessee had filed grievances on Portal, for which the assessee had filed grievances on for which no proper solution was provided. for which no proper solution was provided. Before us, the assessee Before us, the assessee

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

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

V. HOTELS LTD,MUMBAI vs. DCIT RG 3(3), MUMBAI

In the result, appeal of the revenue is treated as partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Ashwani Taneja

condoning the delay and accordingly, we are dismissing the Cross Objection filed by the revenue on the ground of limitation. Thus, Cross Objection filed by the Department is dismissed. 13. Now, we come to the assessee’s appeal, wherein ground no.1, relates to disallowance of deprecation @ 25% by treating 20 CO No. 25/Mum/2016 and three cross appeals of same group

V. HOTELS LTD,MUMBAI vs. DCIT RG 3(3), MUMBAI

In the result, appeal of the revenue is treated as partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Ashwani Taneja

condoning the delay and accordingly, we are dismissing the Cross Objection filed by the revenue on the ground of limitation. Thus, Cross Objection filed by the Department is dismissed. 13. Now, we come to the assessee’s appeal, wherein ground no.1, relates to disallowance of deprecation @ 25% by treating 20 CO No. 25/Mum/2016 and three cross appeals of same group

DCIT CIR 3(3), MUMBAI vs. V. HOTELS LTD ( FORMELRY TULIP HOSPITALITY SERVICES LTD), MUMBAI

In the result, appeal of the revenue is treated as partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Ashwani Taneja

condoning the delay and accordingly, we are dismissing the Cross Objection filed by the revenue on the ground of limitation. Thus, Cross Objection filed by the Department is dismissed. 13. Now, we come to the assessee’s appeal, wherein ground no.1, relates to disallowance of deprecation @ 25% by treating 20 CO No. 25/Mum/2016 and three cross appeals of same group

V. HOTELS LTD,MUMBAI vs. DCIT RG 3(3), MUMBAI

In the result, appeal of the revenue is treated as partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Ashwani Taneja

condoning the delay and accordingly, we are dismissing the Cross Objection filed by the revenue on the ground of limitation. Thus, Cross Objection filed by the Department is dismissed. 13. Now, we come to the assessee’s appeal, wherein ground no.1, relates to disallowance of deprecation @ 25% by treating 20 CO No. 25/Mum/2016 and three cross appeals of same group

DCIT CIR 3(3), MUMBAI vs. V. HOTELS LTD, EARLIER KNOWN AS TULIP HOSPITALITY SERVICES LTD, MUMBAI

In the result, appeal of the revenue is treated as partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Ashwani Taneja

condoning the delay and accordingly, we are dismissing the Cross Objection filed by the revenue on the ground of limitation. Thus, Cross Objection filed by the Department is dismissed. 13. Now, we come to the assessee’s appeal, wherein ground no.1, relates to disallowance of deprecation @ 25% by treating 20 CO No. 25/Mum/2016 and three cross appeals of same group

DCIT CIR 3(3), MUMBAI vs. V. HOTELS LTD, EARLIER KNOWN AS TULIP HOSPITALITY SERVICES LTD, MUMBAI

In the result, appeal of the revenue is treated as partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Ashwani Taneja

condoning the delay and accordingly, we are dismissing the Cross Objection filed by the revenue on the ground of limitation. Thus, Cross Objection filed by the Department is dismissed. 13. Now, we come to the assessee’s appeal, wherein ground no.1, relates to disallowance of deprecation @ 25% by treating 20 CO No. 25/Mum/2016 and three cross appeals of same group

V HOTELS LTD,MUMBAI vs. DCIT RG 3(3), MUMBAI

In the result, appeal of the revenue is treated as partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Ashwani Taneja

condoning the delay and accordingly, we are dismissing the Cross Objection filed by the revenue on the ground of limitation. Thus, Cross Objection filed by the Department is dismissed. 13. Now, we come to the assessee’s appeal, wherein ground no.1, relates to disallowance of deprecation @ 25% by treating 20 CO No. 25/Mum/2016 and three cross appeals of same group

DCIT 5(3)(1), MUMBAI vs. M/S SERCO BPO PVT. LTD., MUMBAI

In the result, the appeal filed by the revenue is dismissed and the CO filed by the assessee is dismissed as infructuous

Bench: Shri Om Prakash Kant & Shir Pavan Kumar Gadaledcit – 5(3)(1) Vs. M/S Serco Bpo Pvt Room No. 573, Ltd.(As Successor Of Aayakar Bhavan, Intelnet Global Service Mumbai – 400 020. Pvtltd),Teleperformance Tower, Plot Cst No. 1406-A/28, Mindspace, Goregaon (W), Mumbai -400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent Co No. 136/Mum/2022 [Arising Out Of 2354/Mum/2022] (A.Y: 2009-10) Teleperformance Global Vs. Dcit – 5(3)(1) Service Pvt Ltd(Earlier Room No. 573, Serco Bpo Pvt Ltd), Aayakar Bhavan, Teleperformance Tower, Mumbai – 400020. Plot Cst No. 1406-A/28, Mindspace, Goregaon(W) Mumbai- 400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent

section 115JB is not sustainable, there is no need to go into the merits of the findings of the AO that the sum of Rs. 32,21,48,679/- represents unexplained cash credit. Accordingly ground no 3 & 4 are allowed. Aggrieved by the order of the CIT(A), the revenue has filed an appeal and the assessee has filed cross

DCIT CENT. CIR. -7(3), MUMBAI vs. PALAVA DWELLERS PVT. LTD. , MUMBAI

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6Th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner Of Income-Tax V. {Since Merged M/S. Palava Dwellers Pvt. Ltd.,} Central Circle – 7(3) 412, 4Th Floor, 17G, Vardhman Chamber Room No. 655, 6Th Floor Cawasji Patel Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai - 400 001 Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent)

section 119, condone the delay in order to avoid undue hardship. 8. In the present case it cannot be said that the delay was, in any manner, mala fide. On the contrary, the assessee was vigilant enough to file the return at the midnight. We, therefore, condone the delay in filing the return

LODHA DEVELOPERS LTD(FORMERLY KNOWN AS LODHA DEVELOPERS PRIVATE LIMITED),MUMBAI vs. DCIT CEN CIR 7(3), MUMBAI

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6Th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner Of Income-Tax V. {Since Merged M/S. Palava Dwellers Pvt. Ltd.,} Central Circle – 7(3) 412, 4Th Floor, 17G, Vardhman Chamber Room No. 655, 6Th Floor Cawasji Patel Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai - 400 001 Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent)

section 119, condone the delay in order to avoid undue hardship. 8. In the present case it cannot be said that the delay was, in any manner, mala fide. On the contrary, the assessee was vigilant enough to file the return at the midnight. We, therefore, condone the delay in filing the return

DCIT 9(1)(2), MUMBAI vs. ATLANTA LTD, MUMBAI

In the result, assessee’s appeal is partly allowed

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

condone the delay of 85 days and admit the cross objection for hearing on merit. 5. Grounds no.(i) to (iii) of Revenue’s appeal corresponding to the grounds raised by the assessee in the cross objection relate to the deduction claimed by the assessee on expenditure incurred on construction of Mumbra bypass road on BOT basis. 6. Brief facts

M/S. PIK STUDIOS P. LTD (FORMERLY KNOWN AS PIK PEN PRIVATE LIMITED),MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, these appeals by the assessee stand dismissed

Bench: Shri Shamim Yahya & Shri Amarjit Singh.

section 154 expired on 31-03-2017 it was decided by the assessee company to file appeals for the concerned assessment years. 3. On consideration of the reasonable cause of delay, we condone the said delay. 4. Since the issues are common and connected, the appeals were heard together. These are being consolidated and hence disposed of together by this