SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

36] G.S.T.L. 305.” 7. After having considered the facts of the case we also noticed that no specific action either civil or criminal has been initiated against the ex-committee members and also no details of such a huge inordinate delay has been mentioned by the Assessee. 8. However, before adverting to the specific deliberation in the case

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

36] G.S.T.L. 305.” 7. After having considered the facts of the case we also noticed that no specific action either civil or criminal has been initiated against the ex-committee members and also no details of such a huge inordinate delay has been mentioned by the Assessee. 8. However, before adverting to the specific deliberation in the case

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

36] G.S.T.L. 305.” 7. After having considered the facts of the case we also noticed that no specific action either civil or criminal has been initiated against the ex-committee members and also no details of such a huge inordinate delay has been mentioned by the Assessee. 8. However, before adverting to the specific deliberation in the case

ACIT, MUMBAI vs. RAHEJA UNIVERSAL PVT LIMITED, MUMBAI

In the result, the appeal of the Revenue is partly allowed for statistical purposes whereas the cross-objection of the assessee is allowed for statistical purposes

36(2) of the Act. It was pointed out that the Revenue has not assailed the alternative and independent findings of the learned CIT(A), namely, (i) that the assessee was engaged in the business of financing and money lending, and (ii) that the write-off was allowable as a business loss under section 28 read with section

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(2)(b) of the Act, Ld. DR submits that only the CBDT has the power to condone the delay and the assessee should have made an application to the Board for condonation of delay. Therefore, since the return filed was delayed the Assessing Officer has rightly ignored the revised return of income as the original 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(2)(b) of the Act, Ld. DR submits that only the CBDT has the power to condone the delay and the assessee should have made an application to the Board for condonation of delay. Therefore, since the return filed was delayed the Assessing Officer has rightly ignored the revised return of income as the original return

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

36] G.S.T.L. 305. 24. For these reasons, the delay of 387 days in filing of 24. For these reasons, the delay of 387 days in filing of 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

ZAHIR KASAM MEMON,MUMBAI vs. ADDL-JCIT (A)-2, , MUMBAI

In the result the appeal filed by the assessee stands dismissed

Bench: Smt Beena Pillai & Shri Prabhash Shankarassessment Year: 2019-20 Zahir Kasam Memon Addl-Jcit (A) -2 Memon Brothers, Chennai, Pinjarwada, Tamil Nadu. Kumbharwada, Vs. Zenda Bazar, Vasai (West).-401201. Pan:Aempm1407R (Appellant) (Respondent)

condone the delay in filing appeal.” B. The Ld.AR submitted that the above grounds are related to the main grounds raised in form 36 and that no new records needs to be looked into for disposing off the issue raised herein. The Ld.DR though could not object to the submissions of the assessee did not support the admission of additional

INDIA LAND AND PROPERTIES LIMITED (SINCE MERGED WITH EQUINOX INDIA DEVELOPMENTS LTD FORMERLY KNOWN AS INDIA BULLS REAL ESTATE LIMITED),MUMBAI vs. DCIT CENTRAL CIRCLE 6(4), MUMBAI

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

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

delay to be condoned, as the assessee has a good case on merits. In support he placed reliance on following decisions: 10. The Applicant relies on the decision of the Apex Court in the case 167 ITR 471 (SC) Collector, Land Acquisition Vs. Katiji. 3. On the contrary, the Ld.DR vehemently opposed the condonation petition. He submitted that the assessee

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

36] G.S.T.1. 305. 5.16 For these reasons, the delay of 3900 days in filing of appeal in this case is not condoned as no "sufficient cause" has been shown u/s.249(3) of the Income Tax Act, 1961 for the appellant's failure to file the appeal within the prescribed period of limitation u/s.249(2) of the Income

DCIT-2(3)(2), MUMBAI vs. KOTAK MAHINDRA BANK LTD., MUMBAI

The appeal of the Revenue is dismissed and that of the assessee is allowed

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am The Dy. Commissioner Of Kotak Mahindra Bank Ltd. Income Tax, Circle 2(3)(2), 27 Bkc, G Block, Bandra Mumbai R. No. 552, 5Th Floor, Kurla Complex, Bandra Vs. Aayakar Bhavan, M.K. Road, (East), Mumbai-400 023 Mumbai-400 020 Appellant .. Respondent Pan No. Aaack4409J

delay in making such Cross Objection.” 3. When this was pointed out to the learned Sr. Departmental Representative, he objected to condonation but could not give any reason for objection. After hearing both the sides, we feel that this is a fit case for condonation because the assessee inadvertently and under bonafide belief could not file cross objection even though

DBS BANK LTD (DBS BANK LTD., INDIA BRANCHES NOW CONVERTED INTO DBS BANK INDIA LTD),MUMBAI vs. DCIT (INT TXT)-2(1)(2), MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

36(1)(viia) and Section 44C of the Act. 27. When this issue was brought to the notice of the ld. CIT(A), the ld. CIT(A) following the decision given in AY 2013-14 and earlier AYs, denied the claim. 28. After giving a thoughtful consideration to the orders of the authorities below, we are of the considered view

DCIT - 1(1)(2), MUMBAI vs. HOUSING DEVELOPMENT FINANCE CORPORARTION LTD., MUMBAI

condonation of delay is placed on record. \nUpon perusal of the same and hearing both sides, we deem it fit to \n\n8 \nHDFC Bank Ltd. \nITA No.4315/MUM/2007 and Ors. \nAYs 2002-03 to 2020-21 \n\ncondone the delay on the ground that there was sufficient cause for the \nsaid delay. Accordingly, we take up the appeals for adjudication

SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

Accordingly, the grounds of appeal of the connected appeals also\nstands dismissed

36] G.S.T.L. 305.\"\n7.\nAfter having considered the facts of the case we also noticed\nthat no specific action either civil or criminal has been initiated\nagainst the ex-committee members and also no details of such a\nhuge inordinate delay has been mentioned by the Assessee.\n8.\nHowever, before adverting to the specific deliberation\nin the case

PRADMAN ENGINEERING SERVICES P LTD.,MUMBAI vs. CIT (A), NFAC, DELHI, MUMBAI

The appeals are dismissed

delay of one day in filing appeal is condoned as the same was caused on account of the Directors of the Assessee-Company not being available to execute the appeal at the relevant time. The solitary issue raised by the Assessee in all the appeals is 2. whether at the time of processing of return of income under Section

ODEX INDIA SOLUTIONS P LTD.,MUMBAI vs. CIT (A), NFAC , DELHI

The appeals are dismissed

delay of one day in filing appeal is condoned as the same was caused on account of the Directors of the Assessee-Company not being available to execute the appeal at the relevant time. The solitary issue raised by the Assessee in all the appeals is 2. whether at the time of processing of return of income under Section

M/S. P.A.ZAVERI,MUMBAI vs. ADIT , CPC, BEGALURU

The appeals are dismissed

delay of one day in filing appeal is condoned as the same was caused on account of the Directors of the Assessee-Company not being available to execute the appeal at the relevant time. The solitary issue raised by the Assessee in all the appeals is 2. whether at the time of processing of return of income under Section

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

condone the delay and admit the appeal for hearing on merit. 10. In ground no.1, the assessee has challenged the disallowance of depreciation amounting to ` 79,63,943. 13 M/s. Nexgenix (India) Pvt. Ltd. 11. Brief facts are, the assessee company was engaged in the business of software development and allied activities. In course of assessment proceedings, the Assessing Officer

ARUN WAMAN KOLI,MUMBAI vs. ADIT, CPC, BANGALURE

The appeals are dismissed

condone the delay of 119 days in filing the appeal in view of the judgment of the Hon’ble Supreme Court in the case of Collector, Land Acquisition, Anantnag and Ors. vs. Katiji and Ors.(1987) 167 ITR 471 (SC), and proceed to examine/adjudicate the same on merits. The Appellant has raised following grounds of appeal