GOLD COIN APARTMENTS CO OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. ITO WARD 22(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

delay of 101 days in filing the present appeal is condoned. Accordingly, we proceed to examine the grounds raised in the present appeal. 6. We have considered the rival submissions. 7. In the present case it is not disputed by the Revenue that the Assessee is a co-operative society and it has received interest income from co-operative banks

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

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

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

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

2)(iii) of the Rules. 20. In the present case as well, the Tribunal has considered that the Respondent was holding the shares as a stock-in-trade and has, therefore, disallowed the addition made by the JAO. Learned counsel for the Appellant has not disputed the fact that the shares are held as stock-in-trade by the Respondent

DCIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 1995-96 Dcit-2(2)(1), M/S State Bank Of India, R. No.545, Financial Reporting & बनाम/ Aayakar Bhavan Taxation Department, 3Rd Vs. M.K. Road, Floor, Corporate Centre, Mumbai-400020 State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacs8577K

condonation of delay has to be treated as attributable to the assessee while determining the eligible interest in terms of section 244A(2)of the Act.In other words,if an assessee is responsible for the delay in the finalisation of the proceedings on the basis of which he becomes entitled to the refund, then the period of delay

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

BHAGIRATHI ENTERPRISE,VILE PARLE WEST MUMBAI vs. INCOME TAX OFFICER WARD 34(1)(1), BANDRA EAST MUMBAI

In the result, the appeal filed by the assessee for the AY

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopal

delay is hereby condoned and all the appeals are admitted for adjudication. 3. With the consent of both the parties, the appeal in ITA No. 3128/Mum/2025 (AY. 2021-22) was taken as the lead case for the sake of convenience and discussion wherein the assessee has taken the following ground of appeal: “On facts and circumstances of the case

BHAGIRATHI ENTERPRISE,VILE PARLE WEST MUMBAI vs. INCOME TAX OFFICER, WARD 34(1)(1), MUMBAI BANDRA EAST

In the result, the appeal filed by the assessee for the AY

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopal

delay is hereby condoned and all the appeals are admitted for adjudication. 3. With the consent of both the parties, the appeal in ITA No. 3128/Mum/2025 (AY. 2021-22) was taken as the lead case for the sake of convenience and discussion wherein the assessee has taken the following ground of appeal: “On facts and circumstances of the case

NEELESH SHYAMSUNDER SABLE,MUMBAI vs. ACIT, CIRCLE 51(2), 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 () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17

delay is hereby condoned, and the appeal is admitted for adjudication on merits. condoned, and the appeal is admitted for adjudication on merits. condoned, and the appeal is admitted for adjudication on merits. ontroversy involves an addition of ₹5,36,81,000/- 3. The core controversy involves an addition of ontroversy involves an addition of made by the Assessing Officer

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

ACIT CIRCLE-4(3)(1), MUMBAI, MUMBAI vs. KHADAMAT INTEGRATED SOLUTIONS PVT LTD, MUMBAI

In the result, Cross Objection filed by the Assessee is allowed,\nwhereas the appeal filed by the Revenue Department stands\ndismissed as infructuous

36 was filed and the appeal\nmemo was received by their Consultant on 12.12.2024.\nReason for delay in filing the cross objections\n6. It is submitted that upon receipt of the appeal memo in Form\n36, immediately. the consultant approached a tax counsel to take\nlegal advice on the matter who suggested to file cross\nobjections/appeal before Hon'ble Tribunal

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.

2). Thus, this clearly is a case of laches and is directly the result of deliberate inaction on the part of the appellant. Therefore, the law cannot come to its rescue by condoning the delay for such inaction on the part of the appellant. 2.4 This is not a case of change in law which is beneficial to the appellant

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.

2). Thus, this clearly is a case of laches and is directly the result of deliberate inaction on the part of the appellant. Therefore, the law cannot come to its rescue by condoning the delay for such inaction on the part of the appellant. 2.4 This is not a case of change in law which is beneficial to the appellant

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.

2). Thus, this clearly is a case of laches and is directly the result of deliberate inaction on the part of the appellant. Therefore, the law cannot come to its rescue by condoning the delay for such inaction on the part of the appellant. 2.4 This is not a case of change in law which is beneficial to the appellant

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

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)

2. The Auditor have by mistakenly putted the total amount of PF and ESIC whereas as per section 36(1)(va) only the Employee Contribution towards PF and ESIC is to be reported. 3. Without understanding the nature of Business and the CPC has erred in adding the total amount of PF and ESIC to the income of the assessee