RELIANCE INDUSTRIES LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYER UNIT, MUMBAI

Bench: Shri B.R.Baskaran & Shri Sandeep Gosainreliance Industries Ltd. Maker Chambers, Iv, 3Rd Floor, 222,Nariman Point, ……………. Appellant Mumbai-400021 Pan-Aaacr5055K V/S

37 taxmann.com 137 have observed that adopting a liberal view in condoning delay is one of the guiding principles in the realm of belated appeals, but liberal approach cannot be equated with a license to file appeals at will-disregarding the time-limits fixed by the Statutes. The Hon’ble court further held that a corporate- assessee, filing returns

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

condone the delay and admit the appeals for adjudication. 6. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 6915/MUM/2017 for Assessment Year 2012-13 as a lead appeal. 7. Brief facts of the case

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

condone the delay and admit the appeals for adjudication. 6. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 6915/MUM/2017 for Assessment Year 2012-13 as a lead appeal. 7. Brief facts of the case

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

ACIT, CIRCLE - 3 3 1, MUMBAI vs. JAMNAGAR UTILITIES AND POWER PVT LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed\npartly

delay in filing the appeals is condoned.\n4. Now, we take up the appeal of the Revenue for assessment\nyear 2019-2020. The grounds raised by the Revenue are reproduced\nas under:\n1. \"Whether the contribution or donation made by assessee not\nvoluntarily, but to discharge legal obligation arising from section 135\nof the Company's Act r.w. schedule

ACIT, CIRCLE - 3 3 1, MUMBAI vs. JAMNAGAR UTILITIES AND POWER PVT LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed\npartly

delay in filing the appeals is condoned.\n4. Now, we take up the appeal of the Revenue for assessment\nyear 2019-2020. The grounds raised by the Revenue are reproduced\nas under:\n1. \"Whether the contribution or donation made by assessee not\nvoluntarily, but to discharge legal obligation arising from Section 135\nof the Company's Act r.w. schedule

NATIONAL BANK FOR AGRICULTURE AND RURAL DEVELOPMENT,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

In the result, appeal of the assessee is allowed, as above

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2002-03

condone the delay. 9. As regards the decision of our co-ordinate bench in the case of Kunal Surana (supra) relied upon by the learned DR, we find that the said case is distinguishable on facts in as much as in the said case, it has been observed by our co-ordinate bench that the delay in filing the appeal

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 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

NILESH JANARDAN THAKUR,MUMBAI vs. ITO 25(1)(4), MUMBAI

In the result, appeal filed by the assessee in ITA No

Bench: Shri D.T. Garasia () & Shri G Manjunatha ()

condone the delay in filing the appeal and admit the appeal for adjudication, on merits. ITA 3738/Mum/2013 10. The assessee has raised common grounds of appeal for both the assessment years. For the sake of brevity, grounds of appeal for AY 2008-09 in ITA No.3738/Mum/2013 are reproduced below:- “1. On facts and circumstances of the case

LIMRASS CONSTRUCTION PRIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 1(2)(2), MUMBAI

In the result, appeal filed by the assessee is allowed for statistical\npurposes in above terms

37,212/-,\nresulting in Disputed Alleged Demand of Rs.5,11,34,642/-\n5. I, am making this Affidavit for filing before the Hon'ble Income Tax\nAppellate Tribunal in respect of A.Y.2013-14, giving the reasons for delay in\nfiling of an Appeal and Condonation of delay.\n6. Your Appellant was prevented by reasonable cause from filing the Appeal\non time

IIT INVESTRUST LIMITED ,MUMBAI vs. INCOME TAX OFFICER , 491)(2), , MUMBAI

Accordingly, we declined to\ninterfere in the order passed by the order passed by the CIT(A) and\nsame is sustained. As a result all the Grounds raised by the Assessee\nare dismissed

Condonation of delay in filing the appeal:\n\nWe refer to the order dated 11.08.2010 of the Assessing\nOfficer framed under section 154 of the Act determining total\nincome 4,46,37

THEIS PRECISION STEEL INDIA LTD,MUMBAI vs. ITO 7(3)(3), MUMBAI

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

condonation of delay is supported by the order of CIT(A). 5. On merits, the assessee submitted that copy of confirmation, proposal given to M/s. M. N. Dastur & Co, copy of invoices and copy of valuation report for valuation of Know-how were submitted before the Assessing Officer. 5 Theis Precision Steel India Pvt. Ltd. ITA Nos. 5525/M/2016 & 4665/M/2017 However

THEIS PRECISION STEEL INDIA LTD,MUMBAI vs. ITO 7(3)(3), MUMBAI

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

condonation of delay is supported by the order of CIT(A). 5. On merits, the assessee submitted that copy of confirmation, proposal given to M/s. M. N. Dastur & Co, copy of invoices and copy of valuation report for valuation of Know-how were submitted before the Assessing Officer. 5 Theis Precision Steel India Pvt. Ltd. ITA Nos. 5525/M/2016 & 4665/M/2017 However

ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S

delay of 4 days in filing the appeal by the Revenue is condoned. 15. The issue arising in Ground No.1, raised in Revenue’s appeal, pertains to the deduction claimed under section 80G of the Act on Corporate Social Responsibility (“CSR”) expenses. 16. The brief facts of the case pertaining to this issue, as emanating from the record, are: During

LATA PRAKASH MARADIA,MUMBAI vs. ITO WARD - 42(1)(2), MUMBAI

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2014-15 Lata Prakash Maradia Ito Ward – 42(1)(2) Flat No. 105, 1St Floor, Building N.2A, Kautilya Bhavan, Rna N.G Sunity Phase I Chs Ltd, Vs. Bandra Kurla Complex, Thakur Village, Kandivali (E), Bandra (East), Mumbai-400101. Mumbai-400051. Pan No. Apppm 9292 J Appellant Respondent

37,00,000/-. I . In assessment order passed in compliance to the order of the ITAT, the ld AO order passed in compliance to the order of the ITAT order passed in compliance to the order of the ITAT restricted the addition to Rs. 10 restricted the addition to Rs. 10,96,000/- by granting relief of Rs by granting

MR BIMAL H. KIRI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX. CIRCLE 19(1), MUMBAI

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

condonation of delay of nearly 5 years and 10 months, considering the date of assessment order being 27.03.2014 without appreciating that the appellant received the assessment order only on 23.01.2020. 2. The CIT(A) erred in not deciding the following grounds of appeal on merits- "1. On the facts and in the circumstances of the case, the Ld. Income

FERANI HOTELS PVT. LTD.,MUMBAI vs. DCIT - CC- 4 (1), MUMBAI

In the result, these appeals by the assessee stand dismissed

section 22 of the Act by estimating deemed rent on unsold flats/ apartments of assessee's various projects. Thereafter allowing of Rs 12,70,41,780/- was added as 'Income from House Property'. Further, the AO recomputed the claim of deduction u/s 80IB(10) allowable to the assessee after excluding the interest income of Rs 8,37,772/-. 4. Apropos

ADITYA BIRLA SUN LIFE AMC LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

In the result, the appeal by the Revenue is partly allowed

delay of 4 days in filing the appeal\nby the Revenue is condoned.\n15. The issue arising in Ground No.1, raised in Revenue's appeal, pertains\nto the deduction claimed under section 80G of the Act on Corporate Social\nResponsibility (“CSR\") expenses.\n16. The brief facts of the case pertaining to this issue, as emanating from\nthe record, are: During