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 ()

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the 14 Getinge Medical India Private Limited court or tribunal can condone delay) and termination of proceedings." 14. The para 1 of the order specifically refers to filings in the course of judicial proceedings

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

condonation of delay. Assessee filed an affidavit dated 21.02.2018 and submitted as under: - 2) “That I am working as a Junior Accountant in the Accounts Department of M/s. Om Swami Smaran Developers Private Limited. Whereas, Mr. Nilesh Mehta is my senior and he is designated as a Senior Accountant. 3) That in case of M/s. Om Swami Smaran Developers Private

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

condonation of delay. Assessee filed an affidavit dated 21.02.2018 and submitted as under: - 2) “That I am working as a Junior Accountant in the Accounts Department of M/s. Om Swami Smaran Developers Private Limited. Whereas, Mr. Nilesh Mehta is my senior and he is designated as a Senior Accountant. 3) That in case of M/s. Om Swami Smaran Developers Private

MR GANESH ANANDRAO INGULKAR ,MUMABI vs. ASSTT.DIRECTOR OF INCOME TAX, CPC, MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Bleganesh Anandrao Ingulkar V. Assistant Director Of Income-Tax Centralized Processing Center B/502, Shivram Park Income Tax Department Opp. Ashok Kedare Chowk Bengaluru, Karnataka-560500 Tembipada Road, Bhandup (W) Mumbai - 400078 Pan: Aappi6881C (Appellant) (Respondent) Assessee Represented By : Shri Ketan Ved Department Represented By : Shri S.N. Kabra

condone the delay and admit the appeal for adjudication. 6. On merits, brief facts of the case are assessee filed its return of income on 05.08.2019 declaring total income of ₹.21,56,790/-. Further, assessee filed revised return of income on 16.06.2020 by declaring the same income as declared in the original return of income. However, assessee claimed relief

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

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

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

Section 250 of the Income Tax Act, 1961 [hereinafter referred to as\n\"the Act\"] dated 30.01.2023 for the A.Y. 2013-14, wherein the addition\nmade by the AO at Rs.6,58,24,976/- u/s 41(1) of the Act, was confirmed.\n2. The brief facts of the case are that, the assessee is a company engaged in\nthe business

DCIT, CIR 16(2), MUMBAI vs. M/S KPMG ASSURANCE AND CONSULTING SERVICES LLP, MUMBAI

42,029/-\n6. The Assessing Officer denied deduction for the entire amount of\nINR 11,21,42,029/- holding that the Assessee was under\nobligation to withhold tax from professional fee paid to non-\nresident under Section 195 of the Act as the same were\nchargeable to tax in India in terms of Section

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

condoned. 3. So far as, the issue of grant interest u/s 244A of the Act, the ld. counsel for the assessee, contended that this issue is covered by the decision of the Tribunal in assessee’s own case for the Assessment Year 2001-02 & 2002-03, vide order dated 31/08/2015 in ITA Nos.6817, 6818, 6823 & 6824/Mum /2012

DCIT, CIR 16(2), MUMBAI vs. M/S KPMG ASSURANCE AND CONSULTING SERVICES LLP, MUMBAI

42,029/- invoking provisions contained in Section 40(a)(i)\nof the Act.\n7. In appeal before the CIT(A), by placing reliance upon the\njudgments/decision including those in the case of the Assessee\nand its member concerns, it was contended on behalf of the\nAssessee that disallowance under Section 40(a)(i) of the Act was\nnot warranted since

KPMG ASSURANCE AND CONSULTING SERVICES LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE-16(2), MUMBAI

42,029/- invoking provisions contained in Section 40(a)(i)\nof the Act.\n7. In appeal before the CIT(A), by placing reliance upon the\njudgments/decision including those in the case of the Assessee\nand its member concerns, it was contended on behalf of the\nAssessee that disallowance under Section 40(a)(i) of the Act was\nnot warranted since

KPMG ASSURANCE AND CONSULTING SERVICES LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -16(2), MUMBAI

42,029/- invoking provisions contained in Section 40(a)(i)\nof the Act.\n7. In appeal before the CIT(A), by placing reliance upon the\njudgments/decision including those in the case of the Assessee\nand its member concerns, it was contended on behalf of the\nAssessee that disallowance under Section 40(a)(i) of the Act was\nnot warranted since

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

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 : Mr. Jigar Mehta Assessee by Revenue by : Mr. Surendra Mohan, CIT-DR Date of Hearing : 21/08/2025 : 26/08/2025 Date of pronouncement

SHOT FORMATS DIGITAL PRODUCTIONS PVT LTD,MUMBAI vs. DCIT CIRCLE 16(1), 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 Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2013-14

42,860/-. Shot Formats Digital Productions Pvt. Ltd Shot Formats Digital Productions Pvt. Ltd 3 2. At the very outset outset, our attention was invited by the learned , our attention was invited by the learned counsel for the assessee to the defect memo issued by the Registry counsel for the assessee to the defect memo issued by the Registry counsel

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6095-6098/Mum/2009 for AY 2003-04,2004-05, 2006-07 and 2007-08 passed by the tribunal

DCIT CC 11, MUMBAI vs. KETAN V. SHAH (HUF), JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

condone the delay of 92 days in filing appeal late by the asessee before learned CIT(A) and the matter was remitted back to learned CIT(A) to be decided on merits, vide common orders dated 15-09-2010 in ITA No. 6095-6098/Mum/2009 for AY 2003-04,2004-05, 2006-07 and 2007-08 passed by the tribunal