MOHD RAZA AKBERALI GHUGHARIA,MUMBAI vs. ITO 15(2)(3), MUMBAI

The appeal of the assessee is allowed

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2005-06 Mohd Raza Akberali Ito 15(2)(3), Ghugharia, Matru Mandir Tardeo, बनाम/ M/S. N.S. Virani & Co., C.A. S Mumbai-400034 Vs. 28, Bhanushali Bldg. 35, Mint Road, Mumbai-400001 (Assessee) (Revenue) P.A. No.Aabpg3107B "नधा"रती क" ओर से / Assessee By Shri Vijay Mehta & Shri Anuj Kisnadwala. (Ar) Shri K. V. Vispure ( Dr) राज"व क" ओर से / Revenue By 27/04/2016 सुनवाई क" तार"ख / Date Of Hearing : आदेश क" तार"ख /Date Of Order: 01/07/2016

section 50C should be deleted and the exemption of Capital Gain claimed by the Appellant u/s 54 of the I.T. Act, may be accepted and the Assessing Officer may be directed to modify his assessment accordingly.” 3 Mohd Raza Adberali 2. In this case it has been noted that the appeal has been filed late before the Tribunal

JAGMEET SINGH SABHARWAL,MUMBAI vs. COMMISSIONER OF INCOME TAX, INCOME TAX

50C the Ld. AO ought to have accepted the explanation that difference is less than 2% and the value shown is true and fair market value.”\n3. At the outset, it was notice that the instant appeal is delayed by 272 days. In an affidavit filed, it is stated by the assessee that he did not get the appeal order

GAURAV RAJESH DESAI ,MUMBAI vs. ITO WARD -3(2), MUMBAI

Appeal of the assessee is allowed for statistical purposes

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

condone the delay of 411 days in filing the appeal before us and admit the appeal for further adjudication. 7. On merits, the ld. AR during the course of hearing primarily made submissions with regard to the valuation of the DVO being not correct. In this regard the ld. AR submitted that the impugned land consisting of 2 plots

SMT MOHINI BHARAT KUMAR LUDHANI,MUMBAI vs. NATIONAL E-ASSESSMENT CENTRE. DELHI, MUMBAI

delay of\n2 days in filing the appeal cause on account of health issues faced by\nthe Appellant is condoned.\nAccordingly, we proceed to adjudicate the appeal on merits taking\ninto the consideration the revised grounds of appeal filed by the\nAppellant vide letter dated 12/01/2023 which read as under:\n“1.\nThe learned CIT(A) erred in confirming

JAYANTILAL UMASHANKAR CHAVJI,MUMBAI vs. NATIONAL E ASSESSMENT CENTRE, DELHI

In the result appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

condone the delay of 40 days in filing the present appeal before this Tribunal. 7. On merits, the Ld.AR submitted that the only issue raised by the assessee is on account of the addition made under section 56 (2) (x) of the act being the difference between the agreement value and the stamp value. 7.1. The Ld.AR submitted that

ADDL CIT RG 1(1), MUMBAI vs. HDFC LTD, MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

condone the delay on the ground that there was sufficient cause for the said delay. Accordingly, we take up the appeals for adjudication. Sr. No. ITA No. Assessment Appeal by No. of days year delay 1. 2980/Mum/2024 2014-15 Revenue 18 2. 2979/Mum/2024 2015-16 Revenue 18 3. 2049/Mum/2023 2016-17 Revenue 1 4. 2046/Mum/2023 2017-18 Revenue

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

condone the delay on the ground that there was sufficient cause for the said delay. Accordingly, we take up the appeals for adjudication. Sr. No. ITA No. Assessment Appeal by No. of days year delay 1. 2980/Mum/2024 2014-15 Revenue 18 2. 2979/Mum/2024 2015-16 Revenue 18 3. 2049/Mum/2023 2016-17 Revenue 1 4. 2046/Mum/2023 2017-18 Revenue

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

condone the delay on the ground that there was sufficient cause for the said delay. Accordingly, we take up the appeals for adjudication. Sr. No. ITA No. Assessment Appeal by No. of days year delay 1. 2980/Mum/2024 2014-15 Revenue 18 2. 2979/Mum/2024 2015-16 Revenue 18 3. 2049/Mum/2023 2016-17 Revenue 1 4. 2046/Mum/2023 2017-18 Revenue

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

condone the delay on the ground that there was sufficient cause for the said delay. Accordingly, we take up the appeals for adjudication. Sr. No. ITA No. Assessment Appeal by No. of days year delay 1. 2980/Mum/2024 2014-15 Revenue 18 2. 2979/Mum/2024 2015-16 Revenue 18 3. 2049/Mum/2023 2016-17 Revenue 1 4. 2046/Mum/2023 2017-18 Revenue

HDFC BANK LIMITED (AS SUCCESSOR TO HDFC LTD),MUMBAI vs. DCIT 2(3)(1), MUMBAI

condonation of delay is placed on record. \nUpon perusal of the same and hearing both sides, we deem it fit to \ncondone the delay on the ground that there was sufficient cause for the \nsaid delay. Accordingly, we take up the appeals for adjudication. \nSr. No. | ITA No. | Assessment \nyear | Appeal by | No. of days \ndelay \n---|---|---|---|---\n1. | 2980/Mum/2024

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT 1(1), MUMBAI

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

SPYKAR LIFESTYLES P.LTD,MUMBAI vs. ASST CIT 8(2)(2), MUMBAI

In the result the appeal of

Bench: Shri R.C.Sharma & Shri Pawan Singh

50C(2) by referring the valuation of the property to a valuation officer. Ground V: The Appellant craves leave to add, to alter and to amend above grounds of appeal at the time of hearing. 2. In ITA No. 7001/M/2016, the appeal against the confirmation of penalty levied under section 271(1)(c) the assessee has raised following grounds

MAIMOON FASHION ACCESSORIES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 7(2)(1), MUMBAI, MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailmaimoon Fashion Accessories Pvt. Ltd., 645, Maimoon House, Mohili Village, A.K. Road, J.B. Nagar S.O., Mumbai – 400059 ............... Appellant Pan : Aaccm3307P

condone the delay and proceed to decide the appeal on the merits. 4. In this appeal, the Assessee has raised the following grounds: – “Ground No.1 Incorrect year of assessment 1.On the facts and in the circumstances of the case and in law, the Honourable Commissioner of Income-tax (Appeals) ['Hon'ble CIT(A)] has erred in upholding the addition

DY. COMMISSIONER OF INCOME TAX, CC-4(2), CENTRAL RANGE-4, MUMBAI vs. M/S NEEV INFRASTRUCTURE PVT LTD, MUMBAI

Bench: Shri Aby T Varkey & Shri Gagan Goyal

delay in filing of cross objection is condoned and the matter is allowed for hearing and adjudication on merits of the case. 15. Ground nos. 1 & 2 with their sub-grounds are interrelated and hence taken up together for adjudication. During the assessment proceedings the AO pointed out that 3 flats were sold below the value declared by the stamp

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD.),MUMBAI vs. ADDL/JT/DY/ACIT/ITO, NFAC , DELHI

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

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

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

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. THE ADDL CIT RG 1(1), MUMBAI

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

ACIT-1(1)(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPORATION LTD., DELHI

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