LOKHANDWALA KATARIA CONSTRUCTION (PVT) LTD,MUMBAI vs. DY CIT CC 8(3), MUMBAI

In the result, appeal by the assessee for assessment year 2011-12 is partly allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

condone the delay in filing the appeals by the assessee and we proceed to decide the appeals on merits. ITA no.1345/Mum./2020 Assessee’s Appeal – A.Y. 2010–11 4. In its appeal, the assessee has raised following grounds: “1. On the facts and circumstances of the Appellant's case and in law the Learned Assessing Officer erred in making

LOKHANDWALA KATARIA CONSTRUCTION (PVT) LTD ,MUMBAI vs. DY CIT CC 8(3) , MUMBAI

In the result, appeal by the assessee for assessment year 2011-12 is partly allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

condone the delay in filing the appeals by the assessee and we proceed to decide the appeals on merits. ITA no.1345/Mum./2020 Assessee’s Appeal – A.Y. 2010–11 4. In its appeal, the assessee has raised following grounds: “1. On the facts and circumstances of the Appellant's case and in law the Learned Assessing Officer erred in making

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 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

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. 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 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, 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. \n\nHDFC Bank Ltd. \nITA No.4315/MUM/2007 and Ors. \nAYs

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 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

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

In the result, appeals of both, assessee and revenue are decided \nas per the table below: \n\n| Sr

condonation of delay is placed on record. \nUpon perusal of the same and hearing both sides, we deem it fit to \n\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

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\n\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, RANGE-1(1)(2), MUMBAI

condonation of delay is placed on record. \nUpon perusal of the same and hearing both sides, we deem it fit to \n\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

ACIT-2(3)(1), MUMBAI vs. HDFC BANK LIMITED (MERGED ENTITY HOUSING DEVELOPMENT FINANCE CORPORATION LIMITED), MUMBAI

In the result, appeals of both, assessee and revenue are decided \nas per the table below:\n\nSr

condonation of delay is placed on record. \nUpon perusal of the same and hearing both sides, we deem it fit to \n\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

DCIT CIR 1(1), MUMBAI vs. M/S HOUSING DEVELOPEMENT FINANCE CORPORATION LTD, MUMBAI

In the result, appeals of both, assessee and revenue are decided \nas per the table below: \n\nSr

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 \ncondone the delay on the ground that there was sufficient cause for the \nsaid delay. Accordingly, we take up the appeals for adjudication