NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Section 5. In construing enactments which provide period of limitation for institution of proceedings, the provide period of limitation for institution of proceedings, the provide period of limitation for institution of proceedings, the purpose is purpose is to intimate people that after lapse of certain time to intimate people that after lapse of certain time from a certain event

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Section 5. In construing enactments which provide period of limitation for institution of proceedings, the provide period of limitation for institution of proceedings, the provide period of limitation for institution of proceedings, the purpose is purpose is to intimate people that after lapse of certain time to intimate people that after lapse of certain time from a certain event

SHREE SWAMY SAMARTH PRASSANA OSHIWARA (E) UNITS CHS LTD,MUMBAI vs. INCOME TAX OFFICER 25(1)(3), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2013-14 Shree Swamy Samarth, Ito-25(1)(3), Prassana Oshiwara (E) Unit C-10, Room No. 404, 4Th 3 Chs Ltd. Vs. Floor, Pratyakshakar Oshiwara (E) Unit 3 Chs Bhavan, Bkc, Ltd., Plot No. 1/41, Deep Mumbai-400051. Tower, New Link Road, Near Millat Nagar, Andheri (West) Mumbai-400053. Pan No. Aacas 7886 B Appellant Respondent Assessee By : Mr. Tarun Ghia Revenue By : Mr. A.N. Bhalekar, Cit-Dr : Date Of Hearing 10/05/2023 : Date Of Pronouncement 22/05/2023 Order

section 148 could be issued by assessing officer who should not be below the position of joint officer who should not be below the position of joint officer who should not be below the position of joint commissioner of commissioner of income tax and sanction also has to be of income tax and sanction also

MINAKSHI SINGH,MEERUT vs. INCOME TAX OFFICER, WARD 35(2)(3), MUMBAI, MUMBAI

In the result, all the appeals filed by the assessee stands partly allowed for statistical purposes

Bench: Smt. Beena Pillai () I.T.A. No. 6648/Mum/2024 Assessment Year: 2011-12

86,30,200/- . 2.2 It is submitted that, the assessee neither received any notices of hearing by before the assessment officer not received the assessment order in time. It is submitted that the assessee received the assessment order to me on 07/08/2023 though the assessment orders dated 18/12/2018. 2.3 The Ld.AR submitted that, it was under such circumstances that

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

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 4,46,37,540 for income-tax assessment year 2008-09.\nIn this connection, we would like to inform you that the appeal\nagainst the aforesaid assessment order

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

VISSANJI A 1 FRIENDS CO-OPERATIVE HOUSING SOCIETY LTD.,MUMBAI vs. ITO, WARD 20(3)(1), MUMBAI, MUMBAI

In the result, all the five appeals of the assessee are dismissed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

condone the said delay. He thus, did not admit the appeal and rejected it, treating the appeal as dismissed. 3.1. Even though the appeal was not admitted and dismissed by the Ld. CIT(A), he proceeded to discuss on the facts of the case and 5 4794, 4795,4796,4800 & 4801/MUM/2025 Vissanji A 1 Friend Co-operative Housing Society

VISSANJI A 1 FRIENDS CO-OPERATIVE HOUSING SOCIETY LTD.,MUMBAI vs. ITO, WARD 20(3)(1), MUMBAI, MUMBAI

In the result, all the five appeals of the assessee are dismissed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

condone the said delay. He thus, did not admit the appeal and rejected it, treating the appeal as dismissed. 3.1. Even though the appeal was not admitted and dismissed by the Ld. CIT(A), he proceeded to discuss on the facts of the case and 5 4794, 4795,4796,4800 & 4801/MUM/2025 Vissanji A 1 Friend Co-operative Housing Society

VISSANJI A 1 FRIENDS CO-OPERATIVE HOUSING SOCIETY LTD.,MUMBAI vs. ITO, WARD 20(3)(1), MUMBAI, MUMBAI

In the result, all the five appeals of the assessee are dismissed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

condone the said delay. He thus, did not admit the appeal and rejected it, treating the appeal as dismissed. 3.1. Even though the appeal was not admitted and dismissed by the Ld. CIT(A), he proceeded to discuss on the facts of the case and 5 4794, 4795,4796,4800 & 4801/MUM/2025 Vissanji A 1 Friend Co-operative Housing Society

VISSANJI A 1 FRIENDS CO-OPERATIVE HOUSING SOCIETY LTD.,MUMBAI vs. ITO, WARD 20(3)(1), MUMBAI, MUMBAI

In the result, all the five appeals of the assessee are dismissed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

condone the said delay. He thus, did not admit the appeal and rejected it, treating the appeal as dismissed. 3.1. Even though the appeal was not admitted and dismissed by the Ld. CIT(A), he proceeded to discuss on the facts of the case and 5 4794, 4795,4796,4800 & 4801/MUM/2025 Vissanji A 1 Friend Co-operative Housing Society

VISSANJI A 1 FRIENDS CO-OPERATIVE HOUSING SOCIETY LTD.,MUMBAI vs. ITO, WARD 20(3)(1), MUMBAI, MUMBAI

In the result, all the five appeals of the assessee are dismissed

condone the said delay. He thus, did not admit the\nappeal and rejected it, treating the appeal as dismissed.\n3. 1. Even though the appeal was not admitted and dismissed by the\nLd. CIT(A), he proceeded to discuss on the facts of the case and\nconfirmed the disallowance made by the Ld. AO holding his action as\ncorrect

ADITYA SAPRU ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 9(3)(2), MUMBAI

In the result, the appeal is dismissed on account of delay

Section 5.In construing enactments which provide period of\nlimitation for institution of proceedings, the purpose is to intimate\npeople that after lapse of certain time from a certain event, a proceeding\nwill not be entertained where a strict grammatical construction is\nnormally the safe guide.\n5.3 The hon'ble Apex Court in the case of N. Balakrishnan V.\nM. Krishnamurthy

UMASHANKER SHIWAPRASAD MODI,THANE vs. CIRCLE 19(3), MUMBAI, 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: 2018-19 Mr. Umashanker Modi Income Tax Department, Office No. D, 12Th Floor, Mbc Park, National Faceless Appeals Vs. D Building, Near Hypercity, Centre (Nfac), Delhi. Ghodbunder Road, Kasarvadavali, Thane West, Thane- 400615. Pan No. Aabpm 8785 D Appellant Respondent

condone the delay of 536 days in filing the appeal and admit the same for ad and admit the same for adjudication. 4. The principal grievance of the assessee in the present appeal is The principal grievance of the assessee in the present appeal is The principal grievance of the assessee in the present appeal is against the addition

AMARJIT KAUR RANJIT SINGH ANAND,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 24(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 Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19

condonation of delay, particularly where no mala fides or deliberate inaction is at fides or deliberate inaction is attributable to the litigant and tributable to the litigant and substantial justice is at stake. In the facts of the present case, the substantial justice is at stake. In the facts of the present case, the substantial justice is at stake

ATTIVO PROTEZIONE PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER WARD-22(1)(1), LALBAUG

Bench: Hon’Ble Shri Sandeep Gosainattivo Protezione Pvt Ltd Vs. Ito, Ward – 22(1)(1) 108, 1St Floor Ashar Enclave Room No. 319, Piramal Kolshet Road, Thane – 400 Chambers, Mumbai 607. Pan/Gir No. Aalca4330M (Applicant) (Respondent)

Section 5 .In construing enactments which provide period of limitation for institution of proceedings, the purpose is to intimate people that after lapse of certain time from a certain event, 5 Attivo Protezione Pvt Ltd, Mumbai. a proceeding will not be entertained where a strict grammatical construction is normally the safe guide. 8 The hon’ble Apex Court

CASCADE HOLDINGS P.LTD,MUMBAI vs. ACIT CEN CIR 4(3), MUMBAI

In the result, both the appeals filed by the assessee for assessment years

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2003-2004 M/S Cascade Holdings Pvt. Ltd., The Acit- Central Circle 4(3), 32, Madhuli, 3Rd Floor, R. No. 413, Aaykar Bhavan, Dr. Annie Besant Road, Worli, M.K. Road, Mumbai - 400018 Vs. Mumbai - 400020 Pan: Aaacc5768N (Appellant) (Respondent) & Assessment Year: 2011-2012 M/S Cascade Holdings Pvt. Ltd., The Assistant Commissioner Of 32, Madhuli, 3Rd Floor, Income Tax, Dr. Annie Besant Road, Worli, Central Circle – 31, Mumbai - 400018 Vs. R. No. 413, Aaykar Bhavan, Pan: Aaacc5768N Mumbai - 400020 (Appellant) (Respondent)

condoned the delay of 661 days in filing the present appeal and permitted the Ld. counsel to argue the case of the assessee on merits. Vide Ground No.1, the assessee has contended that since the assets under consideration and the consequential income belong to Sh. Harshad S Mehta, the AO ought to have taxed in the hands of Harshad Mehta

SHREE DADAR JAIN PAUSHADHSHALA TRUST,MUMBAI vs. ITO (E_ - 1(2), MUMBAI

In the result, the appeal of the assessee in ITA no

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2061/Mum/2019 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Shree Dadar Jain Ito(E)-1(2) Paushadhshala Trust, Room No. 501, 5 Th Floor, Aaradhana Bhavan, Piramal Chambers, V. 289, S K Bole Road, Lalbaug, Parel, Dadar West, Mumbai-400012 Mumbai-400028 स्थायी ऱेखा सं./ Pan: Aaats7848E (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri. Bhadresh Doshi Revenue By: Shri. Abhi Rama Karthikeyn S. सुनवाई की तारीख /Date Of Hearing : 03.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2061/Mum/2019, Is Directed Against Appellate Order Dated 08/02/2019, Passed By Learned Commissioner Of Income Tax (Appeals)-3, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-3/It-10394/2017-18, For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 28.12.2006 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay:2014-15. 2. The Grounds Of Appeal Raised By Assessee In Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called ―The Tribunal‖) Read As Under:-

condoning the delay and in exercise of the powers conferred under section 119(2)(b) of the Act, the Central Board of Direct Taxes hereby authorizes the Commissioners of Income-tax, to admit belated applications in Form No. 9A and Form No.10 in respect of AY 2016-17 where such Form No. 9A and Form No.10 are filed after