ITAT Chandigarh Bench

MANINDER JEET SINGH V.P.O. UDHAMGARH,JAGADHRI,HARYANA vs PRABHJOT KAUR,PCIT, PANCHKULA

RAM NIWAS,FATEHABAD vs INCOME TAX OFFICER, INCOME TAX OFFICE, SIRSA ROAD, INDUSTRIAL AREA, FATEHABAD

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

RAKESH KUMAR,JAGADHRI vs THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

ASHOK KUMAR THAKRAL,JAGADHRI vs PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , PANCHKULA

the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

BALJIT KAUR MAGGU,CHANDIGARH vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), CHANDIGARH

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

EMMBROS AUTOCOMP LIMITED,BADDI vs ASSTT. COMMISSIONER OF INCOME TAX, PARWANOO

SHRI LALIET KUMAR (Judicial Member), SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER | Particulars | Details | | :---------- | :------ | | आयकर अपील सं./ ITA No. | 1172/CHD/2024 | | निर्धारण वर्ष / Assessment Year | 2013-14 | | अपीलार्थी/Appellant | M/s Emmbros Autocomp Limited, Village Katha, Baddi, Distt. Solan 173220 | | प्रत्यर्थी/Respondent | The ACIT, Circle, Parwanoo | | स्थायी लेखा सं./ PAN NO | AAACE3489Q | ( PHYSICAL HEARING ) निर्धारिती की ओर से/Assessee by : Sh. Raman Tiwari, CA राजस्व क

KARTAR SINGH, FATEHABAD vs PR. COMMISSIONER OF INCOME TAX, ROHTAK

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

SH. RAM LAL,FATEHABAD vs PR.CIT, ROHTAK

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

BIMLA DEVI,JAGADHRI vs PR.CIT, ROHTAK

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

PARAMJIT SINGH,SIRSA vs PR.CIT, ROHTAK

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

INDER KAUR,SIRSA vs PR.CIT, ROHTAK

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

SH. AMARJEET SINGH,SIRSA vs PR.CIT, ROHTAK

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

SH. GURDEEP SINGH MAHAL,SIRSA vs PR.CIT, ROHTAK

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

SH. DEVENDER KUMAR,YAMUNA NAGAR vs ITO, WARD -1, YAMUNA NAGAR

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

SH. BALJINDER SINGH,CHANDIGARH vs PR.CIT, CHANDIGARH -1, CHANDIGARH

SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

MAHARAJ JAGAT SINGH MEDICAL RELIEF SOCIETY,AMRITSAR vs COMMISSIONER INCOME TAX (EXEMPTIONS) CHANDIGARH, CHANDIGARH

SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

S.D EDUCATION SOCIETY,KARNAL vs DCIT EXEMPTION, CHANDIGARH

the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Hon'ble Court were unanimous in their conclusion that this expression is to be used liberally. We may make reference to the following observations of the Hon'ble Supreme court from the decision in the case of Collector Land Acquisition Vs

S.D EDUCATION SOCIETY,KARNAL vs DCIT EXEMPTION, CHANDIGARH

SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

MADANPUR CO-OPERATIVE HOUSE BUILDING SOCIETY LIMITED,SAS NAGAR vs ITO WARD 6(1) , CHANDIGARH

SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

ASSISTANT CONTROLLER F&A DIRECTORATE OF INDUSTRIES,SHIMLA vs INCOME TAX OFFICER (TDS), WARD SHIMLA

the Ld. CIT(A) came to be dismissed without adjudication on merits, primarily on the ground that there was delay in filing of the appeal and that the assessee failed to respond to the notices issued by the Ld. CIT(A).