J.K Chturvedi v. Asstt. CIT

Assistant Commissioner of Income Tax, New Delhi vs. Lord Shiva Construction Co. Private Limited, New Delhi

In the result, the appeal of the Revenue in ITA No:- 1829/Del/2025 is dismissed

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No:- 1829/Del/2025 (Assessment Year- 2018-19) Assistant Commissioner of Lord Shiva Construction Income Tax, Vs. Co. Pvt. Ltd., Room No. 316A, C.R. Building 66, Block-H-34, Sector-3, I.P. Estate, New Delhi-110002. Rohini, Delhi-110085. PAN No: AAACL2040G Revenue Assessee Revenue by : Sh. Muneesh Rajani, Sr. DR Assessee by : Sh. Rajat Garg and Sh. Ashu Garg, CA Date of Hearing : 10.02.2026 Date of Pronouncement : 27.03.2026 ORDER PER NAVEEN CHANDRA, ACCOUNTAN…

Income Tax Officer Ward 1(1), Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

…hether it falls within or without the terms of general rules or not. The common test whether a cause is sufficient or not is to say whether it could have been avoided by the party by the exercise of due care and attention. • J.K Chturvedi v. Asstt. CIT [2004] 3 SOT 456 (Ahd - Trib) • State of West Bengal v. Administrator, Howrah Municipality, AIR 1972 SC 749 • G.M Geri & Sons v. Fifth ITO [1998] 96 Taxman 19 (Mum. - Trib) • Rainbow Agro Industries Ltd V. ITAT [2003] 132 Taxman 752 (Bom.) 33. Your honour, considering severe gravity of the situation, it is prayed before your Honors to kindly consider the submission…

Income Tax Officer Ward 1(1), Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

…hether it falls within or without the terms of general rules or not. The common test whether a cause is sufficient or not is to say whether it could have been avoided by the party by the exercise of due care and attention. • J.K Chturvedi v. Asstt. CIT [2004] 3 SOT 456 (Ahd - Trib) • State of West Bengal v. Administrator, Howrah Municipality, AIR 1972 SC 749 • G.M Geri & Sons v. Fifth ITO [1998] 96 Taxman 19 (Mum. - Trib) • Rainbow Agro Industries Ltd V. ITAT [2003] 132 Taxman 752 (Bom.) 33. Your honour, considering severe gravity of the situation, it is prayed before your Honors to kindly consider the submission…

Income Tax Officer Ward 1(1), Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

…hether it falls within or without the terms of general rules or not. The common test whether a cause is sufficient or not is to say whether it could have been avoided by the party by the exercise of due care and attention. • J.K Chturvedi v. Asstt. CIT [2004] 3 SOT 456 (Ahd - Trib) • State of West Bengal v. Administrator, Howrah Municipality, AIR 1972 SC 749 • G.M Geri & Sons v. Fifth ITO [1998] 96 Taxman 19 (Mum. - Trib) • Rainbow Agro Industries Ltd V. ITAT [2003] 132 Taxman 752 (Bom.) 33. Your honour, considering severe gravity of the situation, it is prayed before your Honors to kindly consider the submission…

Income Tax Officer, Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

…hether it falls within or without the terms of general rules or not. The common test whether a cause is sufficient or not is to say whether it could have been avoided by the party by the exercise of due care and attention. • J.K Chturvedi v. Asstt. CIT [2004] 3 SOT 456 (Ahd - Trib) • State of West Bengal v. Administrator, Howrah Municipality, AIR 1972 SC 749 • G.M Geri & Sons v. Fifth ITO [1998] 96 Taxman 19 (Mum. - Trib) • Rainbow Agro Industries Ltd V. ITAT [2003] 132 Taxman 752 (Bom.) 33. Your honour, considering severe gravity of the situation, it is prayed before your Honors to kindly consider the submission…

Income Tax Officer, Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

…hether it falls within or without the terms of general rules or not. The common test whether a cause is sufficient or not is to say whether it could have been avoided by the party by the exercise of due care and attention. • J.K Chturvedi v. Asstt. CIT [2004] 3 SOT 456 (Ahd - Trib) • State of West Bengal v. Administrator, Howrah Municipality, AIR 1972 SC 749 • G.M Geri & Sons v. Fifth ITO [1998] 96 Taxman 19 (Mum. - Trib) • Rainbow Agro Industries Ltd V. ITAT [2003] 132 Taxman 752 (Bom.) 33. Your honour, considering severe gravity of the situation, it is prayed before your Honors to kindly consider the submission…

Achla Malhotra, Delhi vs. ITO, Ward-24(1), Delhi

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

…hether it falls within or without the terms of general rules or not. The common test whether a cause is sufficient or not is to say whether it could have been avoided by the party by the exercise of due care and attention. • J.K Chturvedi v. Asstt. CIT [2004] 3 SOT 456 (Ahd - Trib) • State of West Bengal v. Administrator, Howrah Municipality, AIR 1972 SC 749 • G.M Geri & Sons v. Fifth ITO [1998] 96 Taxman 19 (Mum. - Trib) • Rainbow Agro Industries Ltd V. ITAT [2003] 132 Taxman 752 (Bom.) 33. Your honour, considering severe gravity of the situation, it is prayed before your Honors to kindly consider the submission…

DCIT, Central Circle-14, Delhi vs. Iris Computers Ltd., New Delhi

In the result, the appeal of revenue is dismissed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2013-14 Dcit Central Circle -14 Vs. M/S. Iris Computers Ltd. Delhi E-69, Vasant Marg, Vasant Vihar, New Delhi-110057 Pan No.Aaaci9670H (Appellant) (Respondent) Appellant By Ms. Anu Krishna Aggarwal, Cit Dr Respondent By Sh. Ved Jain, Ar Ms. Supriya Mehta, Ar Date Of Hearing: 15/07/2024 Date Of Pronouncement: 31/07/2024 Order Per Sudhir Kumar, Jm: This Appeal By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-26, New Delhi [Hereinafter Referred To As “Cit(A)”] Vide Order Dated 17.04.2023 Pertaining To A.Y. 2013-14 & Arises Out Of The Assessment Order Dated 31.03.2016 Under Section 143(3) Of The Income Tax Act 1961 [Hereinafter Referred As ‘The Act’]. 2. Aggrieved By The Order Of The Lower Authorities, The Revenue Is In Appeal Before Us By Raising The Following Grounds:-

…he appellant also relies upon the following judgments: Kvaerner Boving Construction Ltd v. DY. CIT, [1996] 54 TTJ (Delhi - Trib.) 429 Encon Furnaces Private Ltd. Versus Assistant Commissioner., [1996] 56 ITD 14 (Delhi-Trib) JK Chturvedi v. Asstt. CIT [2004] 3 SOT 456 (Ahd-Trib) State of West Bengal v. Administrator, Howrah Municipality, AIR 1972 SC 749 G.M Geri & Sons v. Fifth ITO [1998] 96 Taxman 19 (Mum. - Trib) Rainbow Agro Industries Ltd V. ITAT [2003] 132 Taxman 752 (Bom.) The submission of the appellant and the remand report received from the AO is considered. It is found that the AO has commented upon t…