“reasonable cause”

DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD, GHAZIABAD

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

erred in rejecting the books of accounts without duly appreciating that the Appellant was prevented by a just and reasonable cause from producing the same during the assessment proceedings and the CIT(A) has erred in upholding the same. 6. That on the facts and in the circumstances ... sector. The assessee purchases and sells scrap in the shape of plastic, iron, other metals and corrugated boxes. The assessee is prevented by a reasonable cause in furnishing these details as the books of accounts cannot be extracted. However the purchases and sales are supported by GSR returns which have

DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

erred in rejecting the books of accounts without duly appreciating that the Appellant was prevented by a just and reasonable cause from producing the same during the assessment proceedings and the CIT(A) has erred in upholding the same. 6. That on the facts and in the circumstances ... sector. The assessee purchases and sells scrap in the shape of plastic, iron, other metals and corrugated boxes. The assessee is prevented by a reasonable cause in furnishing these details as the books of accounts cannot be extracted. However the purchases and sales are supported by GSR returns which have

ALAINA BULLIONS PRIVATE LIMITED,NEW DELHI vs. DCIT CENTRAL CIRCLE, GHAZIABAD

In the result, appeals of the Revenue in ITA No

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18] M/S Alaina Buillions Private Assistant Commissioner Of Limited, Income Tax, Central Circle, 1St Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2Nd Vs Gali, Sarafa Bazar, Meerut, Floor, Cgo-1, Hapur Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 Pan-Aanca8659D Appellant Respondent

evidences could be filed before the Ld. CIT(A) was not satisfied, as the CIT(A) admitted the additional evidences without referring to any reasonable cause due to which the assessee was prevented to file these evidences before the Assessing Officer. Page 3 of 16 ITA Nos.1460, 1461 and 916/Del/2023 ... evidences could be filed before the Ld. CIT(A) was not satisfied, as the CIT(A) admitted the additional evidences without referring to any reasonable cause due to which the assessee was prevented to file these evidences before the Assessing Officer.” 10. As far as the additional grounds are concerned

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. ALAINA BULLIONS PRIVATE LIMITED, MEERUT

In the result, appeals of the Revenue in ITA No

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18] M/S Alaina Buillions Private Assistant Commissioner Of Limited, Income Tax, Central Circle, 1St Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2Nd Vs Gali, Sarafa Bazar, Meerut, Floor, Cgo-1, Hapur Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 Pan-Aanca8659D Appellant Respondent

evidences could be filed before the Ld. CIT(A) was not satisfied, as the CIT(A) admitted the additional evidences without referring to any reasonable cause due to which the assessee was prevented to file these evidences before the Assessing Officer. Page 3 of 16 ITA Nos.1460, 1461 and 916/Del/2023 ... evidences could be filed before the Ld. CIT(A) was not satisfied, as the CIT(A) admitted the additional evidences without referring to any reasonable cause due to which the assessee was prevented to file these evidences before the Assessing Officer.” 10. As far as the additional grounds are concerned

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. ALAINA BULLIONS PRIVATE LIMITED, MEERUT

In the result, appeals of the Revenue in ITA No

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18] M/S Alaina Buillions Private Assistant Commissioner Of Limited, Income Tax, Central Circle, 1St Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2Nd Vs Gali, Sarafa Bazar, Meerut, Floor, Cgo-1, Hapur Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 Pan-Aanca8659D Appellant Respondent

evidences could be filed before the Ld. CIT(A) was not satisfied, as the CIT(A) admitted the additional evidences without referring to any reasonable cause due to which the assessee was prevented to file these evidences before the Assessing Officer. Page 3 of 16 ITA Nos.1460, 1461 and 916/Del/2023 ... evidences could be filed before the Ld. CIT(A) was not satisfied, as the CIT(A) admitted the additional evidences without referring to any reasonable cause due to which the assessee was prevented to file these evidences before the Assessing Officer.” 10. As far as the additional grounds are concerned

SNEH SANSKAR GURUKUL TRUST,NEW DELHI vs. COMMISSIONER OF INCOME TAX EXEMPTION, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

circumstances of the case, we, hereby, condone the delay in filing of appeal by the assessee which is seen to be due to reasonable cause and entirely bonafide. 4. At the outset, Ld.AR has requested for an opportunity to demonstrate before the Ld. CIT(E) that the requisite conditions

KARMA ECOTECH PVT. LTD,DELHI vs. DCIT,CIRLE 13(1), NEW DLHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

fact while not condoning the delay of only 18 days in filing the Form 10CCB as the assessee was prevented by reasonable cause in not filing the Form on or before time. 4. That all the grounds of appeal raise herein above are independent ground and without prejudice to each