“first appeal”

Kunwar Pal Sharma, Bulandshahr vs. ITO Ward 2(3)2, Bulandshahar

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

Bench: Shri Chandra Mohan Garg & Dr. B.R.R. Kumarassessment Year: 2017-18 Kunwar Pal Sharma, Ito Ward 2(3)2, Bulandshahr, Up 730, Radha Nagar, Bulandshar, Uttar Pradesh 203001 Vs. Pan Bufps 7337 L (Appellant) (Respondent) For Assessee: None For Revenue : Shri Vivek Vardhan, Sr. Dr Date Of Hearing : 09.08.2023 Date Of Pronouncement : 09.08.2023 Order Per Chandra Mohan Garg, J.M. This Appeal Has Been Filed Against The Order Of Nfac, New Delhi Dated 21.12.2022 For A.Y. 2017-18. 2. When The Appeal Was Called For Hearing Neither The Assessee Nor Any Authorized Representative Appeared Nor Any Adjournment Application Has Been Filed Despite Several Notices. However, Or Perusal Of The Appeal Records & Impugned Order, We Find That The Appeal Can Be Disposed Of Ex-Parte Qua Assessee After Hearing The Arguments Of Ld. Senior Dr. Therefore We Proceed To Adjudicate The Appeal Ex-Parte Qua Assessee. 3. On Being Asked By The Bench The Ld. Senior Dr, In All Fairness, Did Not Controvert The Factual Observations Of The Bench That The Assessing Officer Has Passed Ex-Parte Order U/S. 144 Of The Act & The Ld. Cit(A) Has Also Dismissed Appeal Of Assessee Dismissing The Request Of Assessee To Keep Penalty Proceedings In Abeyance On Account Of Pendency Of First Appeal Of Assessee & The Assessee Was Not Allowed Opportunity Of Being Heard & To Explain His Case Before The Authorities Below. 4. Therefore In View Of Above Factual Position Of The Case We Find It Appropriate To Restore The Matter To The File Of Assessing Officer For A Fresh Adjudication Of Issue Of Imposing Of Penalty For Non Compliance Of Notice After Allowing Due Opportunity Of Hearing To The Assessee & Without Being Influenced With The Earlier Orders.

also dismissed appeal of assessee dismissing the request of assessee to keep penalty proceedings in abeyance on account of pendency of first appeal of assessee and the assessee was not allowed opportunity of being heard and to explain his case before the authorities below. 4. Therefore in view of above

Dedha India Solutions P.Ltd, New Delhi vs. ITO, Ward 7(1), New Delhi

In the result, both the captioned appeals of the assessee are allowed for statistical purposes

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

were carried out the CPC- Bengluru and intimation was issued enhancing the assessed income in the captioned assessment years. The CIT(A) in the first appeal has sustained the adjustments towards belated deposits of employees’ contribution to PF/ESIC in the light of the judgment rendered by the Hon’ble Supreme

DCIT, Central Circle-8, New Delhi vs. Bhaijee Commodities Pvt. Ltd., Delhi

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

assumed by the Assessing Officer to assess the income escaped assessment. The CIT(A) also found merit in the assumption of jurisdiction in the first appeal. 15. The contentions of the Assessee on lack of jurisdiction under s. 147 are broadly outlined hereunder; (i) The reasons recorded would make

Bhaijee Commodities Pvt. Ltd., New Delhi vs. ACIT Circle-4(2), New Delhi

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

assumed by the Assessing Officer to assess the income escaped assessment. The CIT(A) also found merit in the assumption of jurisdiction in the first appeal. 15. The contentions of the Assessee on lack of jurisdiction under s. 147 are broadly outlined hereunder; (i) The reasons recorded would make

Marc Laboratories Ltd., New Delhi vs. ITO, Ward- 16(2), New Delhi

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

this assessment was sought to be reopened u/s 148 of the Act and deduction u/s 80-IC of the Act was denied thereon. The first appeal is pending before the Ld. CIT(A). Hence it becomes incumbent on the part of this tribunal to decide the eligibility to claim deduction

DCIT, Central Circle-8, Delhi vs. Anita Singhal, Delhi

In the result, appeal of the Revenue is partly allowed

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kediaassessment Year: 2015-2016 The Dcit, Central Circle-8, Smt. Anita Singhal, Room No.333, 3Rd Floor, E-2, Ara 9-10, Saraswati Kunj, 8, Alipur Centre, Jhandewalan Extension, Vs. Road, Civil Lines, Delhi. Delhi – 110 054. Pin 110 055 Pan Aozps8474D (Appellant) (Respondent)

return of income of assessee at Rs.18,38,28,500/-. Against the said order of A.O, the assessee carried the matter in the first appeal before the Ld. CIT(A)-37, New Delhi, who vide order dated 09.03.2020 quashed the assessment. The final and ultimate effect of the said order ... search assessment order dated 22.12.2019 passed under section 153A r.w.s. 143(3) of the I.T. Act, 1961, who vide order dated 22.06.2020 allowed the first appeal of the assessee. The relevant observation of Ld. CIT(A) in para 5.5.2 & 5.5.3 of the said order reads as follows:- 5.5.2 In Ground