GURU TEG BAHADUR EDUCATIONAL TRUST ,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

253 ITR798] where it was held that in exercising discretion under section 5 of Limitation Act. 1963, to condone delay for sufficient cause is not preferring an appeal or other application within the period prescribed, courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay

SHRI ALTAF HUSAIN SHAH,SRINAGAR vs. INCOME TAX OFFICER WARD 1(1), SRINAGAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

3 of section 253 of the Act which provides that the appeal can be filed within a period of 60 days of the date on which the order sought to be appealed against is communicated to the assessee. Learned counsel further submits that admittedly order was communicated to petitioner on 3rd March 2020 which was received on 5th March

SHRI GULZAR AHMAD DAR ,ANANTNAG vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

253 of the Act before the Hon'ble Bench on 23/09/2024 . The date of appeal order passed u/s 250 of the Act is 22/07/2024 and date of service is taken as 23/07/2024 and the time of 60 days under normal circumstances expired on 22/07/2024, the appellant posted appeal on 20/09/2024 and the same stand received on 23/07/2024. The appellant posted

RAJIV MEHRA ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , LUDHIANA

In the result, the appeal of the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

delay of 10 days condoned and the appeal is admitted on merits. 4. The ld. counsel contended that the penalty is confirmed by the ld. CIT(A) without application of mind as the ld. Assessing Officer has imposed the penalty by issuing a notice u/s 271(1)(c) r.w.s. 274 dated 06.12.2019 without specific charge by striking