PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

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

264 of the Act is liable to be condoned and stands condoned, however, the assessee shall have to explain the delay from 1st May, 2014 to 17 July 2014 which is caused for filing the appeal u/s 249 of the Act before the Ld. CIT(A).” The ld. CIT(A) has dismissed the subject appeals even

M/S CONSTRUCATIONENGINEERS,SRINAGAR vs. ASSISTAN COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

In the result, the appeal bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.141/Asr/2020 Assessment Year: 1998-99 M/S Construction Engineers I.E. Vs. Asstt. Commissioner Of Baghatbarzulla Income Tax Circle-3, [Pan: Aabfc7715P] Srinagar. (Respondent) (Appellant)

delay of 1068 days is condoned. 3. The assessee raised the following grounds: “1. The Ld. CIT [Appeals) has erred in upholding addition made by Ld. AO by applying net profit rate of 12.5 % on the grossreceipts. The said addition therefore deserves to be deleted. 2. The Ld. CIT (Appeals) has erred in upholding addition made

M/S. GOLDEN TULIP HOSPITALITY PRIVATE LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SRINAGAR

In the result, both the appeals of the assessee are allowed

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

264 & 265/Asr/2023 Assessment Years: 2014-15 & 2019-20 M/s Golden Tulip Hospitality Vs. ACIT, Central Circle Pvt. Ltd., Hyderpora Bye Pass Srinagar Srinagar 190014 [PAN: AAFCG2464Q] (Respondent) (Appellant Appellant by : Sh. Rohit Kapoor, CA & V.S. Aggarwal, ITP : Sh. Ravinder Mittal, Sr. DR Respondent by Date of Hearing : 31.10.2023 Date of Pronouncement : 10.11.2023 ORDER Per Dr. M. L. Meena, AM: Both

M/S. GOLDEN TULIP HOSPITALITY PRIVATE LIMITED ,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SRINAGAR

In the result, both the appeals of the assessee are allowed

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

264 & 265/Asr/2023 Assessment Years: 2014-15 & 2019-20 M/s Golden Tulip Hospitality Vs. ACIT, Central Circle Pvt. Ltd., Hyderpora Bye Pass Srinagar Srinagar 190014 [PAN: AAFCG2464Q] (Respondent) (Appellant Appellant by : Sh. Rohit Kapoor, CA & V.S. Aggarwal, ITP : Sh. Ravinder Mittal, Sr. DR Respondent by Date of Hearing : 31.10.2023 Date of Pronouncement : 10.11.2023 ORDER Per Dr. M. L. Meena, AM: Both

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

delay of seven days in filing the appeal is hereby condoned and appeal of the assessee is admitted for adjudication on merits. 4. The first grounds raised is general pertaining to consideration of fact of the case and applicable law shall be taken up in adjudicating the issue based grounds and hence, it does not require an independent adjudication

M/S AMAR COACH BUILDERS ,JALANDHAR vs. ASSISTANT CMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

condoned and the appeal is admitted. 8. Following grounds have been raised in this appeal. 1.That the order of the Ld. CIT(A) is against law and facts of the case on the file. 2. That the CIT(A) gravely erred in sustaining the addition of Rs. 6,11,928/- u/s 36(1)(va) made under section

SHRI SATISH KUMAR,JALANDHAR vs. INCOME TAX FFICER WARD- 3 (3), JALANDHAR

In the result, both the appeals of the assessees are allowed

condoned and the appeal is admitted. 8. Following grounds have been raised in this appeal. 1.That the order of the Ld. CIT(A) is against law and facts of the case on the file. 2. That the CIT(A) gravely erred in sustaining the addition of Rs. 6,11,928/- u/s 36(1)(va) made under section

SMT. PRITPAL KAUR,LUDHIANA vs. INCOME TAX OFFICER WARD 4(3), JALANDHAR

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

delay of 80 days is condoned, in view of the bonafide reason of the medical ground and accordingly, the appeal is admitted for adjudication on merits. 3 Pritpal Kaur v. ITO 4. The grounds raised are vague and not specific to issue. However, the assessee’s main grievance is that the ld. CIT(A) has wrongly imposed penalty of Rs.5000