M/S VARINDRA TOOLS PRIVATE LIMITED,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE,II, JALANDHAR

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

Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.

delay of 2 days in filing the appeal by the assessee was beyond its control. Therefore the same is condoned and the appeal is admitted. 6. Following grounds have been raised in this appeal. 1. That on facts and circumstances of the case, Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi has grossly erred in law in confirming addition

M/S GLOBE AUTO PARTS REGD.,JALANDHAR vs. INCOME TAX OFFICER WARD-III, JALANDHAR

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

delay of 1 day in filing the appeal by the assessee was beyond his control. Therefore the same is condoned and the appeal is admitted. 6. Since the issues involved are common in both the above appeals and the appeals were heard together, therefore, these are being disposed off by this common order for the sake of convenience and brevity

M/S GLOBE AUTO ARTS REGD.,JALANDHAR vs. INCOME TAX OFFICER WARD- III (4), JALANDHAR

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

delay of 1 day in filing the appeal by the assessee was beyond his control. Therefore the same is condoned and the appeal is admitted. 6. Since the issues involved are common in both the above appeals and the appeals were heard together, therefore, these are being disposed off by this common order for the sake of convenience and brevity

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

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

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

delay is condoned, and appeal is admitted for hearing on merits of the case. 6. Briefly the facts are that the assesee the assessee was engaged in construction activity. The AO stated that that the payments which are received through banking channel only relates to it and the payments made in cash by Sh. Abdul Majeed Sheikh to various parties

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

delay is condoned, and appeal is admitted for hearing on merits of the case. 6. Briefly the facts are that the assesee the assessee was engaged in construction activity. The AO stated that that the payments which are received through banking channel only relates to it and the payments made in cash by Sh. Abdul Majeed Sheikh to various parties

TILAK UTPADAN PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

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

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

condoned and the appeals are admitted for merits. 4. At the time of hearing, Shri Sudhir Mehar, the counsel for the assesses in I.T.A. No. 159/Asr/2022 explained the claim of the appellant and in other appeals written submission were received in support of their claims. Admittedly, the appellants deposited the employees' contribution to PF & ESI before the due date

M/S KOSMO VEHICELS PRIVATE LIMITED,AMRITSAR vs. INCOME TAX OFFICER WARD-5 (3), AMRITSAR

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

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

condoned and the appeals are admitted for merits. 4. At the time of hearing, Shri Sudhir Mehar, the counsel for the assesses in I.T.A. No. 159/Asr/2022 explained the claim of the appellant and in other appeals written submission were received in support of their claims. Admittedly, the appellants deposited the employees' contribution to PF & ESI before the due date

SMT. GURINDER KAUR,AMRITSAR vs. INCOME TAX OFFICER WARD-2 (1), AMRITSAR

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

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

condoned and the appeals are admitted for merits. 4. At the time of hearing, Shri Sudhir Mehar, the counsel for the assesses in I.T.A. No. 159/Asr/2022 explained the claim of the appellant and in other appeals written submission were received in support of their claims. Admittedly, the appellants deposited the employees' contribution to PF & ESI before the due date

TILAK UTPADAN PRIVATE LIMITED,JALANDHAR vs. DCIT, CIRCLE-3, JALANDHAR

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

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

condoned and the appeals are admitted for merits. 4. At the time of hearing, Shri Sudhir Mehar, the counsel for the assesses in I.T.A. No. 159/Asr/2022 explained the claim of the appellant and in other appeals written submission were received in support of their claims. Admittedly, the appellants deposited the employees' contribution to PF & ESI before the due date

SHRI PARMINDER SINGH PROP PHAGWARA GAS SERVICE ,PHAGWARA vs. INCOME TAX OFFICER WARD -3, PHAGWARA

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

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

condoned and the appeals are admitted for merits. 4. At the time of hearing, the counsel for the assesses and written submission explained that admittedly the appellants deposited the employees' contribution to PF & ESI before the due date of filing of the income tax return. It was argued, the Ld. CIT(A) was not justified in sustaining the adjustment made

SAVITRI WOOD PRODUCTS ,HOSHIARPUR vs. INCOME TAX OFFCER WARD-4, HOSHIARPUR

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

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

condoned and the appeals are admitted for merits. 4. At the time of hearing, the counsel for the assesses and written submission explained that admittedly the appellants deposited the employees' contribution to PF & ESI before the due date of filing of the income tax return. It was argued, the Ld. CIT(A) was not justified in sustaining the adjustment made

SOFTOBIZ TECHNOLOGIES PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

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

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

condoned and the appeals are admitted for merits. 4. At the time of hearing, the counsel for the assesses and written submission explained that admittedly the appellants deposited the employees' contribution to PF & ESI before the due date of filing of the income tax return. It was argued, the Ld. CIT(A) was not justified in sustaining the adjustment made

SATYAM CEMENTS,JAMMU AND KASHMIR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAMMU

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

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

condoned and the appeals are admitted for merits. 4. At the time of hearing, the counsel for the assesses and written submission explained that admittedly the appellants deposited the employees' contribution to PF & ESI before the due date of filing of the income tax return. It was argued, the Ld. CIT(A) was not justified in sustaining the adjustment made

SHRI ADARSH TICKOO,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

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

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

condoned and the appeals are admitted for merits. 4. At the time of hearing, the counsel for the assesses and written submission explained that admittedly the appellants deposited the employees' contribution to PF & ESI before the due date of filing of the income tax return. It was argued, the Ld. CIT(A) was not justified in sustaining the adjustment made

RAJ KUMAR & CO,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR

In the result, the appeal of the assessee is partly allowed as indicated above

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

condone the delay of 253 days, in filing the appeal and admit the same for hearing on merits. 5. The grounds of appeal taken by the assessee in form 36 are as follows: “1. That the order passed by the Hon'ble CIT(A) dated 15.01.2024 is against the law and facts of the case. 2. That having regard

SHRI SATBIR SINGH BHULLAR,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

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

delay for 441 days is condoned. 3. Brief fact of the case is that the assessee’s case was reopened u/s 148 on basis of reasons recorded after getting approval from Joint Commissioner of Income Tax. The appellant is an agriculturist and has been declaring agriculture I.T.A. No.258/Asr/2022 4 Assessment Year: 2008-09 income consistently in the returns of income