SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

delay in the appeal but before adverting to that aspect, we would like to take note of brief facts of the case. The assessee has filed his return of income declaring total income at Rs.6,69,848/-. This income has been declared as ‘Business and Profession Income’ from M/s Ram Lal Satish Kumar, Salary Income from Saber Packaging

M/S SHAKTI SPINNERS LTD.,LUDHIANA vs. ACIT, CIRCLE-7, LUDHIANA

In the result, Assessee’s appeal is allowed

Bench: the appeal is finally heard or disposed off.

condonation of delay M/s Shakti Spinners Limited 5, Flower Dale Colony, Barewal Road, Ludhiana-141012, Punjab, Pan 3 AAFCS1138R ITA no. 599/CHANDI/2022 for A.Y 20102011 Fixed for Hearing: 16.01.2025 1. The assessee is limited Company engaged in the business of manufacturing of cloth and mink blankets. The company is owned by four brothers namely Sh. Sanjeev Jasuja, Prince Sagar Jasuja

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD6(3), LUDHIANA, CURRENT JURISDICTIONAL A,O, ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Income-tax Act, 1961 Commissioner (Appeals) Form of appeal and limitation - Whether though a party is required to explain each day's delay and to show that it was prevented by sufficient cause in filing appeal in time, yet power to condone delay has to be exercised in a pragmatic manner to advance substantial justice Held, yes - Whether where plea

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Income-tax Act, 1961 Commissioner (Appeals) Form of appeal and limitation - Whether though a party is required to explain each day's delay and to show that it was prevented by sufficient cause in filing appeal in time, yet power to condone delay has to be exercised in a pragmatic manner to advance substantial justice Held, yes - Whether where plea

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA,ITO WARD 6(3), LUDHIANA,CURRENT JURISDICTIONAL A.O. ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Income-tax Act, 1961 Commissioner (Appeals) Form of appeal and limitation - Whether though a party is required to explain each day's delay and to show that it was prevented by sufficient cause in filing appeal in time, yet power to condone delay has to be exercised in a pragmatic manner to advance substantial justice Held, yes - Whether where plea

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Income-tax Act, 1961 Commissioner (Appeals) Form of appeal and limitation - Whether though a party is required to explain each day's delay and to show that it was prevented by sufficient cause in filing appeal in time, yet power to condone delay has to be exercised in a pragmatic manner to advance substantial justice Held, yes - Whether where plea

DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

Delay has also been condoned in similar cases, some of which are as follows : ITA 326/CHD/2019 A.Y. 2014-15 29 a. 2019 (10) TMI 235 - ITAT Chandigarh M/S East Bourne Hotels Pvt. Ltd. Versus Asstt. CIT, Circle Shimla ITA No. 301/Chd/2015 Dated August 9, 2019 b. 2019 (6) TMI 1045 – ITAT Chandigarh M/S Shree Ganesh Concast Group of Industries

JANTA LAND PROMOTERS PRIVATE LIMITED ,MOHALI vs. INCOME TAX OFFICER WARD 6(1) CHANDIGARH , MOHALI

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 907/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 बनाम M/S Janta Land Promoters Pvt.Ltd. The Ito, Sco 39-42, Sector 82, Ward 6(1), Vs Mohali. Chandigarh. "थायी लेखा सं./Pan /Tan No: Aabcj3450D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Pankaj Bhalla, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr तार"ख/Date Of Hearing : 07.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.07.2025

Income Tax Act. After perusing the application of the assessee running from page 1 to 5, we are satisfied that it was prevented by sufficient reasons for not presenting the appeal within time. Hence, we condone the delay and proceed to decide it on merit. 3. The assessee has taken five grounds of appeal which contain sub-grounds, however

DALJEET SINGH,JIND vs. ASSESSING OFFICER, JIND

In the result, appeal of the Assessee is dismissed

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 847/Chd/2024 "नधा"रण वष" / Assessment Year : 2009-10 Daljeet Singh, The Ao, बनाम House No. 469/24, Ward 15, Jind Employees Colony Vs. Rohtak Road Bye Pass, Jind 126102 "थायी लेखा सं./ Pan No: Bmips1734G अपीलाथ"/Appellant ""यथ"/Respondent

business model of the Appellant, and erroneously interpreted the loss effected by the depositors as a tool to evade tax. 3. That the CIT did not allow the Appellant reasonable opportunity of being heard before issuing order. 4. Case Laws- (i) Oracle India Pvt Ltd vs. Deputy Commissioner of Income Tax (2008) 13 DTR 371 that "condonation of delay

M/S LITTLE KANHAYA KNITWEARS,LUDHIANA vs. DCIT, CC-3, LUDHIANA

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

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 724/Chd/2022 "नधा"रण वष" / Assessment Year: 2018019 M/S Little Kanhya Vs. The Dcit बनाम Central Circle-3, Knitwears, Ludhiana Ram Gali, Madhpuri-1, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaefl0415E अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 30.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 21.01.2024 आदेश/Order

business premises of the Assessee firm on16.3.2017. Notice u/s 143(2) was issued on 26.3.2019 and served on the Assessee electronically. Notice u/s 142(i) along with detailed questionnaire was issued on 6.1.2021 for 15.1.2021 and served upon the Assessee firm electronically. The Assessee in response to the notice (s) has submitted reply and that the same was examined

SARU ENTERPRISES PRIVATE LIMITED,PATIALA vs. ACIT/DCIT, CEN. CIR., PATIALA

In the result, the appeal of the assessee is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

delay is hereby condoned and the appeal is admitted for adjudication. 4. Briefly the facts of the case are that the assessee is engaged in the business of undertaking civil projects for Military engineering services under the name and style of M/s Saru Enterprises Pvt. Ltd. and works as a MES contractor. A survey operation under section 133A was conducted

THE KOTLA BHARI MILK PRODUCERS SOCIETY LTD.,KHANNA vs. ITO, KHANNA, KHANNA

In the result, appeal of the Assessee is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condonation of delay in filing appeal as observed by the Hon'ble Supreme Court in the case of Collector Land Acquisition Vs. Mst. Katijt & Ors (167 ITR 471) (SC) 2 3) That appellant is very small primary co-operative Society engaged in the business of supply of Milk grown or raised by its members and whole of its income

HEALTH BIOTECH LIIMITED,CHANDIGARH vs. DCIT/ ACIT CIR1(1), CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1241, 1242 & 1243/Chd/2025 "नधा"रण वष" / Assessment Year: 2016-17, 2017-18 & 2017-18 Health Biotech Limited, The Dcit/Acit, Sco 162-164, Ial Building, Vs Circle 1(1),Sector 17-E, Sector 34, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aabch1876K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 25.03.2026 Date Of Pronouncement : 06.04.2026

business concerns were closed down. Due to that reason, it could not lay its hands on the impugned assessment orders for filing appeals before the ld.CIT (Appeals). Therefore, he prayed that delay in filing the appeals be condoned and the issues be relegated to the file of CIT (Appeals) for deciding them on merit. ITA No.1241, 1242 & 1243/CHD/2025 A.Y.2016-17

HEALTH BIOTECH LIMITED,CHANDIGARH vs. DCIT/ ACIT CIR1(1), CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1241, 1242 & 1243/Chd/2025 "नधा"रण वष" / Assessment Year: 2016-17, 2017-18 & 2017-18 Health Biotech Limited, The Dcit/Acit, Sco 162-164, Ial Building, Vs Circle 1(1),Sector 17-E, Sector 34, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aabch1876K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 25.03.2026 Date Of Pronouncement : 06.04.2026

business concerns were closed down. Due to that reason, it could not lay its hands on the impugned assessment orders for filing appeals before the ld.CIT (Appeals). Therefore, he prayed that delay in filing the appeals be condoned and the issues be relegated to the file of CIT (Appeals) for deciding them on merit. ITA No.1241, 1242 & 1243/CHD/2025 A.Y.2016-17

HEALTH BIOTECH LIMITED ,CHANDIGARH vs. DCIT/ACIT CIR1(1), CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1241, 1242 & 1243/Chd/2025 "नधा"रण वष" / Assessment Year: 2016-17, 2017-18 & 2017-18 Health Biotech Limited, The Dcit/Acit, Sco 162-164, Ial Building, Vs Circle 1(1),Sector 17-E, Sector 34, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aabch1876K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 25.03.2026 Date Of Pronouncement : 06.04.2026

business concerns were closed down. Due to that reason, it could not lay its hands on the impugned assessment orders for filing appeals before the ld.CIT (Appeals). Therefore, he prayed that delay in filing the appeals be condoned and the issues be relegated to the file of CIT (Appeals) for deciding them on merit. ITA No.1241, 1242 & 1243/CHD/2025 A.Y.2016-17

AJAR AMAR STEELS 1725 10G, 3-A, FOCAL POINT LUDHIANA 141010,PUNJAB vs. THE PCIT (CENTRAL) LUDHIANA, PUNJAB

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 950/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 Ajar Amar Steels, Vs The Pcit (Central), 1725 10G, 3-A, Focal Point, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaefa8866A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 29.07.2025 Date Of Pronouncement : 29.09.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme Court, then

SHIMLA MEDICOS,CHANDIGARH vs. DCIT-CC-1, CHANDIGARH

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

Bench: Mrs. Annapurna Gupta & Shri R.L Negi

Income Tax (Appeals)-3, Gurgaon [(for short ‘the CIT(A)’] and order dated 7.6.2019 passed by CIT(A)-3, Gurgaon. Vide first order, the Ld. CIT(A) has partly allowed the appeal filed by the assessee against the assessment order u/s 144 read with section 143(3) of the Act (for short ‘the Act’) and vide second order

M/S SHIMLA MEDICOS,CHANDIGARH vs. DCIT-CC-1, CHANDIGARH

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

Bench: Mrs. Annapurna Gupta & Shri R.L Negi

Income Tax (Appeals)-3, Gurgaon [(for short ‘the CIT(A)’] and order dated 7.6.2019 passed by CIT(A)-3, Gurgaon. Vide first order, the Ld. CIT(A) has partly allowed the appeal filed by the assessee against the assessment order u/s 144 read with section 143(3) of the Act (for short ‘the Act’) and vide second order

NARESH KUMAR KAMBOJ,ZIRAKPUR vs. INCOME TAX OFFICER , PANCHKULA

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg

delay in filing the appeal before the ld. CIT(A) has been condoned by the Tribunal and the matter has been restored to the file of the ld. CIT(A) for decision afresh. 4. The ld. Counsel for the assessee has also placed reliance on the decision dated 20.09.2023 of the Co-ordinate Bench of this Tribunal in bunch