HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

condonation of delay.\n\n5.\nSince the issue involved in all the appeals are identical,\n(except in ITA No. 673/Chd/2021 for AY 2015-16) wherein, the\norder had been passed u/s 263 of the I.T. Act by CIT Exemptions,\nChandigarh, therefore, these appeals were heard together and are\ndisposed off for the sake of brevity.\n\n6.\nAppeal

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

condonation of delay.\n\n5.\nSince the issue involved in all the appeals are identical,\n(except in ITA No. 673/Chd/2021 for AY 2015-16) wherein, the\norder had been passed u/s 263 of the I.T. Act by CIT Exemptions,\nChandigarh, therefore, these appeals were heard together and are\ndisposed off for the sake of brevity.\n\n6.\nAppeal

ITO, WARD 2(1), CHANDIGARH vs. M/S LONGIA ENGINEERS, CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

condonation of delay, the order u/s 250 of the Act in appeal No.NFAC/2015-16/10146338 dated 11.01.2023 was received in the office on 27.02.2023. The ITA 283/CHD/2023 A.Y.2016-17 Page 3 of 10 assessee filed an appeal against the order dated 29.03.2022 of the ITO, Ward 2(1), Chandigarh passed u/s 143(3) r.w.s 263 read with section 144B

THE LUDHIANA LIC OF INDIA EMPLOYEES CO-OPERATIVE NON-AGRICULTURAL THRIFT & CREDIT SOCIETY LIMITED,LUDHIANA vs. INCOME TAX OFFICER, WARD 6(1), LUDHIANA, LUDHIANA

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

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

section 143(3) r.w.s. 144B of the Income Tax Act, 1961 dated 08.09.2022. The appeal before the Ld. CIT(A) was filed with delay and the assessee had also moved an application seeking condonation

SAHIL PHUTELA,AMBALA CITY vs. INCOME TAX OFFICER, WARD-4, AMBALA , AMBALA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1383/Chd/2025 "नधा"रणवष" / Assessment Year: 2017-18 Shri Sahil Phutela, The Ito, C/O Shri Tej Mohan Singh,Advocate, Vs Ward -4, 527, Sector 10-D, Chandigarh. Ambala. "थायीलेखासं./Pan No: Cmvpp7771G अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Dr. Ranjit Kaur, Addl. Sr. Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 03.02.2026

condoning the delay of 1041 days and confirming the penalty levied u/s 271E of the Income Tax Act. A.Y.2017-18 2 3. The brief facts of the case are that an ex-parte assessment order was passed by the ld. AO u/s 147 read with Section 144B

HAKAM SINGH,SANGRUR vs. INCOME TAX OFFICER, WARD-SANGRUR, SANGRUR

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1130/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Hakam Singh, The Ito, बनाम C/O Tej Mohan Singh, Ward - Sangrur Advocate, Vs. #527, Sector 10D,Chandigarh "थायी लेखा सं./ Pan No: Bdwps5185E अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 05.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 03 07.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 29.10.2024 Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2019-20. 2. Grounds Of Appeal Are As Under:

condone the delay which has not been considered and as such the order passed arbitrary and unjustified. 3. That the Ld. Commissioner of Income Tax (Appeals) has failed to appreciate the reason for delay in filing the appeal being army personnel posted in Srinagar having connectivity issues in the area as well as non-service of notice at the correct

THE NANAWAN CO-OPERATIVE AGRICULTURE SOCIETY,HAMIRPUR vs. INCOME TAX OFFICER, HAMIRPUR

The appeal stands allowed for statistical purposes

Bench: Tribunal.

144B of the Act on 04-03-2024. The sole issue in the appeal is assessee’s claim of deduction u/s 80P(2)(a)(i) for Rs.13,62,092/-. Having heard rival submissions, the appeal is disposed-off as under. 2. The assessee, being co-operative agricultural society, did not file its return of income u/s 139(1). Pursuant

THE ALEWA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LIMITED,ALEWA, JIND vs. INCOME TAX OFFICER, WARD -1, JIND

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

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

condone the delay and dismissed the appeal in limine as non-maintainable on technical grounds 7. Against the order of the Ld. CIT(A) the assessee preferred in appeal before the Tribunal. 8. During the course of hearing the Ld. AR argued that the notices under Sections 148, 142(1), and 143(2) were never properly served via postal service

SUKHDEV RAJ,SIRSA vs. INCOME TAX OFFICER, SIRSA

In the result, the appeal of the assessee is dismissed

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

delay of 181 days in filing the appeal is hereby condoned, and the appeal is admitted for adjudication on merits. 5. In the present appeal the assessee has raised following grounds: 1. That the learned Commissioner of Income Tax (Appeals) has grossly erred both in law and on facts in upholding the initiation of proceedings under section

M/S GURMAT PARCHAR SABHA (REGD.),CHANDIGARH vs. NWR-W-(41)(91), CHANDIGARH

In the result, the appeal is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

condone this small delay of three days and proceed to decide the appeal on merit. 3. The assessee has raised an additional ground of appeal vide which it has challenged the re-opening of an assessment by issuance of a notice under Section 148A(d) of the Act by the jurisdictional AO. According to him, it ought to have been

SONIA JAWA,PANCHKULA vs. INCOME TAX OFFICER, WARD 3, PANCHKULA

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

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

section 147/144 r.w.s. 144B of the Act dated 28.03.2022. 3. The appeal was filed on 08.09.2022, resulting in a delay of 134 days. The assessee had explained that the delay occurred due to personal hardship in the family, as she was actively engaged in providing care and support to her sister- in-law who was suffering from cancer

MARKANDA OIL STORE,SHAHABAD HARYANA vs. ADDITIONAL COMMISSIONER OF INCOME TAX, KURUKSHETRA

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

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

condoned the delay and the appeal has been dismissed at the very threshold without deciding the matter on the merits of the case. 2. Briefly the facts of the case are that the assessment order was passed in this case under section 143(3) r.w.s. 263 r.w.s 144B

BAHADUR SINGH,ZIRAKPUR PUNJAB vs. COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT DELHI

In the result, the matter is set-aside to the file of the AO for fresh adjudication as per law after providing reasonable opportunity to the assessee

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

delay is hereby condoned and the appeal of the assessee is admitted for adjudication. 3. Briefly, the facts of the case are that the assessment was completed under section 147 r.w.s 144 r.w.s 144B

MANMOHAN SINGH & SONS,LUDHIANA vs. CIT(A), LUDHIANA

In the result, the appeal of the assessee is allowed for statistical purposes, subject to payment of cost as directed above

delay of seven days in both the appeals is hereby condoned, and the appeals are admitted for adjudication. 3. Since the issues involved in both the above appeals are common and the matters were heard together, they are being disposed of by this consolidated order for the sake of convenience and brevity. 4. We shall now take up the appeal

MANMOHAN SINGH & SONS,LUDHIANA vs. CIT(A),, LUDHIANA

In the result, the appeal of the assessee is allowed for statistical purposes, subject to payment of cost as directed above

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

delay of seven days in both the appeals is hereby condoned, and the appeals are admitted for adjudication. 3. Since the issues involved in both the above appeals are common and the matters were heard together, they are being disposed of by this consolidated order for the sake of convenience and brevity. 4. We shall now take up the appeal

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

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

144B, has been disputed by the assessee in first appeals and thus admitted tax is NIL in all the years involved in present appeals. In these circumstances it was submitted that all the appeals may kindly be sent back to the file of the Ld.CIT(Appeals) with a direction to verify the facts and to admit the appeals

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

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

144B, has been disputed by the assessee in first appeals and thus admitted tax is NIL in all the years involved in present appeals. In these circumstances it was submitted that all the appeals may kindly be sent back to the file of the Ld.CIT(Appeals) with a direction to verify the facts and to admit the appeals

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

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

144B, has been disputed by the assessee in first appeals and thus admitted tax is NIL in all the years involved in present appeals. In these circumstances it was submitted that all the appeals may kindly be sent back to the file of the Ld.CIT(Appeals) with a direction to verify the facts and to admit the appeals