DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH

In the result, the cross-objection filed by the assessee is dismissed

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

144C(13) r.w.s. 143(3) dated 31.10.2012 & for A.Y. 2008-09, that the AO has held that the assessee had failed to show how the inclusion of the expenses was done in the cost charged by the assessee company to its client. Further, the AO held that the assessee failed to explain how these expenses related to the normal business

RISHNOOR KAUR,IRELAND vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CHANDIGARH

In the result, the appeal is allowed for statistical purposes

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

5. During the hearing, the Ld. AR submitted that the delay was fully explained, bona fide and neither deliberate nor intentional. It was emphasised that the assessee is a non-resident and had acted diligently by handing over the papers to her counsel. The subsequent misplacement of documents and the shifting of office premises were administrative lapses wholly beyond

M/S AUTHORGEN TECHNOLOGIES PVT.LTD,MOHALI vs. PR.CIT-1, CHANDIGARH

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

5. The Ld. DR is heard, who has not raised any specific objection. 6. After hearing both the parties and considering the material available on the record, we find that there was a reasonable cause for the delay in filing the present appeal due to COVID-19 pandemic, hence, the delay is hereby condoned and the appeal of the assessee

AUTHORGEN TECHNOLOGIES PVT. LTD.,MOHALI vs. ITO, WARD 6(1), CHANDIGARH

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

5. The Ld. DR is heard, who has not raised any specific objection. 6. After hearing both the parties and considering the material available on the record, we find that there was a reasonable cause for the delay in filing the present appeal due to COVID-19 pandemic, hence, the delay is hereby condoned and the appeal of the assessee