M/S SABER PAPER BOARD PRIVATE LIMITED,LUDHIANA vs. DCIT, LUDHIANA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri N.K. Saini & Shri Sanjay Garg

condoning the delay for filing the appeal within time due to clerical mistake at the then Counsel's Office. (b) (i) That the learned Commissioner of Income Tax (Appeals)-5, Ludhiana failed to consider the fact (for consideration of delay) that appeal for orders passed for assessment year 2012-13 and assessment year 2013-14 passed on the same

M/S SABER PAPER LIMITED,LUDHIANA vs. DCIT, LUDHIANA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri N.K. Saini & Shri Sanjay Garg

condoning the delay for filing the appeal within time due to clerical mistake at the then Counsel's Office. (b) (i) That the learned Commissioner of Income Tax (Appeals)-5, Ludhiana failed to consider the fact (for consideration of delay) that appeal for orders passed for assessment year 2012-13 and assessment year 2013-14 passed on the same

M/S AKSHAJ INFRA PVT. LTD.,DELHI vs. DCIT, CC-1, CHANDIGARH

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

Bench: Addressing The Issue Raised By The Assessee In The Present Appeal It Is Appropriate To First Address The Delay Of 112 Days Pointed Out By The Registry In The Filing Of The Present Appeal By The Assessee. 3. The Ld. Ar Inviting Attention To The Condonation Of Delay Application Supported By An Affidavit Of The Director Of The Assessee Mr Surinder Singh & The Affidavit Of The Employees Sh.Deepak Uniyal Submitted That Delay In The Peculiar Facts & Circumstances Of The Present Case Has Occurred For Reasons Beyond The Control Of The Assessee. Inviting Attention To The Application Filed It Was Submitted That The Documents For The Filing Of The Appeal Were Handed Over To The Assessee’S Employee Sh.Deepak Uniyal To Be Further Handed Over To The Counsel. However, The Said Employee Got Busy In His Engagement Ceremony In May,2018 Which Was Subsequently Culminated In Solemnizing His Marriage. The Delay Has Occurred On

delay of 112 days is condoned. The said order was pronounced at time of hearing itself and the parties were directed to argue the appeal on merits. 8. Addressing the issues on merits, the ld. AR referring to the impugned order submitted that the penalty imposed under Section 271(1)(c) of the Act by the assessing officer has been

M/S NAHAR INDUSTRIAL ENTERPRISES LIMITED,LUDHIANA vs. ACIT,CIRCLE-7, LUDHIANA

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

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपीलसं./Ita Nos. 262/Chd/2020 "नधा"रण वष" / Assessment Year : 20112-13 बनाम M/S Nahar Industrial The Acit, Enterprises, Focal Point, Circle-7, Aayakar Bhawan, Ludhiana. Rishi Nagar, Ludhiana "थायीलेखासं./Pan No: Aaccn3563A अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Navdeep Sharma, Adv. राज"वक"ओरसे/ Revenue By : Sh. Sandeep Dhaiya, Cit Dr सुनवाईक"तार"ख/Date Of Hearing : 04.05.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 30.07.2021 आदेश/Order Per R.L. Negi:

condonation of delay and asked the Ld. counsel for the assessee to argue the appeal of the assessee on merits. 8. Vide ground No. 1, the assessee has challenged the action of the Ld. CIT(A) in sustaining disallowance u/s 14A read with Rule 8D to the extent of the exempt income earned by the assessee company. The Ld. Counsel

M/S ANSHUL GOYAL LAND & HOUSING LTD.,LUDHIANA vs. DCIT, C-VII, LUDHIANA

The appeals of the assessee is hereby allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2010-11

condone the delay. 4. Ground No. 1 and 2 of ITA NO. 1427 and 2 & 2.1 of ITA No. 1428/CHD/2017 Addition under section 40A(3) and Application for admission of additional evidence : 5. The assessee has filed additional evidence before the Ld. CIT(A) which have been refused to be admitted. On perusal we find that the additional evidences consists

SH. ANSHUL GOYAL,LUDHIANA vs. ACIT, C-VII, LUDHIANA

The appeals of the assessee is hereby allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2010-11

condone the delay. 4. Ground No. 1 and 2 of ITA NO. 1427 and 2 & 2.1 of ITA No. 1428/CHD/2017 Addition under section 40A(3) and Application for admission of additional evidence : 5. The assessee has filed additional evidence before the Ld. CIT(A) which have been refused to be admitted. On perusal we find that the additional evidences consists

M/S GANESHAY OVERSEAS INDUSTRIES LTD.,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

In the result the appeal of the Revenue is dismissed

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

delay of two days in filing the appeal before this Tribunal is condoned. 5. Apropos Ground Nos. 1 & 2, as available at page 4 of the impugned order, at the end of the year ., the assessee had total outstanding investments to the tune of Rs.67,50,42,000/-. The AO made an addition of Rs.2,55,05,020/- by applying

DCIT, CC-III, LUDHIANA vs. M/S GANESHAY OVERSEAS INDUSTRIES LTD, CHANDIGARH

In the result the appeal of the Revenue is dismissed

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

delay of two days in filing the appeal before this Tribunal is condoned. 5. Apropos Ground Nos. 1 & 2, as available at page 4 of the impugned order, at the end of the year ., the assessee had total outstanding investments to the tune of Rs.67,50,42,000/-. The AO made an addition of Rs.2,55,05,020/- by applying

THE HP STATE CO-OPERATIVE MARKETING & CONSUMERS FEDERATION LIMITED,SHIMLA vs. DCIT, CIRCLE, SHIMLA

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

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

delay in filing the present appeal is hereby condoned and the appeal is admitted for adjudication on merits. 6. On merits we find that the Ld. CIT(A) has sustained the levy of penalty under section 270A of the Act amounting to Rs. 13,75,802/- levied by the AO. In this case, the assessment proceedings were completed wherein disallowance

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

delay so happened is hereby condoned and all these appeals are admitted for adjudication. ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 3 3. Since common issue relating to levy of penalty u/s 271CA is involved, all these appeals were heard together and are being disposed off by this consolidated order. With the consent

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

delay so happened is hereby condoned and all these appeals are admitted for adjudication. ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 3 3. Since common issue relating to levy of penalty u/s 271CA is involved, all these appeals were heard together and are being disposed off by this consolidated order. With the consent

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

delay so happened is hereby condoned and all these appeals are admitted for adjudication. ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 3 3. Since common issue relating to levy of penalty u/s 271CA is involved, all these appeals were heard together and are being disposed off by this consolidated order. With the consent

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

delay so happened is hereby condoned and all these appeals are admitted for adjudication. ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 3 3. Since common issue relating to levy of penalty u/s 271CA is involved, all these appeals were heard together and are being disposed off by this consolidated order. With the consent

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

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

delay is hereby condoned and the appeal of the assessee is admitted for adjudication. 7. Briefly the facts of the case are that the assessee filed its return of income on 28/11/2015 declaring a loss of Rs. 29,47,80,832/-. Subsequently, the case of the assessee was selected for complete scrutiny under CASS and one of the reasons

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)

delay is hereby condoned and the appeal of the assessee is admitted for adjudication. 7. Briefly the facts of the case are that the assessee filed its return of income on 28/11/2015 declaring a loss of Rs. 29,47,80,832/-. Subsequently, the case of the assessee was selected for complete scrutiny under CASS and one of the reasons

SUPER LIFESTYLE DIAMONDS PVT.LTD,MOHALI vs. PR.CIT-1, CHANDIGARH

The appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

condone the delay, if any and proceed to decide the appeal on merit. 4. The brief facts of the case are that assessee has filed its original return of income on 28.11.2015 declaring ‘nil’ income and claimed a carry forward of current loss of Rs.61,50,658/-. The AO has passed an assessment order under Section