TARSEM CHAND RANA,UNA vs. JURISDICTIONAL ASSESSING OFFICER, ITO WARD 98, UNA, RANGE CODE 37, UNA

In the result, the appeal of the Assessee is dismissed

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1085/Chd/2024 "नधा"रण वष" / Assessment Year : 2020-21 Tarsem Singh Rana, Ito, बनाम H.No. 4, Kathoh, Ward 98, Khurwain, Una Vs. Bangana H.P. 174321 "थायी लेखा सं./Pan No: Aawpr5715R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Ajit Kumar Jha, Advocate (Virtual Mode) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr

Section 154 of the Act dated 25.10.2022, rendering the adjustment without legal merit. 3. The appellant requests permission to modify, adjust, or withdraw any of the aforementioned grounds of appeal at any stage during the appellate proceedings. 2. The Registry has pointed out that there was a delay of 30 days in filing of the appeal. During the proceedings before

CHINMAYA EDUCATIONAL SOCIETY, CHINMAYA VIDYALAYA, UHF, NAUNI,SOLAN vs. ITO WARD EXEMPTIONS, SOLAN

In the result, appeal filed by the Assessee is dismissed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 528/Chd/2022 "नधा"रण वष" / Assessment Year : 2015-16 Chinmaya Educational Society, Vs. The Ito, Chinmaya Vidyalaya,, Ward Exemptions, बनाम Uhf, Nauni, Solan 172230 Solan Himachal Pradesh "थायी लेखा सं./Pan No: Aaatc2581J अपीलाथ" ./ Appellant ""यथ" / Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Vishal Mohan, Sr. Advocate With Shri Parveen Sharma, Advocate. राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kaur, Dr सुनवाई क" तार"ख/Date Of Hearing : 04.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 04 .07.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.:

delay in filing of this appeal is condoned. 4. The appeal in this case has been filed on the following Grounds:- 1. That the ld. CIT(A) is not justified in upholding assessing the income of the Assessee at Rs. 51,48,304/- holding the excess of income over expenditure as the taxable income of the Assessee that

THE SWAHALWA CO-OPERATIVE AGRICULTURE SERVICE SOCIETY LTD.,DISTT. HAMIRPUR vs. ITO, WARD HAMIPUR, HAMIRPUR

The appeal stands allowed for statistical purposes

Bench: us.3. I find that the appropriate course of action for the assessee, on the facts of such cases, lies in CBDT Circular No. 13 of 2023 dated 26-07-2023 (F.No.173/2112023-IT A-I) which read as under: -

154 r.w.s. 143(1) of the Act on 21-10-2020. Having heard rival submissions, the appeal is disposed-off as under. 2. The assessee being a primary agricultural cooperative society, filed its return of income on 06-12-2018 claiming deduction u/s 80P(2)(a)(i) for Rs.2,41,781/-. The CPC, while processing the return

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

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

condonation of delay. Appeal is therefore taken up for final hearing. Factual Matrix 4. The assessee is engaged in the business of manufacturing of commercial vehicles and is a public limited company. For the year under consideration which is A.Y. 2015-16 and the corresponding previous year period is from 01/04/2014 to 31/03/2015, the assessee company filed its return

INDIAN RED CROSS SOCIETY,BATHINDA vs. DCIT, (E), C-1, CHANDIGARH

In the result, appeal of the Assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 602/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 Indian Red Cross Society बनाम The DCIT(Exemptions) Circle-1, Chandigarh Red Cross Bhawan, Civil Lines, Bathinda-151001, Punjab स्थायी लेखा सं./PAN NO: AAATI4900K अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : Shri Sudhir Sehgal, Advocate Shri Manav Bansal, CIT, DR सुनवाई की तारीख / Date of Hear

154 of the Act on 09.02.2020 with the CPC but the same was also rejected by CPC, vide order, dated 24.07.2020. 5. Aggrieved with the order of the CPC, the Assessee filed an appeal before the CIT(A). The Ld. CIT(A) vide his order dated 2.8.2023, dismissed the appeal of the Assessee. The Ld. CIT(A) has 4 given

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

condone the delay in filing Cross\nObjection because there was no malafide intention. The\nassessee has not adopted a delaying strategy to litigate with\nthe Revenue.\n10.1 Apart from above, we are of the view that since legal\nissues are being raised by the assessee in its Cross\nObjections, therefore, Rule 27 of ITAT Rules empowers it as a\nrespondent

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED , DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

condone the delay in filing Cross\nObjection because there was no malafide intention. The\nassessee has not adopted a delaying strategy to litigate with\nthe Revenue.\n10.1 Apart from above, we are of the view that since legal\nissues are being raised by the assessee in its Cross\nObjections, therefore, Rule 27 of ITAT Rules empowers it as a\nrespondent

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

condone the delay in filing Cross\nObjection because there was no malafide intention. The\nassessee has not adopted a delaying strategy to litigate with\nthe Revenue.\n10.1 Apart from above, we are of the view that since legal\nissues are being raised by the assessee in its Cross\nObjections, therefore, Rule 27 of ITAT Rules empowers it as a\nrespondent

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

condone the delay in filing Cross\nObjection because there was no malafide intention. The\nassessee has not adopted a delaying strategy to litigate with\nthe Revenue.\n10.1 Apart from above, we are of the view that since legal\nissues are being raised by the assessee in its Cross\nObjections, therefore, Rule 27 of ITAT Rules empowers it as a\nrespondent

VARITRA FOUNDATION,PANCHKULA vs. INCOME TAX OFFICER, EXEMPTIONS WARD, AMBALA, AMBALA

Bench: The Cit(A) On 14.12.2024 Against The Intimation Dated 27.11.2023 Issued Under Section 154 Of The Income Tax Act, 1961. It Was Submitted That The Assessee Was Unaware Of The Said Intimation As The Registered Email Address Was Inaccessible & The Order Was Not Served Through Any Valid Mode Prescribed Under Law. The Assessee Contended That It Became Aware Of The Order Only Upon Receipt Of A Telephonic Communication From The Department

section 154 of the Income Tax Act, 1961. It was submitted that the assessee was unaware of the said intimation as the registered email address was inaccessible, and the order was not served through any valid mode prescribed under law. The assessee contended that it became aware of the order only upon receipt of a telephonic communication from the Department

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

delay is hereby condoned and appeal of the assessee is admitted for adjudication. 6. Ground Nos. 3, 4 and 4.1 are not pressed. Accordingly, these grounds are rejected. 7. Ground No.1 is general and needs no adjudication. 8. Apropos Ground Nos.2 to 2.7, the facts are that the ld. PCIT issued a Show Cause Notice dated 06.08.2019 to the assessee

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

delay is hereby condoned and appeal of the assessee is admitted for adjudication. 6. Ground Nos. 3, 4 and 4.1 are not pressed. Accordingly, these grounds are rejected. 7. Ground No.1 is general and needs no adjudication. 8. Apropos Ground Nos.2 to 2.7, the facts are that the ld. PCIT issued a Show Cause Notice dated 06.08.2019 to the assessee

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

delay is hereby condoned and appeal of the assessee is admitted for adjudication. 6. Ground Nos. 3, 4 and 4.1 are not pressed. Accordingly, these grounds are rejected. 7. Ground No.1 is general and needs no adjudication. 8. Apropos Ground Nos.2 to 2.7, the facts are that the ld. PCIT issued a Show Cause Notice dated 06.08.2019 to the assessee

GURDWARA SRI GURU HARGOBIND SAHIB,CHANDIGARH vs. INCOME TAX OFFICER, EXEMPTION WARD, CHANDIGARH, CHANDIGARH

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Section 154 of the Income Tax Act for rectification, but such application was rejected on 12.09.2020. Assessee has filed an appeal before the CIT(A) on 20.02.2023. Thus, this appeal was time barred by 861 days. Ld. CIT(A) did not condone the delay

INCOME TAX OFFICER, WARD-1, MANDI GOBINDGARH, HQ SIRHIND vs. NEW FATEHGARH SAHIB SIRHIND BUS TRANSPORT PVT. LTD., SIRHIND

In the result the appeal of the Revenue is dismissed

Bench: The Due Date Under Section 139(1) Of The Act, The Cpc

Section 139(1) of the Act, the CPC has relied upon the data as per audit report and made the disallowance. The assessee was aggrieved of this and therefore, filed an appeal before ld. CIT(A). The appeal was filed as by virtue of order u/s 154 dated 06.03.2020 for assessment year 2018-19 which is in consequence of processing

INCOME TAX OFFICER, WARD-1, MANDI GOBINDGARH, HQ SIRHIND vs. NEW FATEHGARH SAHIB SIRHIND BUS TRANSPORT PVT. LTD., SIRHIND

In the result the appeal of the Revenue is dismissed

Bench: The Due Date Under Section 139(1) Of The Act, The Cpc Has Relied

Section 139(1) of the Act, the CPC has relied upon the data as per audit report and made the disallowance. The assessee was aggrieved of this and therefore, filed an appeal before ld. CIT(A). The appeal was filed as by virtue of order u/s 143(1) dated 07.07.2020 for assessment year 2019-20 which is in consequence

SJVN LIMITED,SHIMLA HIMACHAL PRADESH vs. ACIT , SHIMLA

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

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

condonation of delay in terms of Section 249(3) of the Act if there was misconception that the relevant issues were considered in the assessment order and the order so passed by the AO. 9. Against the said findings and the directions of the Ld. CIT(A), the assessee is in appeal before us. 10. During the course of hearing

SANT KIRPAL VIDYAK MISSION,LUDHIANA vs. ITO (EXEMPTION), CHANDIGARH

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

154 and rectification order was passed on\n02.08.2022 (page no. 18-19) vide which the benefit of section 11\nand 12 was granted to the assessee. He further brought to notice\nof the Hon'ble bench that a Show Cause Notice dated\n08.04.2025 issued for A.Y. 2018-19 vide which earlier order\ndated 02.08.2022 was sought to be rectified again