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)

delay in filing the cross- objection is condoned and the same is hereby admitted for necessary adjudication. 26. Now, coming to the various grounds of appeal taken by the assessee in its cross-objection so filed, it is noted that the assessee has effectively challenged the action of the AO in levying interest amounting

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 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

THE MANOH COOPERATIVE AGRICULTURE SERVICE SOCIETY LTD.,VILLAGE MANOH, DISTT HAMIRPUR vs. ITO, WARD, HAMIRPUR

In the result, the appeal is allowed

Bench: the Ld. CIT(A) who has sustained the said action of the CPC/JAO.

154 r.w.s. 143(1) dt. 21/10/2020. 4. The assessee carried the matter in appeal before the Ld. CIT(A) who has sustained the said action of the CPC/JAO. 5. Against the said findings, the assessee is in appeal before us. 6. During the course of hearing, the Ld. AR submitted that the assessee is a cooperative society registered under

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

1) of the Act dated 22.12.2021, later rectified under 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

THE TARKWARI CO-OPERATIVE AGRICULTURE SERVICE SOCIETY LTD.,,HAMIRPUR vs. INCOME TAX OFFICER, HAMIRPUR

In the result, the appeal is allowed

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं. / ITA No. 952/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 The Tarkwari Co-Operative Agriculture Service Society Ltd. Vill: Tarkwari, P.O. Tarkwari, Tehsil: Bhoranj, Dist: Hamirpur, Himachal Pradesh-177001 बनाम The ITO Ward, Hamirpur स्थायी लेखा सं./PAN NO: AABAT1500E प्रत्यर्थी/Respondent अपीलार्थी/Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : Shri Ajay Patyal, Advocate Dr. Ranjeet Kaur, Sr. DR सुनवाई की तारीख/Da

154 r.w.s. 143(1) dt. 20/10/2020. 4. The assessee carried the matter in appeal before the Ld. CIT(A) who has sustained the said action of the CPC/JAO. 5. Against the said findings, the assessee is in appeal before us. 6. During the course of hearing, the Ld. AR submitted that the assessee is a cooperative society registered under

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

SMT. JAGDEEP KAUR,LUDHIANA vs. ITO, WARD 6(4), LUDHIANA

In the result, appeal of the Assessee is dismissed

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961. 3. The Assessee Is Aggrieved By Din & Order No. Itba/Nfac/S/250/2022- 23/1048105767(1) Dt. 20/12/2022 Which Was Passed By The Ld. Cit(A) Nfac, Delhi Under Section 250 Of The Income Tax Act, 1961. The Said First Appeal Was Dismissed By The Ld. Cit(A). Therefore Assessee Is Before Us. The Said Order Of The Ld. Cit(A) Is Hereinafter Referred To As The “Impugned Order”. 4. In Form No. 36 The Assessee Interalia Has Take Up Following Grounds Of Appeal Against The Impugned Order Which Are Reproduced Below:

1) dt. 05/02/2020 the aforesaid application under section 154 of the Income Tax Act, 1961 was rejected by the Income Tax Authorities. We have perused the same. 18. That being aggrieved by the order of the Ld. AO dated 24/12/2018 the assessee preferred first appeal before the Ld. CIT(A) who by the impugned order dt. 20/12/2022 has observed

COLLECTIVE EFFORTS FOR VOLUNTARY ACTION,CHAMBA vs. INCOME TAX OFFICER, EXEMPTION WARD, SOLAN

In the result, Assessee’s appeal is allowed for Statistical

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 118/Chd/2025 "नधा"रण वष" / Assessment Year : 2017-18 Collective Efforts For The Ito Exemption Voluntary Action, बनाम Ward, Ceva Parisar Chamba, Solan Vs. Udaipur, Khas Chamba 176310 H.P. "थायी लेखा सं./Pan No. Aabac2890C अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Parikshit Chauhan, Advocate राज"व क" ओर से/ Revenue By : Sh. Vivek Vardhan, Addl. Cit Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 28-07-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 13-10-2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 26.11.2024 Of Ld. Addl. / Jcit(A), Thane For A.Y. 2017-18. 2 118-Chd-2025- Collective Efforts For Voluntary Action, Chamba

154 despite the evident errors in the intimation under 2 under Section 143(1), particularly concerning the non-consideration of the exemption under Section 12AA and the Ld. Assessing Officer has raised the demand due to Income Tax portal problem. 3 Violation of Principles of Natural Justice That fie CIT(A) dismissed the appeal without adequately addressing the appellant

THE TAL CO-OPERATIVE AGRICULTURE SERVICE SOCIETY LTD.,HAMIRPUR vs. ITO, WARD, HAMIRPUR

In the result, the appeal is allowed

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

154 passed by the Assessing Authority and that of the Appellate Authority confirming the same are illegal, unjust, arbitrary and opposed to the facts of the case and need to be quashed and addition to be deleted in toto and the tax and interest be reduced to nil. (ii) the Authorities below, while considering the claim of deduction under section

PARVEEN KUMAR,229,VILLAGE MANAKPUR-II,TEHSIL JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT PANCHKULA, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

MADHU GREWAL,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

ANIL TUTEJA,FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

RAKESH KUMAR,JAGADHRI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

SH. RAM LAL,FATEHABAD vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

MUNISH KUMAR LEGAL HEIR LATE SH GURDEEP SINGH,VILL MANAKPUR, YAMUNANAGAR vs. ITO, WARD 5, YAMUNANAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

MANINDER JEET SINGH V.P.O. UDHAMGARH,JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when