INCOME TAX OFFICER,WARD-1, MANDI GOBINDGARH, HQ SIRHIND vs. PARTAP INDUSTRIES LIMITED, RAJPURA

In the result the appeal of the Revenue is dismissed

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 464/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Partap Industries Limited, बनाम Rajpura Ward-1, New Libra Kothi, Mandi Gobindgarh Railway Road, Sirhind Hq. Sirhind, 140406 "थायी लेखा सं./Pan No: Aabcp0384Q अपीलाथ"/ Appellant ""यथ"/ Repsondent

Section 43B, where due date is taken as date of filing of ITR, would not come to the rescue of the assessee. 4.3 It was also submitted that since the tax effect involved in this case was less than the prescribed monetary limit, for filing of further appeal before the ITAT, the appeal was not filed at initial stage. Further

M/S SHAKTI SPINNERS LTD.,LUDHIANA vs. ACIT, CIRCLE-7, LUDHIANA

In the result, Assessee’s appeal is allowed

Bench: the appeal is finally heard or disposed off.

section 263 after a delay of 1740 days contending that there was a delay in filing appeal as income tax practitioner of assessee did not advise assessee to file appeal against order passed by Principal Commissioner under bona fide belief that order passed by Principal Commissioner was not appealable, mistake of lawyer or accountant was a good reason for condonation

VARDHMAN TEXTILES LTD.,LUDHIANA vs. DCIT, R-1, LUDHIANA

In the result, the appeals of the assessee in ITA

21 of 28 that any of the proceedings, before the ITAT or the CIT(A) were in any manner delayed by the assessee. That therefore section 244A(2) was not applicable. The relevant findings of the Hon’ble High Court at para 4-8 of the order are as under: “4.The facts on record would show that the assessee

VARDHMAN TEXTILES LTD,LUDHIANA vs. PR.CIT-1, LUDHIANA

In the result, the appeals of the assessee in ITA

21 of 28 that any of the proceedings, before the ITAT or the CIT(A) were in any manner delayed by the assessee. That therefore section 244A(2) was not applicable. The relevant findings of the Hon’ble High Court at para 4-8 of the order are as under: “4.The facts on record would show that the assessee

INCOME TAX OFFICER , PATIALA vs. SH. SEWA SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 696/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Shri Sewa Singh, बनाम H. No. B-27,Focal Point, Patiala Patiala 147001 "थायी लेखा सं./Pan No: Abjpj5347B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Virtual Hearing ) "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Shri Rahul Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02 .07.2024 आदेश/Order

21) SCC Online SC 119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay

DEVI DAYAL,KAITHAL vs. INCOME TAX OFFICER, WARD-1 , KAITHAL

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

condone the delay and proceed to decide the appeal on merit. 7. A perusal of the ground of appeal would reveal that assessee has taken five grounds of appeal, however, his grievance revolves around two-fold of issues, namely ; a) The ld. CIT (Appeals) has erred in upholding the re- opening of assessment, A.Y.2008-09 6 b) The ld. CIT (Appeals

INCOME TAX OFFICER, PATIALA vs. GURMEET SINGH PANDHER, PATIALA

In the result the appeal of the Revenue is dismissed

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

21) SCC Online SC 119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay

INCOME TAX OFFICER, WARD-5, PATIALA vs. SH. MOHAR SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

21) SCC Online SC 119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay

INCOME TAX OFFICER, PATIALA vs. KULWARAN SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

21) SCC Online SC 119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay

SH. RAJIV KUMAR,MOHALI vs. ITO , WARD -1,, SANGRUR

In the result, both the appeals of the assessees are allowed

condoned and the appeal is admitted. 6. Following grounds have been raised in this appeal. 1. That in the facts and circumstances of the case, the Id. Commissioner of Income Tax (Appeals) erred in confirming the addition of Rs. 5,43,203/- made by Id. A.O. (CPC) on account of late deposit of employee's contribution to ESI/EPF, though

DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

delay in filing the return of income as a condition contained in the provisions of Section 80IC of the Act can be considered for being condoned, we have done above. ITA 326/CHD/2019 A.Y. 2014-15 21

DCIT, CIRCLE, PATIALA vs. M/S THE BRITISH CO. ED. SCHOOL, PATIALA

In the result the appeal of the Revenue is dismissed

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

21) SCC Online SC 119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay

ITO, WARD-5, PATIALA vs. SH. KAWALJEET SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

21) SCC Online SC 119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay

ITO, WARD-5, PATIALA vs. SH. KAWALJEET SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

21) SCC Online SC 119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay

ITO, WARD-5, PATIALA vs. SH. KAWALJEET SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

21) SCC Online SC 119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals