M/S GYMKHANA CLUB,PANCHKULA vs. ITO, W-3, PANCHKULA

In the result, the appeal of the assessee is allowed

Bench: Shri A.D.Jain, Vice Prersident & Shri Vikram Singh Yadavआयकर अपील सं./Ita No 1305/Chd/2018 िनधा"रण वष" / Assessment Year : 2009-10 M/S Gymkhana Club, Vs The Ito, Sector 6, Ward-3, Panchkula. Panchkula. "थायी लेखा सं./Pan No: Aaaag0115B अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By: Shri S.K.Mukhi, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 07.10.2024 उदघोषणा क" तारीख/Date Of Pronouncement : 28/10/2024 Physical Hearing आदेश/Order Per Vikram Singh Yadav,A.M.

delay is herby condoned and the appeal of the assessee is admitted for adjudication. 3. Briefly the facts of the case are that the assessee club had declared ‘Nil’ income in its return of income claiming the whole of its receipts as exempt under the principle of mutuality. As per the return of income filed for the year under consideration

RUPINDER KAUR,KHAMANO, FATEHGARH SAHIB vs. INCOME TAX OFFICER, INCOME TAX OFFICER, WARD SIRHIND

In the result, appeal of the Assessee is dismissed\n"आर

3 the fact that the\nappellant herein is an agriculturist and all the\ndeposits in the bank account are from\nagricultural receipts, duly supported by land\nholdings and J-Forma.\n4. That the Ld. CIT(A), has erred while upholding\nthe illegal and arbitrary addition as made by the\nLd. AO, without appreciating the fact that the\namount of Rs.2

STAR BIOTECH,PANCHKULA vs. INCOME TAX OFFICER, WARD- PARWANOO, HIMACHAL PRADESH

In the result, the appeal is allowed for statistical purposes with directions as above

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

3. The affidavit clarifies that the assessee remained genuinely unaware of the dismissal of the appeal by the CIT(A). The situation resulted in a bonafide and unintentional delay in filing the appeal before the Tribunal, which was filed only upon coming to know about the appellate outcome belatedly. In support, the assessee has relied upon the decision