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

SH. SAURABH KAUSHIK,PANCHKULA vs. ITO, WARD 2(1), CHANDIGARH

In the result, the appeal of the assessee is dismissed

Bench: The Disposal Of The Same.

246A before the Honble CIT(A). This has been a consistent view by a number of decisions including in Commandant SRPF GR-VII Welfare Fund vs ACIT ITA 1937/Pune/2019 dtd. 30.06.2022. Moving forward, if the appeal has been held by higher judiciary to be maintainable but the relief in any case can not be granted by reducing or deleting

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are allowed

Bench: This Tribunal. The Assesseee Is Aggrieved By The Common Order Bearing Number Itba/Apl/M/250/2019- 20/1021304437(1) Dt. 25/11/2019 Of Cit(A) Shimla, H.P. Passed U/S 250 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2016-17 & The Corresponding Previous Year Period Is From 01/04/2015 To 31/03/2016. 2. At The Outset The Registry Has Pointed Out That The Above Appeals Are Barred By Limitation By 02 Days.

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order. With the consent of both the parties we take up Appeal No. 125/Chd/2020

JAGJIT SINGH ,PATIALA vs. INCOME TAX OFFICER, WARD-2, PATIALA , PATIALA

In the result we set aside the impugned order and remand the case back to the file of Ld

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Bearing No. Itba/Nfac/S/250/2023- 24/1058720011(1) Dt. 13/12/2023 Of The Ld. Cit(A) Passed Under Section 250 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2011-12 & The Corresponding Previous Year Period Is From 01/04/2010 To 31/03/2011. 2. Factual Matrix

b) Notice u/s 142(1) 19.07.2018 26.07.2018 -do- Notice u/s 142(1) 06.08.2018 13.08.2018 -do- Notice u/s 142(1) 06.09.2018 12.09.2018 -do- Show cause notice 19.09.2018 27.09.2018 -do- Opportunity letter 22 10.2018 26.10.2018 -do- ! 2.5 That the perusal of the above cited table, it is clear that all notices/letters remained un-complied with as neither anybody attended nor any application

NANDA FILLING STATION,SIRHIND vs. ITO, WARD, SIRHIND

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Bearing

delay of 8 days in filing the application before this Tribunal is condoned as there is sufficient cause. Appeal taken up for hearing. 2.2 The return of income for the assessment year 2017-18 was not filed by the assessee as one of the partners out of two of the firm called M/s Nanda Filling Station having PAN No. AAJFN2253R

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are\nallowed

condone the delay for which sufficient\ncause is shown, and admit all the appeals for adjudication.\nSince the issues involved in all the above appeals are common and were\nheard together so they are being disposed off by this consolidated order.\nWith the consent of both the parties we take up Appeal No.\n125/Chd/2020

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are\r\nallowed

condone the delay for which sufficient\r\ncause is shown, and admit all the appeals for adjudication.\r\nSince the issues involved in all the above appeals are common and were\r\nheard together so they are being disposed off by this consolidated order.\r\nWith the consent of both the parties we take up Appeal No.\r\n125/Chd/2020

SAIURJA HYDEL PROJECTS PRIVATE LIMITED,NEW SHIMLA vs. ACIT, CIRCLE, SHIMLA

In the result, the appeal is dismissed

Bench: This Tribunal. It Is Submitted In The Application That The Impugned Order Was Passed By The Ld.

B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 537/CHD/2022 "नधा"रण वष" / Assessment Year. : 2015-16 Saiurja Hydel Projects Pvt. Ltd., The ACIT, बनाम Sai Bhawan, Sector 4, Circle, VS New Shimla. Shimla. "थायी लेखा सं./PAN /TAN No: AAKCS3547F अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee

ZORA SINGH ,FATEHGARH SAHIB vs. INCOME TAX OFFICER, WARD - SIRHIND, SIRHIND

Appeal of the assessee is allowed as and

Bench: This Tribunal. The Assessee Is Aggrieved

B’ CHANDIGARH BEFORE: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER, आयकर अपील सं./ ITA No. 669/CHD/2024 "नधा"रण वष" / Assessment Year : 2017-18 Zora Singh, Vs The ITO, Fatehgarh Sahib, Ward, C/o Shri Tej Mohan Singh, Sirhind. Advocate, # 527, Sector 10D, Chandigarh. "थायी लेखा सं./PAN /TAN No: DIXPS8512P अपीलाथ"/Appellant ""यथ"/Respondent "नधा

DCIT CC-1, LUDHIANA vs. M/S OSWAL FASHION (P) LTD., LUDHIANA

In the result, the Revenue’s appeals in ITA Nos

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos. 1018 & 1019/ Chd/2019 िनधा"रण वष" / Assessment Year : 2008-08 & 2009-10 The DCIT, बनाम M/s Oswal Fashion (P) Ltd. Central Circle-I G.T. Road (West) Jalandhar

DCIT CC-1, LUDHIANA vs. M/S OSWAL FASHION (P) LTD., LUDHIANA

In the result, the Revenue’s appeals in ITA Nos

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos. 1018 & 1019/ Chd/2019 िनधा"रण वष" / Assessment Year : 2008-08 & 2009-10 The DCIT, बनाम M/s Oswal Fashion (P) Ltd. Central Circle-I G.T. Road (West) Jalandhar

ATAM PARKASH,PATIALA vs. CIT(APPEALS), PATIALA, PATIALA

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

b) of the I.T.Act was issued to the assessee on 13.12.2013 fixing the case for 23.12.2013. On this date, Sh. Ajay Singh, CA sent a letter mentioning therein that he could not attend this office to some personal obligation and sent his Power of Attorney. 3 2.3 On 27.1.2014 the CA of the assessee was contacted telephonically to file

MS EKOM EXIM PRIVATE LIMITED, SCO-11, SECTOR-4D, BATTAN LAL ROAD, GT ROAD, MANDI GOBINDGARH,FATEHGARH SAHIB vs. THE JURISDICTIONAL OFFICER ACIT,DCIT CENTRE CIRCLE PATIALA, PUNJAB

In the result, impugned order is set aside as and by way of remand on denovo basis

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Dt. 05/10/2023 Passed In 1St Appeal No. 10596/Rot/Patiala/It/Cit(A)-5 Ldh/2019-20 Pased Under Section 250(6) Of The Act By Ld. Cit(A) Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant A.Y. Is 2017-18 & The Corresponding Previous Year Period Is From 01/04/2016 To 31/03/2017. 2. The Assessee Being Aggrieved By The Assessment Order Dt. 30/12/2019 Under Section 144 R.W.S 147 Of Ld. Ao Ward-2, Mandi, Govindgarh, Head Quarter, Sirhind Wherein Total Income Of The Assessee Was Computed As Rs.

246A of the Act who by the impugned order has dismissed the appeal of the Assessee. Consequently impugned assessment order dt. 30/12/2019 of Ld. AO stands sustained. 3. The assessee being aggrieved by the impugned order has preferred second appeal u/s 253 of the Act before us and in form No. 36 which is the form of appeal to this

HARINDER KAUR,PATIALA vs. INCOME TAX OFFICER 6(3) , MOHALI

In the result, impugned order is set aside as and by way of remand on de novo basis

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 982/Chd/2024 "नधा"रण वष" / Assessment Year: 2011-12 Harinder Kaur, Vs. The Ito-6(3), बनाम Mohali Mohindra Complex, H.No. 9, H O. Hardaspur, 147001 "थायी लेखा सं./Pan No: Buspk5188G अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Rakesh Cajla, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 23.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 28.01.2025 आदेश/Order

B’, CHANDIGARH BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & SHRI PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 982/CHD/2024 "नधा"रण वष" / Assessment Year: 2011-12 Harinder Kaur, Vs. The ITO-6(3), बनाम Mohali Mohindra Complex, H.No. 9, H O. Hardaspur, 147001 "थायी लेखा सं./PAN No: BUSPK5188G अपीलाथ"/ ASSESSEE ""यथ"/ REPSONDENT ( Physical Hearing ) "नधा"रती