SHRI DARBARA SINGH,CHANDIGARH vs. ITO-WARD-5(5), CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

condoned the delay in filing of the present appeal. Accordingly, we allowed the Ld. counsel to argue the appeal on behalf of the appellant /assessee. 8. The Ld. Counsel submitted before us that the impugned order passed by the Ld. CIT(A) is bad in law and liable to be set aside as the same has been passed in violation

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

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

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

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

c) Detail of your family members, monthly household expenses and sources to meet these expenses. d) Details of FDRs, NSCs, Post office deposits and deposit in any other institution. e) State whether the assesse is assessed to wealth tax.” The case was fixed for hearing on 15.10.2013. Neither anybody attended nor any adjournment was sought. Again summons

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