DAVINDER SINGH,MOHALI vs. INCOME TAX OFFICER, WARD-6(4), MOHALI, MOHALI

Appeal of the assessee is allowed for

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

condonation of delay of delay filed under Section 249 sub-section (3) is available. He submitted that this delay of 62 days

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

3 of section 249 of Income Tax Act,\nwhich provides powers to the ld. Commissioner to condone\nthe delay in filing

SH. DINESH SOIN,LUDHIANA vs. ACIT, LUDHIANA

The appeals are partly allowed

3 of section 249 of Income Tax Act,\nwhich provides powers to the ld. Commissioner to condone\nthe delay in filing

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

3 of section 249 of Income Tax Act,\nwhich provides powers to the ld. Commissioner to condone\nthe delay in filing

THE KOTLA BHARI MILK PRODUCERS SOCIETY LTD.,KHANNA vs. ITO, KHANNA, KHANNA

In the result, appeal of the Assessee is dismissed

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

3 Income Tax Act, 1961. The Ld. CIT(A) refused to condone the delay, finding that the society failed to provide sufficient cause for not filing the appeal within the statutory period prescribed under Section 249

THE BAROT CO-OPERATIVE MULTIPURPOSE SOCIETY LIMITED,MANDI vs. INCOME TAX OFFICER, MANDI

The appeal of the Assessee is allowed for statistical purposes

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 671/Chd/2023 "नधा"रण वष" / Assessment Year: 2017-18 The Barot Cooperative Vs. The Ito, बनाम Mandi Multipurpose Society Limited, Mandi, Himachal Pradesh 176120 "थायी लेखा सं./Pan No: Aacat9554D अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar, Ca राज"व क" ओर से/ Revenue By : Shri Rahul Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 01.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.07.2024 आदेश/Order

condoning the delay without any justification, putting any condition whatsoever, amounts to passing an order in violation of the statutory provisions and it tantamounts to showing utter disregard to the legislature." In this case, the appellant has not shown any sufficient cause. The appeal is therefore dismissed in limine under the provision of Section 249(3

ALLAHABAD BANK NOW INDIAN BANK,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS CIRCLE), PANCHKULA

In the result, the appellant's appeal is DISMISSED

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 292/Chd/2024 "नधा"रण वष" / Assessment Year: 2015-16 Allahabad Bank, Vs. The Dcit बनाम (Tds Circle), Now Indian Bank Panchkula Sco 12A, Sector 11, Panchkula "थायी लेखा सं./Pan No: Rtka02368C अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri U.S. Aggarwal, Advocate & Shri Manuj Bansal, Ca राज"व क" ओर से/ Revenue By : Shri Shakti Singh, Jcit Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 19.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.12.2024 आदेश/Order

section 249(3) of the Act, the appellate authority may, on good and sufficient reason for the delay being shown, admit an Appeal after the expiry of the period of limitation. 4.2 On the issue of delay in filing the appeal, the reason given by the appellant is lack of availability of time, ongoing audit and lack of access

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

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

M/S VALCO INDUSTRIES LTD.,CHANDIGARH vs. DCIT-CC-1, CHANDIGARH

In the result appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 125/Chd/2021 "नधा"रण वष" / Assessment Year: 2004-05 Valco Industries Ltd., Vs The Dcit, Sco 37, Sector 26, Central Circle-1, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aaacv5195J अपीलाथ"/Appellant ""यथ"/Respondent Revenue By : Shri Yogesh Monga, Ca Assessee By : Shri Anil Kumar Sharma, Sr.Dr Date Of Hearing : 28.08.2025 Date Of Pronouncement : 02.09.2025 Physical Hearing O R D E R Per Rajpal Yadav, Vp

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

KULBIR SINGH,MOHALI vs. INCOME TAX OFFICER, WARD-6(4), MOHALI, MOHALI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1240/Chd/2024 "नधा"रण वष" / Assessment Year: 2012-13 Shri Kulbir Singh, The Ito, C/O Shri Tej Mohan Singh, Advocate V Ward 6(4), # 527, Sector 10-D, Chandigarh. S Mohali. "थायी लेखा सं./Pan No: Butps5735C अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 02.09.2025 Date Of Pronouncement : 08.09.2025 Physical Hearing O R D E R

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

AJAR AMAR STEELS 1725 10G, 3-A, FOCAL POINT LUDHIANA 141010,PUNJAB vs. THE PCIT (CENTRAL) LUDHIANA, PUNJAB

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 950/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 Ajar Amar Steels, Vs The Pcit (Central), 1725 10G, 3-A, Focal Point, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaefa8866A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 29.07.2025 Date Of Pronouncement : 29.09.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

DEEPIKA SINGLA,BARNALA vs. ITO, WARD 1, BARNALA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 610/Chd/2025 "नधा"रण वष" / Assessment Year. : 2017-18 Deepika Singla, Vs The Ito, Lekh Raj Moti Lal, Ward-1, Sadar Bazar, Barnala. Barnala. "थायी लेखा सं./Pan No: Awzps9654H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Nagesh Behl, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 24.11.2025 Date Of Pronouncement : 27.01.2026 O R D E R Hybrid Hearing Per Raj Pal Yadav, Vp

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

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)

3) of the Act. At the same time, liberty was granted to the assessee to prefer an appeal against the order under section 143(1) with the condonation of delay in terms of Section 249

BALDEV SINGH,FATEHABAD vs. INCOME TAX OFFICER, WARDS 1, FATEHBAD

In the result, appeal is allowed for statistical purposes

Bench: Shri Rajpal Yaday & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 813/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 Baldev Singh, Vs. The Ito, बनाम M/S Baldev Singh Jarnail Ward-1, Singh, Anaj Mandi, Fatehabad Dharsul Kalan, Tehsil Tohana, Fatehabad

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA. vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

delay is hereby condoned and appeal of the assessee is admitted for adjudication. 6. Ground Nos. 3, 4 and 4.1 are not pressed. Accordingly, these grounds are rejected. 7. Ground No.1 is general and needs no adjudication. 8. Apropos Ground Nos.2 to 2.7, the facts are that the ld. PCIT issued a Show Cause Notice dated 06.08.2019 to the assessee

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

delay is hereby condoned and appeal of the assessee is admitted for adjudication. 6. Ground Nos. 3, 4 and 4.1 are not pressed. Accordingly, these grounds are rejected. 7. Ground No.1 is general and needs no adjudication. 8. Apropos Ground Nos.2 to 2.7, the facts are that the ld. PCIT issued a Show Cause Notice dated 06.08.2019 to the assessee