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

253 of the Income Tax Act, 1961. The Assessee is aggrieved by the order under section 250 of the Income Tax Act, 1961 bearing No; ITBA/NFAC/5/250/2023-24/1105-689277 (1) dated 09/10/2023 which is hereinafter referred to as the “impugned order”. The Assessee 671-Chd-2023 The Barot Cooperative Multipurpose Society Limited, Mandi, H.P. 2 PAN is AACAT9554D

FARID EDUCATIONAL SOCIAL WELFARE AND CHARITABLE SOCIETY,NEW SHASTRI NAGAR vs. DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU

Bench: This Hon'Ble

253 of the Income Tax Act, 1961 (hereinafter referred to as Act) before this Hon'ble Tribunal. The assessee is aggrieved by the order bearing No. ITBA/APL/S/250/2023-24/1063054999(1) dated 21.03.2024 of ld. Addl.CIT(A) passed under ITA 608/CHD/2024 A.Y. 2022-23 2 Section 250 of the Act which is hereinafter referred to as the “impugned order”. The relevant assessment year

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. However, ld. First Appellate Authority did not accept this explanation of the assessee and dismissed it being time barred. 3. With the assistance of ld. representative, we have gone through the record carefully. Sub-section 5 of Section 253

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

In the result, the appeals of the assessee in ITA

253 of the Act. In view of the same, the appeals in ITA Nos.103 to 106/Chd/2020 are dismissed as non-maintainable. 3. Now taking up the appeals of the assessee in ITA Nos.1264 to 1267/Chd/2019, since the issue was identical and arising in the backdrop of identical set of facts, the Ld.Counsel for the assessee took up the appeal

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

In the result, the appeals of the assessee in ITA

253 of the Act. In view of the same, the appeals in ITA Nos.103 to 106/Chd/2020 are dismissed as non-maintainable. 3. Now taking up the appeals of the assessee in ITA Nos.1264 to 1267/Chd/2019, since the issue was identical and arising in the backdrop of identical set of facts, the Ld.Counsel for the assessee took up the appeal

DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH

In the result, the cross-objection filed by the assessee is dismissed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

section 253 of the Act, the Tribunal is empowered to condone the delay in filing appeal or cross-objections if there

SH. DINESH SOIN,LUDHIANA vs. ACIT, LUDHIANA

The appeals are partly allowed

condonation of delay.\n4. Sub-section 5 of Section 253 contemplates that the\nTribunal may admit an appeal or permit

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

The appeals are partly allowed

condonation of delay.\n4. Sub-section 5 of Section 253 contemplates that the\nTribunal may admit an appeal or permit

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

The appeals are partly allowed

condonation of delay.\n4. Sub-section 5 of Section 253 contemplates that the\nTribunal may admit an appeal or permit

JATINDER NATH,LUDHIANA vs. INCOME TAX OFFICER, WARD-6(4), LUDHIANA, LUDHIANA

In the result, both appeals are allowed for statistical

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

condone the delay and affirmed the addition in an ex-parte order. 5. Sub-section 5 of Section 253 contemplates

JATINDER NATH,LUDHIANA vs. INCOME TAX OFFICER, WARD-6(4), LUDHIANA, RISHI NAGAR, LUDHIANA

In the result, both appeals are allowed for statistical

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

condone the delay and affirmed the addition in an ex-parte order. 5. Sub-section 5 of Section 253 contemplates

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

delay in filing the appeal should not be condoned. 4. Sub-section 5 of Section 253 contemplates that the Tribunal

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

condone the delay of 282 days in filing of appeal for the A.Y. 2017-18 and hear the appeal on merits of the case. Thanking You Yours faithfully For Ch. Lekh Raj Educational & Charitable Trust, (Satpal Singh), Secretary APPELLANT 3. With the assistance of ld. Representative, we have gone through the record carefully. Sub-section 5 of Section 253

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

condone the delay of 282 days in filing of appeal for the A.Y. 2017-18 and hear the appeal on merits of the case. Thanking You Yours faithfully For Ch. Lekh Raj Educational & Charitable Trust, (Satpal Singh), Secretary APPELLANT 3. With the assistance of ld. Representative, we have gone through the record carefully. Sub-section 5 of Section 253

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

condone the delay of 282 days in filing of appeal for the A.Y. 2017-18 and hear the appeal on merits of the case. Thanking You Yours faithfully For Ch. Lekh Raj Educational & Charitable Trust, (Satpal Singh), Secretary APPELLANT 3. With the assistance of ld. Representative, we have gone through the record carefully. Sub-section 5 of Section 253

HEALTH BIOTECH LIMITED,CHANDIGARH vs. DCIT/ ACIT CIR1(1), CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1241, 1242 & 1243/Chd/2025 "नधा"रण वष" / Assessment Year: 2016-17, 2017-18 & 2017-18 Health Biotech Limited, The Dcit/Acit, Sco 162-164, Ial Building, Vs Circle 1(1),Sector 17-E, Sector 34, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aabch1876K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 25.03.2026 Date Of Pronouncement : 06.04.2026

delay in filing the appeals before ld.CIT (Appeals) should not be condoned. 5. Sub-section 5 of Section 253 contemplates

HEALTH BIOTECH LIMITED ,CHANDIGARH vs. DCIT/ACIT CIR1(1), CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1241, 1242 & 1243/Chd/2025 "नधा"रण वष" / Assessment Year: 2016-17, 2017-18 & 2017-18 Health Biotech Limited, The Dcit/Acit, Sco 162-164, Ial Building, Vs Circle 1(1),Sector 17-E, Sector 34, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aabch1876K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 25.03.2026 Date Of Pronouncement : 06.04.2026

delay in filing the appeals before ld.CIT (Appeals) should not be condoned. 5. Sub-section 5 of Section 253 contemplates

HEALTH BIOTECH LIIMITED,CHANDIGARH vs. DCIT/ ACIT CIR1(1), CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1241, 1242 & 1243/Chd/2025 "नधा"रण वष" / Assessment Year: 2016-17, 2017-18 & 2017-18 Health Biotech Limited, The Dcit/Acit, Sco 162-164, Ial Building, Vs Circle 1(1),Sector 17-E, Sector 34, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aabch1876K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 25.03.2026 Date Of Pronouncement : 06.04.2026

delay in filing the appeals before ld.CIT (Appeals) should not be condoned. 5. Sub-section 5 of Section 253 contemplates