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

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after A.Y.2017-18 3 expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

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

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

PUNJAB NATIONAL BANK,PARWANOO vs. INCOME TAX OFFICER (TDS), SOLAN

In the result, all appeals of the assessee are allowed

Bench: the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Hon'ble Court were unanimous in their conclusion that this expression is to be used liberally. We may make reference to the following observations of the Hon'ble Supreme court from the decision in the case of Collector Land Acquisition Vs

4. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically

PUNJAB NATIONAL BANK,BAIJNATH vs. ITO(TDS), PALAMPUR

In the result, all appeals of the assessee are allowed

Bench: the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Hon'ble Court were unanimous in their conclusion that this expression is to be used liberally. We may make reference to the following observations of the Hon'ble Supreme court from the decision in the case of Collector Land Acquisition Vs

4. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically

PUNJAB NATIONAL BANK,BAIJNATH vs. ITO(TDS), PALAMPUR

In the result, all appeals of the assessee are allowed

Bench: the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Hon'ble Court were unanimous in their conclusion that this expression is to be used liberally. We may make reference to the following observations of the Hon'ble Supreme court from the decision in the case of Collector Land Acquisition Vs

4. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically

PUNJAB NATIONAL BANK,BAIJNATH vs. ITO(TDS), PALAMPUR

In the result, all appeals of the assessee are allowed

Bench: the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Hon'ble Court were unanimous in their conclusion that this expression is to be used liberally. We may make reference to the following observations of the Hon'ble Supreme court from the decision in the case of Collector Land Acquisition Vs

4. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically

SH. JATINDER KAURA (DECEASED) THROUGH L/H SMT. DIMPLE KAURA,RAIKOT, LUDHIANA vs. INCOME TAX OFFICER, WARD-1, JAGRAON

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1394/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 Shri Jatinder Kaura The Ito, (Through L/H Smt. Dimple Kaura, Vs Ward-1, House No. 338, New Green City, Jagraon. Raikot, Distt. Ludhiana. "थायी लेखा सं./Pan No: Agwpk6095P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Kuldeep Singh, Itp & Shri Mps Malhotra, Itp Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 28.01.2026

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub- section 3 of section

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

The appeals are partly allowed

253 contemplates that the\nTribunal may admit an appeal or permit filing of\nmemorandum of cross- objections after expiry of relevant\nperiod, if it is satisfied that there was a sufficient cause for\nnot presenting it within that period. This expression\nsufficient cause employed in the section has also been used\nidentically in sub-section 3 of section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections are dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

4. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting ITA No.992 & 993/CHD/2024 & CO 46 & 45/CHD/2024 A.Y.2017-18 & 2016-17 3 it within that period. This expression sufficient cause employed

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

delay be condoned and appeal be decided on merits. 3. The ld. DR, on the other hand, submitted that once the order is being uploaded on the portal, it is automatically intimated to the assessee. He should be more vigilant about prosecuting income tax litigation. 4. Sub-section 5 of Section 253

MS. GEETA BHATIA, KHANNA,KHANNA vs. INOME TAX OFFICER, WARD-5,, KHANNA

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 895/Chd/2025 "नधा"रण वष" / Assessment Year: 2012-13 Ms. Geeta Bhatia, The Ito, House No. 25, Narottam Nagar, Vs Ward-5, Near Railway Crossing, Khanna. Khanna. "थायी लेखा सं./Pan No: Ajopb6752B अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sayyam Garg & Ms. Anmol Gupta, Advocates Revenue By : Shri Vivek Vardhan, Addl.Cit, Sr.Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 05.08.2025 Physical Hearing O R D E R

delay in filing the appeal be condoned and appeal be decided on merit. 3. On the other hand, ld. DR contended that assessee should be more vigilant in prosecuting the income tax proceedings and therefore, she does not deserve any sympathy. 4. Sub-section 5 of Section 253