SH. MAHESH CHUGH,CHANDIGARH vs. PR.CIT-2, CHANDIGARH

In the result, the appeal of the assessee is allowed

delay is, accordingly, condoned. Ordered accordingly. 4. The ld. AR, accordingly, was directed to address the grievance of the assessee in the appeal filed. On behalf of the assessee, it was submitted at the outset that the assessee does not wish to specifically press ground No. 2 as the issue would stand addressed by the other grounds. ITA 104 /CHD/2021

EMSON TOOLS MFG. CORPN. LTD.,LUDHIANA vs. ACIT/DCIT- 1, LUDHIANA

In the result, both the appeals of the assessees are allowed

condone the delay which was beyond the control of the assessee and the appeal is admitted. 5. Following grounds have been raised in this appeal. 1. That the Ld. CIT(A) has erred in law and facts of the case in upholding addition of Rs. 1188745/- towards late deposit of EPF without appreciating that it has been deposited before filing

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

condonation of delay. Appeal is therefore taken up for final hearing. Factual Matrix 4. The assessee is engaged in the business of manufacturing of commercial vehicles and is a public limited company. For the year under consideration which is A.Y. 2015-16 and the corresponding previous year period is from 01/04/2014 to 31/03/2015, the assessee company filed its return

DECIMAL TECHNOLOGIES PRIVATE LIMITED,FATEHABAD vs. INCOME TAX OFFICER, WARD-1, FATEHABAD

In the result, both appeals of the assessee are allowed

Bench: Addressing The Grievance Of The Assessee, It Is Relevant To Address Delay Of 2 Days Pointed Out By The Registry

condoned. 3. The ld. AR inviting attention to the grounds raised in ITA 460/CHD/2022 submitted that disallowance of Rs.12,73,681/- was sustained in appeal and in the ground raised before the ITAT, the amount mentioned as Rs.13,11,390/- in the ground is a typographical error. Referring to page 3 para 5.1 of the impugned order

THE HP STATE CO-OPERATIVE MARKETING & CONSUMERS FEDERATION LIMITED,SHIMLA vs. DCIT, CIRCLE, SHIMLA

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

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

269/- against NIL income as per the returned income and the present appeal alongwith paper book was thereafter filed on 20/03/2023. It was accordingly submitted that the delay so caused in filing the present appeal was due to in action and negligence on the part of its Officer who has since retired as well as on the part

MANMEET ALLOYS PRIVATE LIMITED,LUDHIANA vs. DCIT,CPC//DCIT-CIRCLE-V(1), LUDHIANA

In the result, the appeal of the assessee is allowed

condonation of delay and no further oppurtuinities is given either to explain or to file affidavit in this regard. 2. That the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has wrongly disallowed Rs. 116244/- on account of ESI and PF without considering the judgment of Juridctional High Court in the case of CIT vs. Hernia. Embroidery