IDREAM SOCIAL EDTECH FOUNDATION,PANCHKULA vs. CIT(E), CHANDIGARH

In the result, both appeals of the assessee are allowed

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

272 days in filing the appeal was unintentional and requested that the ITA 808 & 809/CHD/2023 A.Y.2021-22 & 2024-25 4 aforesaid delay in filing appeal be condoned, in the interest of justice as there exists sufficient cause in not filing the appeal within the prescribed period of limitation. 4. The ld. DR did not raise any specific objection. 5. In view

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

FASHION ZONE,LUDHIANA vs. JCIT, WARD III(2), LUDHIANA

In the result, the appeal of the assessee is allowed

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

delay in filing the present appeal which is hereby condoned and the appeal of the assessee is admitted for adjudication. 6. In the present appeal, Assessee has raised the following concise/amended grounds of appeal: 1. That the Ld. Commissioner of Income Tax (Appeals) has erred in confirming the order of Assessing Officer and, thereby, confirming the addition