ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

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

97,000/-. That the Assessee being an agriculturist, is not very familiar with income tax portal and hence he was not even aware of the notices under section 250 as the old counsel of the Assessee also did not inform him about the notices. Further, the notices were sent on the other email id against the mail id furnished

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED , DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

condonation of delay.\n3.\nIt has been submitted before us that in the Cross Objections, assessee\nhas raised a jurisdictional issue on the ground that no Warrant of\nAuthorization was issued to conduct the search upon the premises of the\nassessee. According to the ld. Counsel for the assessee, the Warrant of\nAuthorization was issued in the name

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

condonation of delay.\n3. It has been submitted before us that in the Cross Objections, assessee\nhas raised a jurisdictional issue on the ground that no Warrant of\nAuthorization was issued to conduct the search upon the premises of the\nassessee. According to the ld. Counsel for the assessee, the Warrant of\nAuthorization was issued in the name

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

condonation of delay.\n3.\nIt has been submitted before us that in the Cross Objections, assessee\nhas raised a jurisdictional issue on the ground that no Warrant of\nAuthorization was issued to conduct the search upon the premises of the\nassessee. According to the ld. Counsel for the assessee, the Warrant of\nAuthorization was issued in the name

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

condonation of delay.\n3. It has been submitted before us that in the Cross Objections, assessee\nhas raised a jurisdictional issue on the ground that no Warrant of\nAuthorization was issued to conduct the search upon the premises of the\nassessee. According to the ld. Counsel for the assessee, the Warrant of\nAuthorization was issued in the name

HAKAM SINGH,SANGRUR vs. INCOME TAX OFFICER, WARD-SANGRUR, SANGRUR

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1130/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Hakam Singh, The Ito, बनाम C/O Tej Mohan Singh, Ward - Sangrur Advocate, Vs. #527, Sector 10D,Chandigarh "थायी लेखा सं./ Pan No: Bdwps5185E अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 05.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 03 07.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 29.10.2024 Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2019-20. 2. Grounds Of Appeal Are As Under:

97,895/- which is arbitrary and unjustified. 5. That the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in upholding the initiation of proceedings under section 147 of the Act and framing the assessment under section 147 r.w.s 144 read with Section 144B of the Act without satisfying the statutory pre-conditions required

HIMALAYAN BUDDHIST CULTURAL ASSOCIATION,KULLU vs. ACIT,CIRCLE/DCIT CPC,BENGLURU, MANDI

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

Bench: Due Date Of Filling Of Income Tax Return Was On Bonafide Grounds, The Cit(A) Has Erred In Not Condoning The Delay.

delay in furnishing of the Form No. 10, it could had been condoned because the A.O. never pointed out the defect before disallowing the benefit under section 11(2) of the Act to the assessee. He requested to restore the issue back to the file of the A.O. to allow the claim after verification. The reliance was placed

THE SHAHPUR PRIMARY CO OPERATIVE CONSUMER STORES LIMITED,WAR NO vs. INCOME TAX OFFICER , INCOME TAX OFFICE WARD- DHARMSHALA

The appeals are allowed for

Bench: Shri Laliet Kumar & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 248 & 430/Chd/2024 िनधा"रण वष" / Assessment Year: 2015-16 The Shahpur Primary Co-Operative Vs The Ito, Consumer Stores Ltd., Ward No.6, Ward – Dharamshala. Shahpur, Disttl – Kangra (Hp). "थायी लेखा सं./Pan No: Aacat6709J अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parveen Sharma, Advocate For Shri Vishal Mohan, Sr. Advocate Revenue By : Shri Anil Kumar Sharma, Sr.Dr Date Of Hearing : 17.04.2025 Date Of Pronouncement : 21.04.2025

condone the delay in filing the appeal before the CIT(A). However, we make it abundantly clear that the assessee shall comply with the condition of pre-depositing of the tax demand before filing the appeal in accordance with law. Accordingly, we set aside the impugned order passed by the CIT(A) and restore the matter back to his file

THE SHAHPUR PRIMARY CO OPERATIVE CONSUMER STORES LIMITED ,SHAHPUR vs. INCOME TAX OFFICER , WARD DHARMSHALA

The appeals are allowed for

Bench: Shri Laliet Kumar & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 248 & 430/Chd/2024 िनधा"रण वष" / Assessment Year: 2015-16 The Shahpur Primary Co-Operative Vs The Ito, Consumer Stores Ltd., Ward No.6, Ward – Dharamshala. Shahpur, Disttl – Kangra (Hp). "थायी लेखा सं./Pan No: Aacat6709J अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parveen Sharma, Advocate For Shri Vishal Mohan, Sr. Advocate Revenue By : Shri Anil Kumar Sharma, Sr.Dr Date Of Hearing : 17.04.2025 Date Of Pronouncement : 21.04.2025

condone the delay in filing the appeal before the CIT(A). However, we make it abundantly clear that the assessee shall comply with the condition of pre-depositing of the tax demand before filing the appeal in accordance with law. Accordingly, we set aside the impugned order passed by the CIT(A) and restore the matter back to his file

BHOOPRAM SHARMA,PANCHKULA vs. INCOME TAX OFFICER, WARD NO.1, PANCHKULA

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

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

97,020/- under Section 69A for unexplained cash deposits and Rs. 17,48,720/- as business income. The assessee claimed the cash deposits were related to his role as a business correspondent for Punjab National Bank, with transactions belonging to the bank and commission income reflected in Form 26AS. However, no documentary evidence, such as bank statements, cash books