SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

loss”. 6. In the light of above, if we peruse the explanation of the assessees for condonation of delay, then it would reveal that assessees have not adopted a strategy to make the appeal time barred for litigation against the Department. It was a bonafide human error. The simple reason is that by making the appeals time barred, they will

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

loss”. 5. We do not deem it necessary to re-cite or recapitulate the proposition laid down in other decisions. It is suffice to say that the Hon'ble Courts are unanimous in their approach to propound that whenever the reasons assigned by an applicant for explaining the condonation of delay, then such reasons are to be construed with

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

loss”. 7. In the light of the above, if we peruse the record carefully, then we find that factum of the service of notice has not been duly demonstrated by the Revenue. The possibility of non service of the notice could not be ruled out. Even otherwise, ld. First Appellate Authority ought to have condone the delay because the assessment

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

loss”. 7. In the light of the above, if we peruse the record carefully, then we find that factum of the service of notice has not been duly demonstrated by the Revenue. The possibility of non service of the notice could not be ruled out. Even otherwise, ld. First Appellate Authority ought to have condone the delay because the assessment

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

set aside. vi) Meet Lalwani, Legal Heir of Late Mrs. Amita Lalwani Vs ITO (Madhya Pradesh High Court) Appeal Number : Writ Petition No. 9697 of 2022 Date of Judgment 23/1 1/2023 In this case it has been held as under:- " In view of the above and that various High Courts have observed that the notice issued to a dead person

JAGPAL SINGH,PANCHKULA vs. INCOME TAX OFFICER, AMBALA

The appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

loss”. A.Y.2019-20 6 6. A perusal of the application for condonation of delay as well as affidavit of the assessee would indicate that assessee has given the alleged order of the CPC, Bangalore to his Tax Consultant alongwith other relevant papers but somehow he failed to file the appeal. On cross verification of the record of the Department, it came

DEEPIKA SINGLA,BARNALA vs. ITO, WARD 1, BARNALA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 610/Chd/2025 "नधा"रण वष" / Assessment Year. : 2017-18 Deepika Singla, Vs The Ito, Lekh Raj Moti Lal, Ward-1, Sadar Bazar, Barnala. Barnala. "थायी लेखा सं./Pan No: Awzps9654H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Nagesh Behl, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 24.11.2025 Date Of Pronouncement : 27.01.2026 O R D E R Hybrid Hearing Per Raj Pal Yadav, Vp

loss”. A.Y. 2017-18 6 5. In the light of above, if we have gone through the explanation of the assessee, then we find that she has genuinely faced hardship because her Tax Consultant did not look after the matter and did not disclose complete details of online up-dation of the litigation. In the absence of such email

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

loss.” 6. In the light of above, if we peruse the application of the assessee for condonation of delay as well as his affidavit, then it would reveal that appeal has become time barred simply for the reason that assessee was not aware about the disposal of A.Y.2012-13 6 his appeal by the CIT (Appeals) which was physically not communicated

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

loss”. 6. In the light of above, if we peruse the record, then it emerges out that there was no deliberate attempt at the end of the assessee. They were making correspondence with Mr. Rana who has failed to file the appeals well in time. The correspondence has been made with him through e-mail, therefore

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

loss”. 6. In the light of above, if we peruse the record, then it emerges out that there was no deliberate attempt at the end of the assessee. They were making correspondence with Mr. Rana who has failed to file the appeals well in time. The correspondence has been made with him through e-mail, therefore

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

loss”. 6. In the light of above, if we peruse the record, then it emerges out that there was no deliberate attempt at the end of the assessee. They were making correspondence with Mr. Rana who has failed to file the appeals well in time. The correspondence has been made with him through e-mail, therefore

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

loss”. 6. In the light of above, if we peruse the record, then it emerges out that there was no deliberate attempt at the end of the assessee. They were making correspondence with Mr. Rana who has failed to file the appeals well in time. The correspondence has been made with him through e-mail, therefore

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

loss”. 7. In the light of above, if we peruse the explanation of the assessee reproduced by the ld.CIT (Appeals) in the impugned order, then it would reveal that according to the assessee, the assessment orders were uploaded on the Portal and it could not lay its hands on them because its business was almost closed on account of financial

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

loss”. 7. In the light of above, if we peruse the explanation of the assessee reproduced by the ld.CIT (Appeals) in the impugned order, then it would reveal that according to the assessee, the assessment orders were uploaded on the Portal and it could not lay its hands on them because its business was almost closed on account of financial

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

loss”. 7. In the light of above, if we peruse the explanation of the assessee reproduced by the ld.CIT (Appeals) in the impugned order, then it would reveal that according to the assessee, the assessment orders were uploaded on the Portal and it could not lay its hands on them because its business was almost closed on account of financial

DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

condonation of the said infraction, even if a return is filed in terms of sub section (4), Accepting such a plea would mean that a person who had not filed a return within the due time as prescribed under sub section (1) of (2) of section 139 would not get benefit by filing the return under section 139(4) much

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

loss”. 6. In the light of above, if we examine the facts and circumstances of the case, then it would reveal that by making this appeal time barred, assessee would not gain anything. He would be under a huge tax liability without getting adjudication of the dispute on merit. Thus, it was not delayed deliberately nor it was adopted

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

loss”. 6. We do not deem it necessary to re-cite or recapitulate the proposition laid down in other decisions. It is suffice to say that the Honble Courts are unanimous in their approach to propound that whenever the reasons assigned by an applicant for explaining the condonation of delay, then such reasons are to be construed with a justice