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

SAIURJA HYDEL PROJECTS PRIVATE LIMITED,NEW SHIMLA vs. ACIT, CIRCLE, SHIMLA

In the result, the appeal is dismissed

Bench: This Tribunal. It Is Submitted In The Application That The Impugned Order Was Passed By The Ld.

delay is condoned. 4. The assessee has raised the following grounds of appeal : 1. That in the facts and circumstances of the case the Ld Commissioner of Income Tax Appeal is not justified in holding that the order passed by the Td Assessing Officer on the application filed under section 154 by the appellant assessee was not an appealable order

PARAMJEET SINGH,YAMUNA NAGAR vs. DCIT/ACIT, CENTRAL CIRCLE (2), CHANDIGARH, DCIT/ACIT(CEN)-2, CHANDIGARH

Appeal stands dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 204/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Paramjeet Singh Dcit-Central Circle-2 बनाम/ (C/O Rajiv Goel & Associates) Sector-17 Sco No 823-24, Sector 22-A Chandigarh-160017 Vs. Chandigarh-160022 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Astps-8898-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Dhruv Goel(Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) -Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 18-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)- 3, Gurgaon [Cit(A)] Dated 26-09-2022 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 153A Of The Act On 23-06-2021. The Sole Grievance Of The Assessee Is Confirmation Of Addition Of Rs.82.18 Lacs. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

condone the delay and proceed for disposal of the appeal on merits. 3. The assessee belongs to Majha group of cases. The assessee- group having nine entities was subjected to search action by the department u/s 132 on 05-04-2018 wherein digital pen-drive and incriminating material was found. Based on the same, identical assessments were framed

ACIT, CC-2, CHANDIGARH vs. M/S MUBARIKPUR ROYALTY COMPANY, MOHALI

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No. 729/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकर अपील सं. / Ita No. 15/Chandi/2023 (िनधा"रण वष" / Assessment Year: 2018-19) Acit-Central Circle 2 M/S Mubarikpur Royalty Company बनाम/ Vs. Cr Building, Sector 17 1, Mubarikpur To Ramgarh Road Chandigarh – 160017 Vpo Mubarikpur, Mohali (Punjab) "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abafm-6580-C (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. Co. No.39/Chandi/2024 (In Ita No. No. 729/Chandi/2022) (िनधा"रण वष" / Assessment Year: 2017-18) & 4. Co. No.40/Chandi/2024 (In Ita No. No. 15/Chandi/2023) (िनधा"रण वष" / Assessment Year: 2018-19) M/S Mubarikpur Royalty Company Acit-Central Circle 2 बनाम/ Sco 506, Chirag Homes-2 Cr Building, Sector 17 Near Arista Place, Sector 123 Chandigarh – 160017 Vs. Sunny Enclave, Mohali (Punjab)-140301 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abafm-6580-C (Cross Objector) (Respondent) : Revenue By : Smt. Kusum Bansal (Cit) – Ld. Dr Assessee By : Sh. Harry Rikhy (Advocate)-Ld. Ar

condone the delay in assessee’s cross-objections and proceed for disposal of the appeals & cross-objections on merits. 3. First, we take up revenue’s appeal and assessee’s cross- objections for AY 2017-18 which arises out of an order of learned Commissioner of Income Tax (Appeals)-3, Gurgaon [CIT(A)] dated 28- 09-2022 in the matter

DCIT, CC-2, CHANDIGARH vs. M/S MUBARIKPUR ROYALTY COMPANY, MOHALI

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No. 729/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकर अपील सं. / Ita No. 15/Chandi/2023 (िनधा"रण वष" / Assessment Year: 2018-19) Acit-Central Circle 2 M/S Mubarikpur Royalty Company बनाम/ Vs. Cr Building, Sector 17 1, Mubarikpur To Ramgarh Road Chandigarh – 160017 Vpo Mubarikpur, Mohali (Punjab) "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abafm-6580-C (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. Co. No.39/Chandi/2024 (In Ita No. No. 729/Chandi/2022) (िनधा"रण वष" / Assessment Year: 2017-18) & 4. Co. No.40/Chandi/2024 (In Ita No. No. 15/Chandi/2023) (िनधा"रण वष" / Assessment Year: 2018-19) M/S Mubarikpur Royalty Company Acit-Central Circle 2 बनाम/ Sco 506, Chirag Homes-2 Cr Building, Sector 17 Near Arista Place, Sector 123 Chandigarh – 160017 Vs. Sunny Enclave, Mohali (Punjab)-140301 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abafm-6580-C (Cross Objector) (Respondent) : Revenue By : Smt. Kusum Bansal (Cit) – Ld. Dr Assessee By : Sh. Harry Rikhy (Advocate)-Ld. Ar

condone the delay in assessee’s cross-objections and proceed for disposal of the appeals & cross-objections on merits. 3. First, we take up revenue’s appeal and assessee’s cross- objections for AY 2017-18 which arises out of an order of learned Commissioner of Income Tax (Appeals)-3, Gurgaon [CIT(A)] dated 28- 09-2022 in the matter

M/S NAHAR INDUSTRIAL ENTERPRISES LIMITED,LUDHIANA vs. ACIT,CIRCLE-7, LUDHIANA

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

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपीलसं./Ita Nos. 262/Chd/2020 "नधा"रण वष" / Assessment Year : 20112-13 बनाम M/S Nahar Industrial The Acit, Enterprises, Focal Point, Circle-7, Aayakar Bhawan, Ludhiana. Rishi Nagar, Ludhiana "थायीलेखासं./Pan No: Aaccn3563A अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Navdeep Sharma, Adv. राज"वक"ओरसे/ Revenue By : Sh. Sandeep Dhaiya, Cit Dr सुनवाईक"तार"ख/Date Of Hearing : 04.05.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 30.07.2021 आदेश/Order Per R.L. Negi:

depreciation of Rs.8,10,89,138/- being balance 10% on the cost of machinery which was put to use for less than 180 days during the preceding year and restricted during the said year.” 5. The Ld. counsel for the assessee submitted before us that there is a delay of 24 days in filing of the present appeal

SHAPING CAREERS EDUCATION SOCIETY,PANCHKULA vs. ITO EXEMPTION WARD,, AMBALA

In the result, the appeal is allowed for statistical purposes

Bench: Denying The Exemption By The Cpc.

depreciation the assessee education society has spent more than 85% of the Gross Receipts/Income. 5. The assessee craves leave to add to, alter or amend the above grounds of appeal before the same is heard or disposed off. It is prayed that the exemption claimed in the return of income, be allowed. 3. At the time of hearing

BANGA HOSPITALS PRIVATE LIMITED,MANDI vs. ITO, MANDI

In the result, appeal of the Assessee is partly allowed

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

condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. In the present appeal Assessee has raised the following grounds: On the facts and in the circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeals) NFAC erred in passing the order without appreciating the facts, documentary evidences produced

M/S APEX BUILDERS, LUDHIANA vs. ITO, W-2(1), LUDHIANA

The appeal is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member)

condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. Briefly, the facts of the case are that M/s Apex Builders, a firm engaged in civil and road construction work, filed its return of income for the Assessment Year 2012–13, declaring an income of Rs . 4,52,050/-. The return was filed electronically

SH. RAMESH CHAND,JAGADHRI vs. ITO, WARD-3, YAMUNA NAGAR

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

PREETO THROUGH L/H GURMUKH SINGH,PANCHKULA vs. ITO, WARD NO. 3, PANCHKULA

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

SH. GURINDER SINGH GREWAL L/H OF PARNEET KAUR GREWAL,CHANDIGARH vs. ACIT, CIRCLE 4(1), CHANDIGARH

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand 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

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

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

RAGHBIR SINGH HUF,CHANDIGARH vs. ITO-WARD-1(3), CHANDIGARH

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals