SH. AROON KUMAR SINHA,DEHRADUN vs. ITO, WARD-1(1), DEHRADUN

Appeal is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2015-16 Sh. Aroon Kumar Sinha, Vs. Income Tax Officer, 1, Army Office Enclave, Ward-1(1), Laxmipur Po, Umedpur, Dehradun Dehradun, Uttarakhand Pan :Aidps7458R (Appellant) (Respondent) Assessee By None Department By Sh. A.S. Rana, Sr. Dr Date Of Hearing 17.03.2025 Date Of Pronouncement 23.04.2025 Order

section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 3. It emerges during the course of hearing that both the learned lower authorities have firstly computed the assessee’s long-term capital gains

NIRMAL SINGH,KASHIPUR vs. COMMISSIONER OF INCOME TAX APPEALS, NATIONAL FACELESS APPEAL CENTRE

Appeal is partly allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

144 of the Income Tax Act, 1961. 2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 3. Learned departmental representative vehemently argues during the course of hearing that both the learned lower authorities herein have rightly treated the assessee’s cash 2 Nirmal Singh deposits of Rs.18,60,000/- as unexplained

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

gain is\nto be allowed as eligible for deduction u/s 80 IA of the Act. With these\ndirections, Ground of appeal No.2 raised by the assessee is partly\nallowed.\n15. Ground of appeal Nos. 3 & 4 raised by the assessee are with\nrespect to the addition on account of late payment surcharge (LPSC)\nfrom debtors as well as enhancement made