PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

69 of the Act read with Section 115BBE of the Act. The assessee preferred an appeal before the Learned NFAC with a delay of 261 days. The Learned NFAC observed that assessee had not shown sufficient cause for the delay in filing of appeal and accordingly dismissed the appeal as not maintainable. Aggrieved, the assessee is in appeal before

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

delay in filing the appeal, therefore, the same is hereby condoned and appeal is admitted for adjudication on merits. 4. Brief facts of the case are that assessee is an individual and case of the assessee was reopened u/s 147 in terms of the reason recorded which are available at PB page 21 & 22. According to the same, assessee took

RAJESH AGGARWAL,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN

In the result, the appeal of the assessee is partly allowed

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Rajesh Aggarwal, Vs. Dcit, B-4, New Sabzi Mandi, Vikash Central Circle, Nagar, Distti. Dehradun Dehradun (Appellant) (Respondent) Pan: Aanpa7592E Assessee By : Shri Rajiv Sahni, Ca Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 24/08/2023 Date Of Pronouncement 15/09/2023

condone the delay and admit the appeal of the assessee for adjudication. 4. We have heard the rival submission and perused the material available on record. It is pertinent to note that this tribunal has already decided the appeal of the assessee up to AY 2016-17 vide its order dated 23.06.2023 wherein, all the appeals of the assessee

NEERAJ SINGHAL,DEHRADUN vs. DCIT ACIT CEN CIR , DDN , DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Neeraj Singhal, Vs. Dcit/Acit, Haripur, Kalsi, Dehradun, Central Circle, Uttarakhand Dehradun (Appellant) (Respondent) Pan: Apzps7059D Assessee By : Shri Harshit Gupta, Ca Revenue By: Shri S. K. Chaterjee, Cit Dr Date Of Hearing 19/03/2025 Date Of Pronouncement 09/04/2025

condone the delay and admit the appeal of the assessee for adjudication. 3. The assessee is has raised the following grounds of appeal:- “1) The learned CIT (Appeals) has erred both in law and on facts by making an addition based on an image recovered from the mobile phone of a third party i.e. Sh. Anuj Kumar Singhal. This action

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER, KOTDWAR

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated 14.03.2023. Ld. AO passed penalty order dated 05.09.2023. 3. Against assessment order dated 14.03.2023 and penalty order 05.09.2023, the assessee filed applications

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER , KOTDWAR

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated 14.03.2023. Ld. AO passed penalty order dated 05.09.2023. 3. Against assessment order dated 14.03.2023 and penalty order 05.09.2023, the assessee filed applications

KARAM SAFETY PRIVATE LIMITED,UDHAM SINGH NAGAR vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

69,74,393/- in relation to eligible profits for claiming deduction u/s Section 80-IC of the Act. The assessment was completed by the National e-Assessment Centre (“NeAC”) vide draft assessment order dated 24 March 2021. 10. Being aggrieved by the draft order of the NeAC / AO, Applicant filed its objections before Dispute Resolution Panel (“DRP”) on 22 April

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

69,74,393/- in relation to eligible profits for claiming deduction u/s Section 80-IC of the Act. The assessment was completed by the National e-Assessment Centre (“NeAC”) vide draft assessment order dated 24 March 2021. 10. Being aggrieved by the draft order of the NeAC / AO, Applicant filed its objections before Dispute Resolution Panel (“DRP”) on 22 April

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

delay in filing the appeal by 08 days is condoned. 3. Ld.AR for the assessee filed an application for admission of additional grounds of appeal and contended containing that these additional grounds of appeal are purely legal in nature and required no investigation, thus the same be admitted. The additional grounds of appeal are as under:- Ground No. 12 “Because

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

delay in filing the appeal by 08 days is condoned. 3. Ld.AR for the assessee filed an application for admission of additional grounds of appeal and contended containing that these additional grounds of appeal are purely legal in nature and required no investigation, thus the same be admitted. The additional grounds of appeal are as under:- Ground No. 12 “Because