MRS. NIDHI YADAV,DEHRADUN vs. ITO, RUDRAPUR

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraita No.115/Ddn/2024, A.Y. 2013-14 Ita No.117/Ddn/2024, A.Y. 2015-16 Nidhi Yadav, Vs. Income Tax Officer, B-801, Forest Residency, Ward 2(1)(4), Dehradun, Uttarakhand Income Tax Office, Pin Code: 248014 Rudrapur, Uttarakhand Pan: Acapy5157E (Respondent) Appellant By Sh. Mohit Dev, Ca Respondent By Sh. Amarpal Singh, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 31/07/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

Penalty proceedings u/s. 271(1)(c) of the I.T. Act, 1961 is initiated separately for concealment of particulars of income.” 4.3 Aggrieved with both assessment orders, the assessee filed appeals before the Ld. CIT(A), who dismissed both appeals on the reasoning that the assessee did not pursue these appeals properly and did not controvert the finding

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

In the result, appeal of the assessee is partly allowed

penalty proceedings u/s 271(1)(c) of the Act which is\npremature at this stage and thus, dismissed.\nPage | 17\nITA No.69/DDN/2024\n24 Ground of appeal No.6 raised by the assessee is with respect to\ncharging of interest u/s 234A whereas the assessee though the return\nof income was filed within the extended due date.\n25. Heard both the parties