M/S. BOUTIQUE HOTELS INDIA (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

condonation of delay; that a legal advisor’s mistake, in order to justify condonation of delay

ACIT, NEW DELHI vs. M/S. CONTAINER CORPORATION OF INDIA LTD., NEW DELHI

In the result ITA No. 1364/Del/2012 for AY 2007-08 filed by the revenue is dismissed

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

delay deserves to be condoned, as there is “sufficient cause‟ for delay in filing of these appeals

B.B. NIGADE AND SONS AND UMA CONSTRUCTIONS JV,KOLHAPUR vs. TDS GHAZIABAD, TDS CPC GHAZIABAD

In the result, the appeal filed by the Assessee is dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4435/Del/2025 िनधा"रणवष"/Assessment Year: 2013-14 बनाम B.B.Nigade & Sons & Uma Tds, Cpc Aaykar Bhawan, Constructions Jv, Vs. Sector-3, Vaishali, Ghaziabad, H.No.157A Nirmitee Bungalow, U.P. Plot No.64, Vaibhav Housing Soc., Ujalaiwadi, Kolhapur, Maharashtra. Pan No.Aabfb4721A अपीलाथ" Appellant ""यथ"/Respondent

delay is to be construed as an un-condonable delay. Once there is a delay, the person

M/S. GHAZIABAD DEVELOPMENT AUTHORITY,NEW DELHI vs. CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaghaziabad Development Authority Vs Commissioner Of Income C/O M/S Rra Tax India, Tax, D-28, South Extension, Part-1, Ghaziabad. New Delhi. Aaalg0072C

condonation of delay condoned the delay. However, the Hon’ble High Court reversed the order of the trial

DEPUTY COMMISSIONER OF INCOME TAX, CR BUILDING vs. PC JEWELLER LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

condonation of delay and learned AR has not seriously disputed the delay aspect. Thus delay of 8 days

SH. RAJ KUMAR CHAUDHARY,DELHI vs. ITO WARD-34(5), DELHI

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

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue [Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue

delay in filing the above appeal. We, therefore, condone the delay and the appeal is admitted for hearing

SH. RAJ KUMAR CHAUDHARY,DELHI vs. ITO WARD-34(5), DELHI

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

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue [Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue

delay in filing the above appeal. We, therefore, condone the delay and the appeal is admitted for hearing

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

condonation of delay on the ground of sufficient cause for the delay was a discretion conferred upon

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

condonation of delay on the ground of sufficient cause for the delay was a discretion conferred upon

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

condonation of delay on the ground of sufficient cause for the delay was a discretion conferred upon

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, CIRCLE PANIPAT, PANIPAT

Appeals are dismissed

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

condonation of delay. 3. We have considered rival submissions on the issue of condonation of delay

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, CIRCLE PANIPAT, PANIPAT

Appeals are dismissed

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

condonation of delay. 3. We have considered rival submissions on the issue of condonation of delay

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, PANIPAT

Appeals are dismissed

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

condonation of delay. 3. We have considered rival submissions on the issue of condonation of delay

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, PANIPAT

Appeals are dismissed

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

condonation of delay. 3. We have considered rival submissions on the issue of condonation of delay

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

Condonation of delay) -Assessee sought condonation of delay of 1754 days in filing appeals against order

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

Condonation of delay) -Assessee sought condonation of delay of 1754 days in filing appeals against order

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

delayed by 351 days to 382 days. The Assessee has filed petitions for condoning the said delay

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

delayed by 351 days to 382 days. The Assessee has filed petitions for condoning the said delay