GUPTA SUBHASH & SONS HUF,DELHI vs. ITO, WARD 34(3), DELHI, CIVIC CENTRE

In the result, the appeal filed by the assessee is allowed

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

condone the delay in filing the appeal before the Tribunal. 5. Brief facts of the case are, assessee filed its return of income on 05.10.2017 declaring total income of Rs.3,49,095/- which was processed under section 143(1) of the Income-tax Act, 1961 (for short ‘the Act’). The case was selected for scrutiny through CASS. Notices

RAHUL LEGAL HEIR OF LATE SH. VIRENDRA BHATI,UTTAR PRADESH vs. ITO , WARD-5(2)(5), NOIDA

In the result, grounds of appeal

Bench: Shri Pawan Singh(Physical Hearing) Rahul (Legal Heir Of Late Shri Virendra Income Tax Officer, Bhati) (Auwpb4560C), 52, Village Vs Ward-5(2)(5),Aayakar Bhawan, Makauda Pali, Gautam Budh Nagar, Sector-24, Noida, Greater Noida, Uttar Pradesh-203207 Uttar Pradesh-201307 Pan:Eempr0637L Appellant / Assessee Respondent / Revenue

delay before ld CIT(A), which is condoned. Now adverting to merits of the case. 8. As recorded above, before me, learned AR of the assessee has already explained that the assessee has died and his legal heirs are not having sufficient evidence in their power and possession, however, she has placed on record a copy of assessment order

BHAWNA PAL,DELHI vs. ITO,WARD-36(7), DELHI

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

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

demonetization in bank account in FY 2016- period of FY 2016-17 during FY 2016-17 17 Union Bank of 11,98,000/- 18,73,000/- 36,52,315/- India A/c. 685301010050142 Total 11,98,000/- 18,73,000/- 36,52,315/- During the course of assessment proceedings, the assessee was show-caused to explain the source of cash deposits

DEEPAK CHHABRA,DELHI vs. ITO,WARD-49(1), DELHI

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

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No.979/Del./2025, A.Y. 2017-18 Deepak Chhabra Income Tax Officer, E-53A, Mansarover Garden, Ward-49(1), New Delhi Vs. New Delhi Pan: Afdpc9133N (Appellant) (Respondent) Appellant By None Respondent By Shri Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 20/08/2025 Date Of Pronouncement 22/08/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2017-18 Filed By The Assessee Is Directed Against The Order Dated 27.01.2023 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, New Delhi [‘Cit(A)’].

demonetization period. During the assessment proceedings, the Assessing Officer (‘AO’) noticed that the assessee had deposited cash of Rs.1,61,43,190/- during the relevant year. Out of the said cash deposits, the AO was not satisfied with the explanations of the assessee about the source of cash deposits aggregating to Rs.98,30,200/-. Hence, he taxed the cash deposits

SANJEEV KUMAR,BULANDSHAHR vs. ITO, WARD 2(3)(2), BULANDSHAHR

In the result, appeal of the assessee is allowed

Bench: The Tribunal.

delay of 295 days in filing appeal before the Tribunal is condoned and appeal is admitted for consideration and adjudication. 6. On merits, the Ld. Counsel submitted that the Assessing Officer made an addition of Rs.18,75,000/- u/s 69 of the Act on account of cash deposited towards repayment of home loan being 75% of total cash deposit

SUJAN MOHINDER CHARITABLE TRUST,NEW DELHI vs. ITO WARD 2(2) EXEMPTION, NEW DELHI

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

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2017-18 Sujan Mohinder Charitable Trust, Vs Ito, 8, Eastern Avenue, Ward 2(2) Exemption, Maharani Bagh, New Delhi. New Delhi – 110 065. Pan: Aaats7083F (Appellant) (Respondent) Assessee By : Ms Vandana Bhandari, Ca Revenue By : Shri Ravi Kant Choudhary, Sr. Dr Date Of Hearing : 10.06.2024 Date Of Pronouncement : 27.06.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 30.12.2022 Of The Commissioner Of Income Tax (Appeals), Nfac (Hereinafter Referred As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.Cit(A), Delhi-40/10374/2019-20 Arising Out Of The Appeal Before It Against The Order Dated 28.12.2019 Passed U/S 144 Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’), By The Ito, Exemption, Ward 2(2), New Delhi (Hereinafter Referred To As The Ld. Ao). The Assessee Is A Charitable Trust Created By A Trust Deed Dated 6Th March, 2. 1978 & Is Registered U/S 12A Of The Act. The Assessee’S Case Was Picked Up For Scrutiny & The Ao Examined The Cash Deposits Of Rs.34,53,730/- During The Demonetization Period & Further Observed That During The Relevant Assessment Year No Return Has Been Filed By The Assessee Either U/S 139 Of The Act Or In Response To Notice U/S 142(1) Of The Act. Accordingly, The Assessment Was Completed U/S 144 Of The Act Making An Addition Of Rs.1,22,87,399/- U/S 69A Of The Act On Account Of Following Show Cause Notice:-

demonetization period and further observed that during the relevant assessment year no return has been filed by the assessee either u/s 139 of the Act or in response to notice u/s 142(1) of the Act. Accordingly, the assessment was completed u/s 144 of the Act making an addition of Rs.1

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI -10 vs. V L JEWELLERS

delay of 35 days in re-filing the appeal is condoned. Application is disposed of. ITA 31/2024 1. Having heard learned counsels for parties, we find that the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded

KASREE DEVI,MAWANA MEERUT vs. ITO WARD-1(1)(3), AYAKAR BHAWAN, BHAINSALI GROUND, MEERUT

Appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2017-18

condone the delay in filing the appeal and appeal is admitted for adjudication. 5. Apropos to the grounds of appeal learned counsel for the assessee reiterated the submissions as made in the written synopsis. For the sake of clarity the submissions of the assessee are reproduced as under: “The present appeal has been preferred by the appellant against the order

DOMINIC SAVIO DASILVA ,USA vs. CIT , DELHI

In the result, the appeal is allowed for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18

condoning the delay. 3. Briefly the facts are, the assessee is a non-resident Indian staying in United States of America (USA). As could be seen from AY: 2017-18 the materials on record, the assessee owns a property in Goa, wherefrom, he earns rental income. In course of assessment proceeding for the impugned assessment year, the Assessing Officer noticed

SHRI DEVINDER PARKASH VIJAY,NEW DELHI vs. ITO,WARD-44(5), DELHI

In the result, the application for condonation of delay of 157 days in filing\nappeal and appeal of appellant/assessee are allowed for statistical purposes

condonation of delay of 157 days in filing\nappeal and appeal are against order dated 27.09.2023 of Learned Commissioner\nof Income-Tax/National Faceless Assessment Centre (NFAC), Delhi\n(hereinafter referred as “Ld. CIT(A)") under Section 250 of the Income Tax\nAct, 1961 (“hereinafter referred as “the Act\") arising out of order dated\n24.12.2019 passed by the ITO, Ward

RAMESH GUPTA,CHENNAI vs. INCOME TAX OFFICER WARD 30(4), DELHI

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

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

demonetization period from 09.11.2016 to 30.12.2016. Various notices u/s 142(1) of the Act were issued but the appellant did not respond. 7.1 Meanwhile, statements of bank account were obtained and perused which revealed that the there were total credits of Rs.84,11,889/- including other than cash credits. Finally, a show cause notice was issued to the appellant proposing

SINGLA APPARELS PRIVATE LIMITED,GANDHI NAGAR vs. INCOME TAX OFFICER, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2017-18] Singla Apparels Pvt.Ltd. Vs Ito House No.17, Street No.2, Ward Shankar Nagar, Gandhi Nagar, C.R. Building, Ito Krishan Nagar, Delhi-110051. I.P.Estate Pan-Aajcs3628L New Delhi-110002 Appellant Respondent [Assessment Year : 2017-18] Singla Apparels Pvt.Ltd. Vs Ito 7244, Mahavir Gali Ward Gandhi Nagar, Delhi-1100531. C.R. Building, Ito Pan-Aajcs3628L I.P.Estate New Delhi-110002 Appellant Respondent Appellant By Shri Salil Kapoor, Adv. & Shri Utkarsa Gupta, Adv. Respondent By Shri Manish Gupta, Sr.Dr Date Of Hearing 17.11.2025 Date Of Pronouncement 17.11.2025 Order Per Manish Agarwal, Am : The Captioned Appeals Are Filed By Assessee Against The Separate Orders Dt.11.06.2024 & 12.08.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld.Cit(A)”] In Appeal No. Cit(A), Delhi-8/10554/2019-20 & In Appeal No. Nfac/2016-17/10058210 Respectively, Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 31.12.2019 Passed U/S 143(3) Of The Act & Penalty

condone the delay in filing the appeal and admitted the same for hearing. 6. Both appeals have common and identical issues therefore, both appeals are adjudicated by a common order for the sake of convenience. 7. First we take up appeal of the assessee in ITA No. 3445/Del/2024 [Assessment Year 2017-18]. ITA No.3445/Del/2024 [Assessment Year 2017-18] 8. Brief

SINGLA APPARELS PVT LTD ,GANDHI NAGAR vs. INCOME TAX OFFICER, WARD

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2017-18] Singla Apparels Pvt.Ltd. Vs Ito House No.17, Street No.2, Ward Shankar Nagar, Gandhi Nagar, C.R. Building, Ito Krishan Nagar, Delhi-110051. I.P.Estate Pan-Aajcs3628L New Delhi-110002 Appellant Respondent [Assessment Year : 2017-18] Singla Apparels Pvt.Ltd. Vs Ito 7244, Mahavir Gali Ward Gandhi Nagar, Delhi-1100531. C.R. Building, Ito Pan-Aajcs3628L I.P.Estate New Delhi-110002 Appellant Respondent Appellant By Shri Salil Kapoor, Adv. & Shri Utkarsa Gupta, Adv. Respondent By Shri Manish Gupta, Sr.Dr Date Of Hearing 17.11.2025 Date Of Pronouncement 17.11.2025 Order Per Manish Agarwal, Am : The Captioned Appeals Are Filed By Assessee Against The Separate Orders Dt.11.06.2024 & 12.08.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld.Cit(A)”] In Appeal No. Cit(A), Delhi-8/10554/2019-20 & In Appeal No. Nfac/2016-17/10058210 Respectively, Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 31.12.2019 Passed U/S 143(3) Of The Act & Penalty

condone the delay in filing the appeal and admitted the same for hearing. 6. Both appeals have common and identical issues therefore, both appeals are adjudicated by a common order for the sake of convenience. 7. First we take up appeal of the assessee in ITA No. 3445/Del/2024 [Assessment Year 2017-18]. ITA No.3445/Del/2024 [Assessment Year 2017-18] 8. Brief

MOHIT SUKHIJA,NEW DELHI vs. NFA, NEW DELHI

In the result, appeal filed by the assessee is allowed

Bench: Ms. Madhumita Roy & Shri Manish Agarwalmohit Sukhija, Nfa, 7D, Pocket A, Vikas Puri, New Delhi New Delhi-110018 Vs. Pan: Andps5089H (Appellant) (Respondent) Assessee By Sh. Anil Chopra, Ca Department By Sh.Virender Kumar Singh, Sr.Dr Date Of Hearing 07.05.2025 Date Of Pronouncement 30.05.2025 O R D E R Per Manish Agarwal, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi [“Ld. Cit(A)”], Dated 29.08.2023 In Appeal No. Nfac/2016-17/10164171 Passed U/S 250 Of The Income Tax Act, 1961 (The Act, In Short) For Assessment Year 2017-18. 2. This Appeal Filed By The Assessee Is Delayed By 343 Days. For The Delay, Assessee Filed An Application For Condonation Of Delay Wherein It Is Stated That Assessee Was Out Of Country When The Order Of Commissioner Of Income Tax (Appeal) Was Passed & Served Through E-Filing Portal. Therefore, He Was Not Aware About The Order Of Ld. Cit(A) & The Appeal Could Not Be Filed In Time. He Also Filed The Copy Of The Passport Having Visa & Details Of Travelling Outside India, In Support Of The Claim That He Was Out Of India During The Period When The Order Was Served Upon Him. He Further Stated That As Soon He Returned To India & Came To Know About The Order Of Ld. Cit (A), Immediately He Filed The Appeal & Therefore, Prayed For The Condonation Of Delay In Filing The Appeal.

delay is condoned and appeal is admitted for adjudication. 4. Brief facts of the case are that the assessee is an individual and e-filed his return of income on 24.08.2017 declaring total income at Rs.3,18,960/-. The said return was revised on 29.12.2017 wherein the total income was revised at Rs.3,18,750/-. The AO had information that

INCOME TAX OFFICER, DELHI vs. SHANN JEWELLERS, DELHI

In the result, the Revenue’s appeal is dismissed

Bench: Shri Mahavir Singh & Smt. Renu Jauhriito, Delhi Vs. Shann Jewellers Room No. 807, 8Th Floor, Al-60, Ground Floor, Civic Centre, Shalimar Bagh, Minto Road, New Delhi – 110 088 New Delhi – 110 002 (Pan: Aabfs1201L) (Appellant) (Respondent)

condone the delay in dispute and admit the appeal. 3. The first issue in this appeal of Revenue is as regards to the order of the CIT(A) deleting the addition made by AO on account of unsecured loans of Rs. 2,15,02,308/- without appreciating the fact that addition was made as the assessee failed to furnish

MRS. SUNITA VIJAY,DELHI vs. ITO WARD-44(1), DELHI

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

Bench: Shri Shamim Yahya & Shri Vimal Kumarassessment Year: 2017-18 Mrs.Sunita Vijay, Vs. Ito, Ward-44(1), B-62, 2Nd Floor, Sector-8, Delhi Dwarka, Delhi Pin: 1100 75 Pan No. Agepv2684H (Appellant) (Respondent)

condonation of delay of 7 days and appeal are against order dated 11.12.2024 of Learned Commissioner of Income-Tax/National Faceless Assessment Centre (NFAC), Delhi (hereinafter referred as “Ld. CIT(A)") under Section 250 of the Income Tax Act, 1961 (“hereinafter referred as “the Act”) arising out of order dated 21.12.2019 passed by the ITO, Ward - 44(1), Delhi (hereinafter

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. BELLE LABORATORIES PVT LTD, NEW DELHI

Appeal of the Revenue is dismissed being devoid of any merit

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.3071/ िद"ी /2024 (िन.व. 2017-18) Deputy Commissioner Of Income Tax, ...... अपीलाथ"/Appellant C R Building, I P Estate, New Delhi 110002 बनाम Vs. Belle Laboratories P. Ltd., 1/562, 1St Floor, 9 Friends Colony, Industrial Area, New Delhi 110095 ..... "ितवादी/Respondent Pan: Aabcb-0005-E Assessee By : Shri C M Jain, Chartered Accountant Department By: Shri Ashish Tripathi, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 23/04/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 27/06/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)] Dated 08.06.2023, For The Assessment Year 2017-18. 2. The Appeal Of Revenue Is Time Barred By 323 Days. The Revenue Has Filed Application Seeking Condonation Of Delay In Filing Of Appeal. After Perusing Application For Condonation Of Delay, We Are Satisfied That Delay In Filing Of Present Appeal Is Un-

delay of 323 days in filing of appeal is condoned and appeal is admitted for hearing on merits. 3. The revenue in appeal has raised as many as six grounds. All the grounds of appeal are in respect of single addition of Rs.1,41,36,733/- made u/s. 68 of the Income Tax Act,1961(hereinafter referred

SMS CONCAST AG,NEW DELHI vs. ACIT, CIRCLE-3(1)(2), (INTERNATIONAL TEXATION), NEW DELHI

Appeal of the Revenue is dismissed being devoid of any merit

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.3071/ िद"ी /2024 (िन.व. 2017-18) Deputy Commissioner Of Income Tax, ...... अपीलाथ"/Appellant C R Building, I P Estate, New Delhi 110002 बनाम Vs. Belle Laboratories P. Ltd., 1/562, 1St Floor, 9 Friends Colony, Industrial Area, New Delhi 110095 ..... "ितवादी/Respondent Pan: Aabcb-0005-E Assessee By : Shri C M Jain, Chartered Accountant Department By: Shri Ashish Tripathi, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 23/04/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 27/06/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)] Dated 08.06.2023, For The Assessment Year 2017-18. 2. The Appeal Of Revenue Is Time Barred By 323 Days. The Revenue Has Filed Application Seeking Condonation Of Delay In Filing Of Appeal. After Perusing Application For Condonation Of Delay, We Are Satisfied That Delay In Filing Of Present Appeal Is Un-

delay of 323 days in filing of appeal is condoned and appeal is admitted for hearing on merits. 3. The revenue in appeal has raised as many as six grounds. All the grounds of appeal are in respect of single addition of Rs.1,41,36,733/- made u/s. 68 of the Income Tax Act,1961(hereinafter referred