KAPIL STONE CRUSHING CO,KALKA JI, NEW DELHI vs. INCOME TAX OFFICER, WARD 29(1), CIVIC CENTRE, NEW DELHI - 110002, CIVIC CENTRE, NEW DELHI

In the result, appeal of the assessee for AY 2009-10 & 2011-12 are dismissed

Bench: Shri Vikas Awasthyआअसं.2698और 2697/िद"ी/2024 (िन.व. 2009-10और 2011-12)

condonation of delay in filing of appeal citing detailed reasons. She further stated that the delay in filing of appeal was not intentional. The assessee filed its return of income for AY 2009-10 on 29.09.2009. The return of assessee was proceed by Central Processing Centre (CPC) u/s. 143(1) of the Income Tax Act, 1961(hereinafter referred

M/S. JAYCEES PUBLIC SCHOOL,NEW DELHI vs. ITO, RUDRAPUR

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

Bench: Shri H. S. Sidhu

condonation of delay in filing of appeal in the case of M/s Jaycees Public School for AY 2009-10 in ITA No. 289/Del/2017 u/s. 147/143(30 of the Income Tax Act, 1961. It is most respectfully submitted that the assessee filed its return declaring Nil income on 29.09.2009 for A Y 2009-10 after claiming exemption

NTPC BHEL POWER PROJECTS PVT. LTD. ,DELHI vs. ACIT CIRCLE-18(2), DELHI

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

condone the delay of 852 days in filing the appeal and admitted for adjudication. 6.The brief facts of the case are that assessee is EPC Contractor engaged to have certain preliminary site enabling assets for 6 facilitating project construction of 500MW unit Power Plant at site. The assessee has filed its return of income on 30-09-2015 declaring loss

RISHABH MINING PRIVATE LIMITED,DELHI vs. ITO,WARD-21(1), NEW DELHI

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

Bench: Shri Kul Bharat

depreciation be restored to the lower authorities for decision on merit. 8. On the other hand, Ld. Sr. DR opposed these submissions and supported the orders of the authorities below. He contended that the assessee failed to file any application for condonation of delay

RISHABH MINING PRIVATE LIMITED,NEW DELHI vs. ITO,WARD-21(1), NEW DELHI

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

Bench: Shri Kul Bharat

depreciation be restored to the lower authorities for decision on merit. 8. On the other hand, Ld. Sr. DR opposed these submissions and supported the orders of the authorities below. He contended that the assessee failed to file any application for condonation of delay

RISHABH MINING PRIVATE LIMITED,NEW DELHI vs. ITO,WARD-21(1), NEW DELHI

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

Bench: Shri Kul Bharat

depreciation be restored to the lower authorities for decision on merit. 8. On the other hand, Ld. Sr. DR opposed these submissions and supported the orders of the authorities below. He contended that the assessee failed to file any application for condonation of delay

RISHABH MINING PRIVATE LIMITED,NEW DELHI vs. ITO,WARD-21(1), NEW DELHI

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

Bench: Shri Kul Bharat

depreciation be restored to the lower authorities for decision on merit. 8. On the other hand, Ld. Sr. DR opposed these submissions and supported the orders of the authorities below. He contended that the assessee failed to file any application for condonation of delay

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

Appeals are dismissed in favour of the

condone the delay caused in the filing of the Cross Objections before the Tribunal in case of ACIT CC-3 vs M/s Goldstar Cement Pvt. Ltd. ITA No. 6177/Del/2013 for AY 2008-09. 4.0 Now we take up the application for the admission of an additional ground which is identical in the cases of ACIT, Central Circle-13, New Delhi

ACIT, NEW DELHI vs. M/S. BBN TRANSPORTATION PVT. LTD., NEW DELHI

Appeals are dismissed in favour of the

condone the delay caused in the filing of the Cross Objections before the Tribunal in case of ACIT CC-3 vs M/s Goldstar Cement Pvt. Ltd. ITA No. 6177/Del/2013 for AY 2008-09. 4.0 Now we take up the application for the admission of an additional ground which is identical in the cases of ACIT, Central Circle-13, New Delhi

A vs. HOLIDAYS (P) LTD,NEW DELHIVS.ITO WARD - 3(4), NEW DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Pandaasstt. Year 2016-17

delay has not been condoned despite the assesee having a reasonable cause, beyond its control, for filing the appeal not in time. 3. On the facts and circumstances of the case, Ld. CIT(A) has erred both on facts and in alw in dismissing the appeal in limine, without giving any finding on the merits of the case

ACIT CIRCLE 2 vs. NIIT ONLINE LEARNING LTD,

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

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

condonation of delay of three years, three months and eleven days, on the ground that the impugned disallowance was beyond the scope of assessment under section 153A, since the same was not based on any incriminating material/ document found during the course of search. It was argued that the assessee challenged the validity of the assessment made under section

ACIT CIRCLE 2 vs. NIIT ONLINE LEARNING LTD,

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

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

condonation of delay of three years, three months and eleven days, on the ground that the impugned disallowance was beyond the scope of assessment under section 153A, since the same was not based on any incriminating material/ document found during the course of search. It was argued that the assessee challenged the validity of the assessment made under section

ACIT CIRCLE 2 vs. NIIT ONLINE LEARNING LTD,

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

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

condonation of delay of three years, three months and eleven days, on the ground that the impugned disallowance was beyond the scope of assessment under section 153A, since the same was not based on any incriminating material/ document found during the course of search. It was argued that the assessee challenged the validity of the assessment made under section

CHUNNU FASHIONS,NEW DELHI vs. ACIT, CIRCLE- 32(1), NEW DELHI

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

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishiassessment Year: 2013-14 B. M. Sarin, Huf, Acit, Prop. Chunnu Fashions, Vs Circle : 32 (1) M–4, Green Park Main, New Delhi New Delhi - 110 016. Pan : Aachc6467R (Appellant) (Respondent)

condoned. 5. Disallowance of Depreciation of Rs. 59,41,974/- : The assessee is an HUF and was carrying on the business of manufacturing, exports and job work of readymade garments during the year under consideration. The assessee has claimed depreciation and other expenses in the Profit and Loss Account during the year. The assessee has been availing various credit facilities

ACIT, NEW DELHI vs. M/S GAHOI BUILDWELL PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos. 2702, 2703, 2710/Del/2013 Assessment Years 2007-08, 2008-09 & 2009-10

condone the delay in filing of cross objections as there were bonafide reasons. 34. Depreciation on wind mill Rs. 28,79,999/-; The facts

ACIT, NEW DELHI vs. M/S GAHOI BUILDWELL PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos. 2702, 2703, 2710/Del/2013 Assessment Years 2007-08, 2008-09 & 2009-10

condone the delay in filing of cross objections as there were bonafide reasons. 34. Depreciation on wind mill Rs. 28,79,999/-; The facts

ACIT, NEW DELHI vs. M/S GAHOI BUILDWELL PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos. 2702, 2703, 2710/Del/2013 Assessment Years 2007-08, 2008-09 & 2009-10

condone the delay in filing of cross objections as there were bonafide reasons. 34. Depreciation on wind mill Rs. 28,79,999/-; The facts

DCIT, NEW DELHI vs. M/S. GEE ISPAT PVT. LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and that of the department are dismissed

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

delay in filing the appeals is condoned and the appeals are admitted. & ITA Nos. 4256 to 4259/Del/2014 Gee Ispat Pvt. Ltd. 8. At the first instance, we take up the cross appeals for the assessment year 2005-06. The grounds raised by the assessee in its appeal read as under: “1. The order passed by the Ld. CIT(A)-XXXI