PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144

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

section 144 of the Income-tax Act, 1961 (for short ‘the Act’) on 28.02.2005. The Registry has pointed out delay of 3853 days in filing these appeal. Therefore, at the outset, we have to address the issue of condonation

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

section 144 of the Income-tax Act, 1961 (for short ‘the Act’) on 28.02.2005. The Registry has pointed out delay of 3853 days in filing these appeal. Therefore, at the outset, we have to address the issue of condonation

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

section 144 of the Income-tax Act, 1961 (for short ‘the Act’) on 28.02.2005. The Registry has pointed out delay of 3853 days in filing these appeal. Therefore, at the outset, we have to address the issue of condonation

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

section 144 of the Income-tax Act, 1961 (for short ‘the Act’) on 28.02.2005. The Registry has pointed out delay of 3853 days in filing these appeal. Therefore, at the outset, we have to address the issue of condonation

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

Section 249(3) of the I.T. Act. The appeal is therefore not admitted and proceeded with, and therefore dismissed in limine. However, without any prejudice to the rejection of appellant's condonation of delay plea resulting in appeal being dismissed in limine, appellant's appeal is considered for disposal on facts of case as available on record and keeping

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

Section 249(3) of the I.T. Act. The appeal is therefore not admitted and proceeded with, and therefore dismissed in limine. However, without any prejudice to the rejection of appellant's condonation of delay plea resulting in appeal being dismissed in limine, appellant's appeal is considered for disposal on facts of case as available on record and keeping

EAST END APARTMENTS CGHS LTD,DELHI vs. ITO, WARD 60(1), DELHI

In the result, the appeal of the assessee is accordingly allowed as above terms for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

condone the delay. 4. Aggrieved by the impugned order, the assessee is in appeal before us and raised following grounds of appeal: “1. The CIT (Appeals)/National Faceless Appeal Centre (NFAC) has grievously erred in law and on facts, confirming the order passed under section 144

JAGDISH SINGH,GHAZIABAD vs. ITO WARD - 1(3), GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

Delay condoned Application ‘It is requested, to kindly provide the sufficient and reasonable time, opportunity for hearing before taking any decision” in reply filed on 21.02.2019 in continuation of reply dated 12.02.2019 against Notice dt. 28.01.2019 related to F. No. CIT(A)GZB/2018-19/1527. ii. That the Ld. CIT (A) has not considered the circumstances for not appearing before the concerning

DIVESH VERMA,BENGALURU vs. ITO,WARD-1(1), FARIDABAD

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

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Divesh Verma, Vs. Income Tax Officer, C-804, Veracious Vani Vilas Ward-1(1), Apartments, Doddaballapur Faridabad Main Road, Yelahanka, (Haryana) Bengalure-560064, Karnataka Pan: Aehpv6594H (Appellant) (Respondent)

section 90 of the Act read with CBDT Circular No. 333 dated 2nd April, 1982. The relief claimed was denied and TDS credit was not allowed in full as reflected in Form 26AS by then Ld. AO vide order dated 04.01.2020. 3. Against order dated 04.01.2020 of Ld. Assessing Officer, the appellant/assessee filed application for condonation of delay of 144

ANIL JAIN ,NEW DELHI vs. INCOME TAX OFFICER , DELHI

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

Bench: Shri Pradip Kumar Kediaassessment Year 2011-12

Section 144 of the Income Tax Act, 1961 (the Act) concerning A.Y. 2011-12. 2. The assessee as per its grounds of appeal has raised several grievances. One of the grievance relates to adjudication of first appellate order ex-parte refusing to condone delay

AMIT GUPTA,GHAZIABAD vs. ITO WARD - 1(5), GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryamit Gupta Vs. Ito D-63, Gf, Kaushambi, Ward-1(5), Ghaziabad, Up-201 012 Ghaziabad

condonation of delay filed by the appellant. 4. The Ld. CIT (A) has grossly erred on facts as well as in law in confirming the addition of Rs. 61,43,940/- without appreciating the fact that the Ld. AO passed order under section 144

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

144, order u/s 147, order u/s 155, order u/s 250, order u/s 254, order u/s 260, order u/s 262, order u/s 263, order u/s 264, order u/s 245D(4). It directs the revenue authorities to re- compute the interest payable and to notify the assessee with a demand notice in case there is any increase in the interest payable

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

144, order u/s 147, order u/s 155, order u/s 250, order u/s 254, order u/s 260, order u/s 262, order u/s 263, order u/s 264, order u/s 245D(4). It directs the revenue authorities to re- compute the interest payable and to notify the assessee with a demand notice in case there is any increase in the interest payable

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

144, order u/s 147, order u/s 155, order u/s 250, order u/s 254, order u/s 260, order u/s 262, order u/s 263, order u/s 264, order u/s 245D(4). It directs the revenue authorities to re- compute the interest payable and to notify the assessee with a demand notice in case there is any increase in the interest payable

DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

144, order u/s 147, order u/s 155, order u/s 250, order u/s 254, order u/s 260, order u/s 262, order u/s 263, order u/s 264, order u/s 245D(4). It directs the revenue authorities to re- compute the interest payable and to notify the assessee with a demand notice in case there is any increase in the interest payable

CHANDRAPAL,GHAZIABAD vs. ITO WARD-1(2), GHAZIABAD

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

Bench: Shri R.K. Panda

section 144/ 147 of the I.T. Act, 1961. I find the Ld. CIT(A) issued notice of hearing to the assessee in the address given as per Form No.35 asking the assessee to explain the delay in filing of the appeal. However, there was no response from the side of the assessee, for which, the Ld. CIT(A) was constrained

MARKS CONSOLIDATED BUSINESS LTD.,,NEW DELHI vs. ITO, WARD-6(2), NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year : 2003-04 Marks Consolidated Vs. Ito, Ward 6(2), Business Ltd., New Delhi 1497, Bhardwaj Bhawan, Wazir Nagar, Kotla , New Delhi (Pan: Aaacm8113H)

144 read with section 147 of the Income Tax Act, 1961 which is bad in law and against the facts and circumstances of the case. The order therefore deserves to be quashed. 2. The AO has erred in law and facts by issuing notice u/s. 148 of the Income Tax Act, 1961 as reasons recorded and satisfaction accorded

HAR PRASHAD BHUTANI,GHAZIABAD vs. ITO WARD - 1(3), GHAZIABAD

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

Bench: Shri R.K. Panda

144 of 3 ITA.No.1522/Del./2020 Shri Harparshad Bhutani, Ghaziabad. the I.T. Act, 1961. He observed that the assessee filed return of income on 12.03.2011 declaring income of Rs.1,62,260/-. The assessee himself appeared before the A.O. and filed copy of bank statement only. Further, the assessee did not appear thereafter to explain the source of cash deposited