SWATY MEHTA,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, DELHI

In the result, the appeals of the assessees are partly allowed as

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Sonia Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Swaty Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

delay in filing the appeal before the Tribunal by both these assessees is condoned and the appeals are admitted for hearing on merits. 3. Coming to merits, the Ld. Counsel for the assessee referring to ground no.3 of grounds of appeal in the case of Sonia Mehta and ground no.4 in the case of Swati Mehta stated that in these

SONIA MEHTA,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, DELHI

In the result, the appeals of the assessees are partly allowed as

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Sonia Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Swaty Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

delay in filing the appeal before the Tribunal by both these assessees is condoned and the appeals are admitted for hearing on merits. 3. Coming to merits, the Ld. Counsel for the assessee referring to ground no.3 of grounds of appeal in the case of Sonia Mehta and ground no.4 in the case of Swati Mehta stated that in these

RAKESH PATEL,NEW DELHI vs. ITO WARD 60(8), NEW DELHI

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

Bench: Shri Saktijit Dey, Hon’Ble & Shri Avdhesh Kumar Mishra

section 144A of the Act. Aggrieved, the appellant filed appeal along with the condonation delay application before the Ld. CIT(A), who did not condone

COMMISSIONER OF INCOME TAX vs. GITWAKO FARMS (I) P.LTD.

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

delay in refiling the appeal is condoned subject to ITA No740/2010 Page 2 of 16 payment of cost of Rs.5,000/- to Delhi High Court Legal Services Committee. Accordingly, the application stands disposed of. ITR No.740/2009 1. Notice. Mr.Yadav enters appearance and accepts notice on behalf of the respondent. 2. Heard the counsel for the parties. The present appeal

COMMISSIONER OF INCOME TAX vs. GITWAKO FARMS (I) P.LTD.

The appeal is dismissed

delay in refiling the appeal is condoned subject to 2011:DHC:1041-DB ITA No740/2010 Page 2 of 16 payment of cost of Rs.5,000/- to Delhi High Court Legal Services Committee. Accordingly, the application stands disposed of. ITR No.740/2010 1. Notice. Mr.Yadav enters appearance and accepts notice on behalf of the respondent. 2. Heard the counsel for the parties

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. YASMIN KAPOOR, DELHI

Appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technicalities. ” 3.6 The Hon‟ble ITAT Mumbai in the case of Smt. Usha Satish Salvi vs ACIT Central Circle-4(4), Mumbai in ITA Nos. 4239,4237 & 4238/Mum/2023 dated

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. DEEPA TALWAR, DELHI

Appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technicalities. ” 3.6 The Hon‟ble ITAT Mumbai in the case of Smt. Usha Satish Salvi vs ACIT Central Circle-4(4), Mumbai in ITA Nos. 4239,4237 & 4238/Mum/2023 dated

PAWAN KUMAR HUF,DAYANAND NAGAR vs. PRINCIPAL COMMISSIONER INCOME TAX , GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: BEFORESHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ANDSHRI SUDHIR KUMAR (Judicial Member)

delay is condoned in filing the appeal, hence. the appeal is admitted for hearing on merit. 3. The brief facts of the case are that the assessment proceeding u/s 147 of the Act was initiated on the basis of information received from DDIT (Inv) Unit-6(3), New Delhi vide dated 12-03-2021 that the assessee Pawan Kumar

DILEEP K GUPTA,DELHI vs. DCIT, CC-31 , DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities.” 5. It is farther submitted that there cannot be any presumption drawn against the approving authority with regard to application of mind merely on the ground that number

DILEEP K GUPTA,DELHI vs. DCIT CC-31, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities.” 5. It is farther submitted that there cannot be any presumption drawn against the approving authority with regard to application of mind merely on the ground that number

DILEEP K GUPTA,DELHI vs. DCIT CC-31, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities.” 5. It is farther submitted that there cannot be any presumption drawn against the approving authority with regard to application of mind merely on the ground that number

DILEEP K GUPTA,DELHI vs. DCIT CC-31 , DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities.” 5. It is farther submitted that there cannot be any presumption drawn against the approving authority with regard to application of mind merely on the ground that number

DILEEP K GUPTA,DELHI vs. DCIT, CC-31, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities.” 5. It is farther submitted that there cannot be any presumption drawn against the approving authority with regard to application of mind merely on the ground that number

DILEEP K GUPTA,DELHI vs. DCIT CC-31, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities.” 5. It is farther submitted that there cannot be any presumption drawn against the approving authority with regard to application of mind merely on the ground that number

DILEEP KUMAR GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

In the result, appeal filed by the assessee is allowed

delay should be condoned. In the legal arena, an attempt should always\nbe made to allow the matter to be contested on merits rather than to throw it\non such technalities.\"\n5. It is farther submitted that there cannot be any presumption drawn against\nthe approving authority with regard to application of mind merely on the\nground that number

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. SUNCITY INFRASTRUCTURES PRIVATE LIMITED, DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwaldy. Cit, Suncity Infrastructures Pvt. Ltd., Delhi. Lgf-10, Vasant Square Mall, Vs. Vasant Kunj, New Delhi-110070. Pan-Aaics7928N (Appellant) (Respondent) Assessee By Shri Ved Jain, Advocate & Shri Pawan Garg, Ca Department By Shri Mahesh Kumar, Cit-Dr Date Of Hearing 01/07/2025 Date Of Pronouncement 26/09/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 20.08.2024 In Appeal No. Nfac/2014-15/10115325 Arising Out Of The Order Passed U/S 147 R.W.S.144B Dated 29.03.2021 For Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is A Company Engaged In The Business Of Real State. The Return Of Income Of The Year Under Appeal Was Filed On 30.09.2015 Declaring Total Income Of Rs.2,93,54,930/- & The Same Was Assessee U/S 143(3) Of The Act Vide Order Dated 24.11.2017 Wherein The Income Declared Was Accepted By The Ao. Thereafter, Based On The Information That The Assessee Has Dcit Vs. Suncity Infrastructures Pvt. Ltd. Allotted Preference Shares To One Shri Tarun Agarwal, At 16546/- Per Which Were Not Commensurate With The Financials Of The Company & After Obtaining The Approval Form The Competent Authority Notice Was Issued U/S 148 Dated 31.03.2021 Which Was Served Upon The Assessee On 01.04.2021. Thereafter, Reassessment Order Was Passed U/S 147 R.W.S. 144B Of The Act Wherein Addition Of Rs.11,00,00,000/- Was Made On Account Of Share Premium Treated As Unexplained U/S 68 Of The Act R.W.S 115Bbe Of The Act.

144A (b) as per the directions of the apex Court in the Ashish Agarwal (Supra) Judgement. 31.4. Category D. The petitions challenging Notices fating under category 'D' which were only uploaded in the E-Filling portal of the assesses without any real time alert, are disposed of with the direction to the JAOs to determine the date and time when

DILEEP KUMAR GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-31, NEW DELHI

In the result, appeal filed by the assessee is allowed

delay should be condoned. In the legal arena, an attempt should always\nbe made to allow the matter to be contested on merits rather than to throw it\non such technalities.\"\n5. It is farther submitted that there cannot be any presumption drawn against\nthe approving authority with regard to application of mind merely on the\nground that number

PR COMMISSIONER OF INCOME TAX CENTRAL 2 vs. GOPAL KUMAR GOYAL

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

delay of 103 days in re-filing the appeal is condoned. The application shall stand disposed of. ITA 593/2023, ITA 635/2023, ITA 636/2023, ITA 638/2023, ITA 639/2023, ITA 640/2023, ITA 641/2023, ITA 642/2023, ITA 643/2023, ITA 644/2023, ITA 645/2023, ITA 652/2023, ITA 653/2023, ITA 659/2023, ITA 2/2024, ITA 3/2024, ITA 14/2023 & ITA 21/2024 1. These set of appeals arise

PR COMMISSIONER OF INCOME TAX vs. MS BELIEVE DEVELOPERS AND PROMOTERS P LTD

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

delay of 103 days in re-filing the appeal is condoned. The application shall stand disposed of. ITA 593/2023, ITA 635/2023, ITA 636/2023, ITA 638/2023, ITA 639/2023, ITA 640/2023, ITA 641/2023, ITA 642/2023, ITA 643/2023, ITA 644/2023, ITA 645/2023, ITA 652/2023, ITA 653/2023, ITA 659/2023, ITA 2/2024, ITA 3/2024, ITA 14/2023 & ITA 21/2024 1. These set of appeals arise