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

NARESH KUMAR,SHANTI NAGAR, MODEL TOWN, PANIPAT, HARYANA, INDIA vs. ASSESSING OFFICER, WARD ONE, PANIPAT, HARYANA, INDIA

In the result, the appeal of the assessee in ITA No

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

delay in filing the appeal may be condoned beyond the control of the Appellant.” …………… For A.Y. 2023-24 “That the appellant aggrieved by the Intimation order u/s 143(1) read with section 144B

NARESH KUMAR,SHANTI NAGAR, MODEL TOWN, PANIPAT, HARYANA, INDIA vs. ASSESSING OFFICER, WARD NO. ONE, PANIPAT HARYANA, INDIA

In the result, the appeal of the assessee in ITA No

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

delay in filing the appeal may be condoned beyond the control of the Appellant.” …………… For A.Y. 2023-24 “That the appellant aggrieved by the Intimation order u/s 143(1) read with section 144B

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 r.w.s. 147 and 144B

IMPERIAL AUTO INUDSTRIES LIMITED,DELHI vs. DCIT, DELHI

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. No. 3927/Del/2023 (Assessment Year : 2020-21) M/S. Imperial Auto Vs. Asst. Director Of Income Tax Industries Ltd., Centralized Processing Plot No.202, Kushal Cell, Bengaluru Bazar, 32-33, Nehru Place, New Delhi-110019 Pan: Aaaci 0645 J (Appellant) .. (Respondent)

144B of the Act dated 21.09.2022, it was found from the computation of assessed income that reduction in refund and aggregate variation became Rs.25,16,07,826/- in assessed income even when the addition in assessment order was only Rs.1,92,26,836/- was due to the impugned order under Section 143(1) of the Act dated 23.12.2021 Imperial Auto

AVA RESOURCES PRIVATE LIMITED,NEW DELHI vs. DCIT CENTRAL 1(1), NEW DELHI

In the result, the Appeal of the Assessee is partly allowed for

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 3401/Del/2024, (A.Y.2019-20)

condoning the delay in filing the Appeal of 35 days despite the Assessee submitting in response to deficiency letter issued by the NFAC that delay in filing of appeal was on account of initial advice of a senior counsel to file a writ before the Hon'ble Delhi High Court which writ was withdrawn on the advice of the High

SHIVANI TAYAL,NEW DELHI vs. INCOME TAX OFFICER, WARD 49(1), NEW DELHI, DELHI

In the result, Appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Shivani Tayal Vs. Income Tax Officer, C-27, Shop No.9-10, Ward 49(1), Mansarovar Garden, New New Delhi Delhi Pan: Andpt8647E Appellant Respondent Assessee By Advocate Ragini Handa Revenue By Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 13/06/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of The Cit(A)/National Faceless Appeal Centre (‘Nfac’ For Short) Dated

Section 144B of the Act on 27/01/2023 against the Assessee by determining the income of the Assessee at Rs. 1,40,24,500/-. Aggrieved by the assessment order dated 27/01/2023, the Assessee preferred an Appeal before the Ld. CIT(A) with a delay of 10 days. The Assessee contended before the Ld. CIT(A) that delay of 10 days

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 in filing of appeal before the learned CIT(A) may be condoned. 5. On merit, the ld. AR of the assessee submits that the Assessing Officer made addition of Rs.45.00 lakhs on account of cash deposit during 3 Rahul Legal Heir of Late Shri Virendra Bhati demonetisation period. Admittedly, the assessee was in the business brick kiln, wherein majority

SEHKARI GANNA VIKAS SAMITI LIMITED SUAR,RAMPUR vs. ITO , RAMPUR

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

Bench: Shri Vikas Awasthyआअसं.924/िद"ी/2024 (िन.व. 2020-21) Sekhari Ganna Vikas Samiti Ltd., Village Dhanori, Suar, Rampur, Up 244924 ...... अपीलाथ"/Appellant Pan: Aafts-7805-L

144B of the Act, the assessee filed appeal before the CIT(A). The appeal filed by the assessee before the CIT(A) was time barred by 236 days. The assessee filed application for condonation of delay giving reasons for delay in filing of appeal. The CIT(A) without appreciating the reasons dismissed appeal of assessee in limine on the ground

INDRESH ARYA,GAUTAMBUDH NAGAR vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT , NEAC

In the result, the captioned appeal of the assessee is allowed for\nstatistical purposes

condoned the delay after finding sufficient cause. Since the Ld.CIT(A) had not decided the appeal on merits, the matter was remanded back to the Ld.CIT(A) for a decision on merits after providing the assessee with a reasonable opportunity of being heard.", "result": "Partly Allowed", "sections": [ "250", "147", "144", "144B

RAMAN GARG,NARNAUL vs. ITO, WARD-1, NARNAUL

The appeal of the assessee is allowed for statistical purposes

section 144B\nof the Income Tax Act, 1961 (hereinafter referred to as 'the Act') passed by\nAssessment Unit of Income-tax Departmentfor AY: 2018-19.\n2.\nOn hearing both sides we find that there is delay in filing of the appeal\nfor which an application for condonation

CRYPTOGRAPHIC IT SOLUTIONS PRIVATE LIMITED,DELHI vs. DCIT CIRCLE 4(2), C R BUILDING

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

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh

Section 147 r.w.s. 144B of the Income-tax Act, ITA No.- 4075/Del/2025 Cryptographic IT Solu"ons Pvt. Ltd. 1961(hereinafter referred to as ‘the Act’) passed the Ld. Assessing Officer (‘Ld. AO’, for short). 2. During the course of hearing, none appeared on behalf of the assessee, nor was any application for adjournment placed on record. Therefore, the case

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION- 2, NEW DELHI vs. HYUNDAI ROTEM COMPANY

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

delay of 103 days in filing the appeal stands condoned. 2. The application stands disposed of. Signed By:PRADEEP SHARMA Signing Date:29.10.2025 18:22:45 Signature Not Verified ITA No.304/2025 Page 2 of 46 ITA 304/2025 3. The present appeal has been filed by the appellant who is the Commissioner of Income Tax (International Taxation)-2, New Delhi under

MUKESH SONI,ROHTAK vs. ITO ROHTAK, ROHTAK

In the result, the Appeal of the Appellant is partly allowed for

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalmukesh Soni Vs Ito House No. 587, Sector 14, Rohtak, Aaykar Bhawan, Rohtak, Haryana Delhi Road, Rohtak, Haryana Pan: Aoepk2644C

delay of 75 days in filing the present Appeal is hereby condoned. 4. Brief facts of the case are that, an assessment order came to be passed on 27/09/2022 u/s 147 r.w. Section 144 r.w. Section 144B

SAHKARI GANNA VIKAS SAMITI LTD UNN,SHAMLI vs. AO NFAC DELHI, DELHI

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

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

144B of the Act on 25- 09-2022 determining total income at Rs. 5,85,20,439/- after making addition of Rs. 4,21,05,997/- on account of unexplained investment under section 69 read with section 115BBE of the Act; addition of Rs. 10,20,921/- on account of unexplained income under section 69A read with section 115BBE

SAHKARI GANNA VIKAS SAMITI LTD UNN,SHAMLI vs. AO NFAC DELHI, DELHI

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

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

144B of the Act on 25- 09-2022 determining total income at Rs. 5,85,20,439/- after making addition of Rs. 4,21,05,997/- on account of unexplained investment under section 69 read with section 115BBE of the Act; addition of Rs. 10,20,921/- on account of unexplained income under section 69A read with section 115BBE

KRISHNA GOPAL SARAF,NEW DELHI vs. ACIT, CC- 28, NEW DELHI

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

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

144B of the Act on 25- 09-2022 determining total income at Rs. 5,85,20,439/- after making addition of Rs. 4,21,05,997/- on account of unexplained investment under section 69 read with section 115BBE of the Act; addition of Rs. 10,20,921/- on account of unexplained income under section 69A read with section 115BBE

REFRESHMENT PRODUCT SERVICE INDIA PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(1), NEW DELHI

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

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2018-19 Refreshment Product Vs. Acit Service India Private Circle – 19 (1) Limited, B-91, Mayapuri New Delhi Industrial Area, Phase-1, New Delhi Pan No.Aagcr4112D (Appellant) (Respondent) Appellant By Sh. Sachit Jolly, Advocate Sh. Abhyudaya Shankar Bajpai, Advocate Sh. Aditya Rathore, Advocate Respondent By Ms. Shashi Kajle, Sr. Dr Date Of Hearing: 12/08/2024 Date Of Pronouncement: 16/08/2024 Order Per Sudhir Kumar, Jm:

144B of the IT Act 1961 [hereinafter referred as ‘the Act’]. 2. The assessee has raised the following grounds of appeal :- 1. Ground No.1 – General That on the facts and circumstances of the case and in law, the order passed by Ld. CIT(A) dismissing the appeal due to delay in filing of the appeal, without even giving an opportunity

OIL INDUSTRY DEVELOPMENT BOARD,DELHI vs. DCIT, DELHI

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

Bench: Sh. Shamim Yahya & Sh. Sudhir Kumarassessment Year: 2011-12 Oil Industry Development Vs. Dcit, Board, Circle -51 (1), 301, World Trade Centre, New Delhi Cannaught Circus New Delhi. Pan No. Aaajo0032A (Appellant) (Respondent)

section 144B of the Income Tax Act 1961[hereinafter referred to as “the Act”]. 2. The brief facts of the case are that the assessee is an autonomous institution under the aegis of Ministry of petroleum, Oil & Natural Gas constituted by an act of Parliament called Oil Industries (Development) Act, 1974 and is engaged in providing financial assistance