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

condone delay, I dismiss the appeals without admitting them. 11. In the result, the appeals are dismissed. ITA No.2783/Del/2012 for AY: 1993-94 ITA No. 2784/Del/2012 for AY:1994-95 12. These two appeals arise out of proceedings under section 154 of the Act. 13. Briefly the facts are, for the assessment year under dispute, the assessee did not file

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

condone delay, I dismiss the appeals without admitting them. 11. In the result, the appeals are dismissed. ITA No.2783/Del/2012 for AY: 1993-94 ITA No. 2784/Del/2012 for AY:1994-95 12. These two appeals arise out of proceedings under section 154 of the Act. 13. Briefly the facts are, for the assessment year under dispute, the assessee did not file

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

SHRI CHETAN SETH,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

condone the delay of 2947 days and admit this appeal for hearing. 3. Grounds of appeal raised by the assessee in ITA No.1808/Del/2023 for AY 2004-05 are as under:- “1.1. That the CIT (A) erred on facts and in law in not holding that the assessment order passed by the assessing officer under section 147/144 of the Income

CHETAN SETH,NEW DELHI vs. ITO,WARD-15(3), DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

condone the delay of 2947 days and admit this appeal for hearing. 3. Grounds of appeal raised by the assessee in ITA No.1808/Del/2023 for AY 2004-05 are as under:- “1.1. That the CIT (A) erred on facts and in law in not holding that the assessment order passed by the assessing officer under section 147/144 of the Income

SHRI CHETAN SETH,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

condone the delay of 2947 days and admit this appeal for hearing. 3. Grounds of appeal raised by the assessee in ITA No.1808/Del/2023 for AY 2004-05 are as under:- “1.1. That the CIT (A) erred on facts and in law in not holding that the assessment order passed by the assessing officer under section 147/144 of the Income

ISWAR CHAND DUBEY,DELHI vs. ITO,WARD-68 (1), DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

condone the delay of 2947 days and admit this appeal for hearing. 3. Grounds of appeal raised by the assessee in ITA No.1808/Del/2023 for AY 2004-05 are as under:- “1.1. That the CIT (A) erred on facts and in law in not holding that the assessment order passed by the assessing officer under section 147/144 of the Income

PUNIT KUMAR AGGARWAL,DELHI vs. ITO,WARD-36(2), DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

condone the delay of 2947 days and admit this appeal for hearing. 3. Grounds of appeal raised by the assessee in ITA No.1808/Del/2023 for AY 2004-05 are as under:- “1.1. That the CIT (A) erred on facts and in law in not holding that the assessment order passed by the assessing officer under section 147/144 of the Income

KRISHAN KUMAR MAKRANIA PRO. M/S. MAKRANIA OIL MILL,,BHIWANI vs. DCIT CENTRAL CIRCLE-I, GURGAON

In the result, assessee’s appeal in ITA No

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2011-12)

section 147 of the Income Tax Act, 1961 (hereinafter referred as “Act”) for assessment year 2011-12 whereby and where under the addition made by the AO was confirmed. 2. At the threshold, it is noted that the appeal is time barred by 272 days. In this regard, Ld. AR has reiterated the contentions raised in the application dated

RAGHUBIR SINGH PUNIA,NEW DELHI vs. ITO, WARD 30(8), NEW DELHI., NEW DELHI

In the result, the appeal of the assessee is partly allowed as

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2252/Del/2024 िनधा"रणवष"/Assessment Year: 2012-13

delay in filing of appeal is hereby condoned and the appeal is admitted. 4. Referring to ground no.1 of grounds of appeal the Ld. Counsel for the assessee submits that assessee challenged the order of the Ld.CIT(A)-NFAC in upholding the initiation of reassessment proceedings in as much as the CIT(A) has failed to appreciate that the reasons

MAHALAXMI ORNAMENTS HOUSE PVT. LTD.,NEW DELHI vs. ITO,WARD-16(1), NEW DELHI

In the result, all three captioned appeals are allowed on legal grounds

Bench: Shri Chandra Mohan Garg

condonation of delay are allowed and appeals are admitted for hearing. Application for admission of additional grounds:- 8. In these applications assessee seeks to admit following additional grounds of appeal:- Additional Ground No.1 That under the facts, proceedings w/s.147/148 are unwarranted since initiated on the basis of information and documents found and seized in search of a 3rd party, from

MAHALAXMI ORNAMENTS HOUSE PVT. LTD.,NEW DELHI vs. ITO,WARD-16(1), NEW DELHI

In the result, all three captioned appeals are allowed on legal grounds

Bench: Shri Chandra Mohan Garg

condonation of delay are allowed and appeals are admitted for hearing. Application for admission of additional grounds:- 8. In these applications assessee seeks to admit following additional grounds of appeal:- Additional Ground No.1 That under the facts, proceedings w/s.147/148 are unwarranted since initiated on the basis of information and documents found and seized in search of a 3rd party, from

MAHALAXMI ORNAMENTS HOUSE PVT. LTD.,NEW DELHI vs. ITO,WARD-16(1), NEW DELHI

In the result, all three captioned appeals are allowed on legal grounds

Bench: Shri Chandra Mohan Garg

condonation of delay are allowed and appeals are admitted for hearing. Application for admission of additional grounds:- 8. In these applications assessee seeks to admit following additional grounds of appeal:- Additional Ground No.1 That under the facts, proceedings w/s.147/148 are unwarranted since initiated on the basis of information and documents found and seized in search of a 3rd party, from

R.D. VOHRA HUF,NEW DELHI vs. PCIT, FARIDABAD

In the result, the application for condonation of delay of 165 days in filing\nappeal and appeal of assessee are allowed

147 of the Act is unsustainable in eyes\nof law and is set aside. Likewise, the impugned order under Section 263 of the\nAct is illegal and is set aside. Accordingly, additional ground of appeal no.1 and\nground nos.1 to 3 in Form 36, are allowed.\n19.\nIn the result, the application for condonation of delay

ACIT, CIRCLE-26(2), NEW DELHI vs. VIKRAM ELECTRIC EQUIPMENT P.LTD, NEW DELHI

The appeal of the Revenue is dismissed as\ninfructuous

delayed, but the delay was condoned. The core issue revolves around the validity of the notice issued under Section 148 of the Income Tax Act for reassessment.", "held": "The Tribunal held that the notice under Section 148 of the Income Tax Act was not validly served on the assessee due to being sent to a wrong address and improper affixture

RAHUL RASTOGI,NEW DELHI vs. PCIT, GHAZIABAD

condoned the delay due to the assessee's physical disabilities and autistic condition. The Tribunal held that the validity of the original assessment order can be challenged even in proceedings under Section 263, especially when the original assessment order is alleged to be void ab initio due to jurisdictional defects like an invalid sanction.", "result": "Allowed", "sections": [ "263", "151", "147

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