RAJBIR SINGH,GURGAON vs. ACIT, CENTRAL CIRCLE-19, NEW DELHI

In the result, Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Rajbir Singh Vs. Acit 1625A, The Magnolia, Dlf Central Circle-19, City, Phase-V, Gurgaon, Khandewalan, Haryana New Delhi Pan: Aaups2176H Appellant Respondent Assessee By Sh. Amarjeet Singh, Ca Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 14/11/2025 Order

delay of 09 days in filing the present Appeal is hereby condoned. 3. The Ld. Counsel for the Assessee submitted that the approval under Section 151 of the Income Tax Act, 1961 ('Act' for short) has been obtained from Pr. Commissioner of Income Tax, Delhi-1, and should have 2 Rajbir Singh Vs. ACIT been obtained from PCIT

UMAR DARAJ,MEERUT vs. ITO WARD-1(2)(4), MEERUT

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.Umar Daraj, Vs. Ito, Ward 1(2)(4), 153/1, Hapur Road, Meerut. Umar Nagar, Meerut – 250 001 (Uttar Pradesh). (Pan : Ainpd8766H) (Appellant) (Respondent) Assessee By : Shri Sumit Lal Chandani, Advocate Revenue By : Shri Dayainder Singh Sidhu, Citdr Date Of Hearing : 17.09.2025 Date Of Order : 10.12.2025 O R D E R Per S. Rifaur Rahman:

condone the delay in filing the appeal before the Tribunal. 4. Brief facts of the case are, the assessee filed its original return of income on 20.09.2015 declaring total income of Rs.7,66,440/-. The case of the assessee was reopened by issue of notice under section 148 of the Income-tax Act, 1961 (for short ‘the Act’) dated

NAGPAL ,UTTAR PRADESH vs. ITO WARD -2 (5) , CHANDAUSI

Appeal is allowed in above terms

delay of 617 days in filing the appeal, which was condoned. The primary issue was the validity of the Section 148 proceedings due to alleged lack of proper sanction from the specified authority.", "held": "The Tribunal noted that the notice for reassessment was issued beyond the prescribed period of three years from the end of the relevant assessment year. Consequently

DHARAMVIR KHOSLA,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

condonation of delay since assessee's application for rectification of the\nintimation under section 143(1) of the Act has been filed within time and same is\npending disposal. With the above said observation, the grounds of the assessee are\nrejected.\"\nPage | 12\nITA Nos. 3976 & 3977/Del/2025\nDharamvirKhosla (AY: 2019-20 & 2020-21)\n9. However, what is material is that

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

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

151 of WP 17.06.2019 Annexure P- 10 on pg. 329 of WP 17.06.2019 Annexure P-10 on pg. 233 of WP 17.06.2019 Annexure P-12 on pg. 299 of WP 11 Response to sec 274 notice dated 17.06.2019 filed by the Petitioner before AO 27.06.2019 Annexure P-13 on pg. 206 of WP 28.06.2019 Annexure

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

151 of WP 17.06.2019 Annexure P- 10 on pg. 329 of WP 17.06.2019 Annexure P-10 on pg. 233 of WP 17.06.2019 Annexure P-12 on pg. 299 of WP 11 Response to sec 274 notice dated 17.06.2019 filed by the Petitioner before AO 27.06.2019 Annexure P-13 on pg. 206 of WP 28.06.2019 Annexure

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

151 of WP 17.06.2019 Annexure P- 10 on pg. 329 of WP 17.06.2019 Annexure P-10 on pg. 233 of WP 17.06.2019 Annexure P-12 on pg. 299 of WP 11 Response to sec 274 notice dated 17.06.2019 filed by the Petitioner before AO 27.06.2019 Annexure P-13 on pg. 206 of WP 28.06.2019 Annexure

DY. COMMISSIONER OF INCOME TAX, GHAZIABAD vs. RITU CANSAL, GHAZIABAD

delay in filing the cross-objection was condoned.", "result": "Partly Allowed", "sections": [ "147", "148", "148A", "151", "151(i)", "151(ii)", "151(1

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, NOIDA, NOIDA vs. M/S RUDRA BULLDWELL HOMES PVT. LTD.,, DELHI

delay, we therefore condone the same\nand proceed to adjudicate this appeal.\n4.\nThe principal argument taken by the ld. Counsel for the assessee is that\nnotice under section 148 dated 18.07.2022 ought to have been issued by the Pr.\nChief Commissioner of Income Tax as mandated under section 151 of the Act.\nThe ld. Counsel drew our attention

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, DELHI, DELHI vs. ASHWANI KUMAR GUPTA, LUCKNOW

In the result, both the Revenue appeals stand dismissed

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Dcit, Central Circle-17, Vs. Ashwani Kumar Gupta, Delhi Gokhley Marg Room No. 244, Ara Lucknow Centre, Jhandewalan Uttar Pradesh-226001 Extension, New Delhi

condoned the delay in filing the appeal and admit the appeal for adjudication. 3. Briefly stated, facts are that in this case, the assessee filed his original return of income on 19.09.2012 declaring income of Rs. 93,64,400/-. A search and seizure operation u/s. 132 of the Income Tax Act, 1961 was carried out on 18.10.2019 in the case

DCIT, CENTRAL CIRCLE-17, DELHI vs. ASHWANI KUMAR GUPTA, LUCKNOW

In the result, both the Revenue appeals stand dismissed

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Dcit, Central Circle-17, Vs. Ashwani Kumar Gupta, Delhi Gokhley Marg Room No. 244, Ara Lucknow Centre, Jhandewalan Uttar Pradesh-226001 Extension, New Delhi

condoned the delay in filing the appeal and admit the appeal for adjudication. 3. Briefly stated, facts are that in this case, the assessee filed his original return of income on 19.09.2012 declaring income of Rs. 93,64,400/-. A search and seizure operation u/s. 132 of the Income Tax Act, 1961 was carried out on 18.10.2019 in the case

CIT vs. CREATIVE TRAVEL PVT LTD

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

condonation of delay of 66 days in re-filing the petition) 1. The abovementioned objections petition has been filed by the petitioner under Section 34 of the Arbitration and Conciliation Act, 1996 (in short, called the “Act”) against the Award dated 10th October, 2011 passed by the sole Arbitrator Mr.Harish Gulati. 2. Along with the petition, the petitioner filed

CIT vs. MOUNTAIN TOUCH BUILDERS P. LTD

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

1. The abovementioned objections petition has been filed by the petitioner under Section 34 of the Arbitration and Conciliation Act, 1996 (in short, called the “Act”) against the Award dated 10th October, 2011 passed by the sole Arbitrator Mr.Harish Gulati. 2. Along with the petition, the petitioner filed an application under Section 151 CPC for condonation of delay

PUSHPANJALI CONSTRUCTIONS PRIVATE LIMITED,PUSHPANJALI PALACE,DEHLI GATE,AGRA vs. DCIT, CEN CIR GHAZIABAD

In the result appeal filed by the assessee is partly allowed

condone the delay in filing the appeal\nbefore the Tribunal.\n4.\nGround Nos.1, 9 and 11 are general in nature, hence not adjudicated. At\nthe time of hearing, ld. AR of the assessee has not pressed Ground Nos.2,\n3, 7 & 8, relating to initiation of proceedings u/s 153C and DIN issues\nhence the same are dismissed as not pressed

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

1 rule, 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

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

1 rule, 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

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

condonation of delay in filing of these two appeals" is not based on correct appreciation of facts on record and therefore unsustainable. 2.2That conclusion of the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), New Delhi that "accordingly, appellant's all grounds of appeal are dismissed as not maintainable and thereby appellant two appeals

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

condonation of delay in filing of these two appeals" is not based on correct appreciation of facts on record and therefore unsustainable. 2.2That conclusion of the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), New Delhi that "accordingly, appellant's all grounds of appeal are dismissed as not maintainable and thereby appellant two appeals