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

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, CENTRAL CIRCLE-1, NOIDA, NOIDA vs. M/S RUDRA BULLDWELL HOMES PVT. LTD.,, DELHI

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla, Accountnat Member

delay, we therefore condone the same and proceed to adjudicate this appeal. 4. The principal argument taken by the ld. Counsel for the assessee is that notice under section 148 dated 18.07.2022 ought to have been issued by the Pr. Chief Commissioner of Income Tax as mandated under section 151 of the Act. The 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

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

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

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

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

condoned the delay of 10 days and should have decided the appeal on its merit. In so far as, merit is concerned. It is the case of the Assessee that the issueinvolved in the appeal is squarely covered in the ratio laid down by the Hon'ble Supreme Court in the case of union of India Vs. Rajiv Bansal (supra

NAVAL SETH L/H LATE SH. GHANSHAM DASS SETH,DELHI vs. ACIT CIRCLE-28(1), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble Vice- & Mrs. Renu Jauhri, Hon’Ble

delay is hereby condoned. 3. The Assessee has raised following grounds of Appeal which are reproduced as below: “1. On the facts and circumstances of the case, the order passed by the National Faceless Appeal Centre (NFAC) is bad both in the eye of law and on facts. 2. On the facts and circumstances of the case, NFAC has erred

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S RUDRA BUILDWELL HOMES PVT. LTD, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. M/S. Rudra Buildwell Homes Dcit, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi Pan: Aafcr6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising Out Of Ita No.602/Del/2025] Assessment Year: 2016-17 M/S. Rudra Buildwell Vs. Dcit, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida Pan: Aafcr6959P (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, Itp Department By Sh. Rajesh Chandra, Cit(Dr) Date Of Hearing 12.08.2025 Date Of Pronouncement 29.08.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.602/Del/2025 & Assessee’S Cross Objection C.O. No. 106/Del/2025 For Assessment Year 2016-

delay of 10 days in filing of instant cross objection is hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It transpires during the course of hearing that there arises the first and foremost issue of validity of the impugned reopening/reassessment itself as the learned lower authorities have set into motion

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