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)

Section 143(3) of the Act and thus the said appeal was found not maintainable by the Learned CIT(A). Hence, the instant appeal before us. 4. Learned CIT(A), as it appears from the order impugned observed the following while rejecting the appeal preferred by the assessee : “3.4. I have carefully considered the explanation of the appellant in support

HUGHES COMTEL PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-11(1), DELHI

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

198) 17itd 1021 (Hon'ble Calcutta ITAT) has passed the order in favor of revenue. 7.9 In view of the above discussions and decisions, the request for condonation of delay is rejected as the same is not maintainable in view of the provisions of Section

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

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

The appeals of the assessee are partly allowed

Bench: Shri Satbeer Singh Godara\Nand\Nshri Brajesh Kumar Singh\Nita Nos.1808/Del/2023 & 2983, 2984 & 2985/Del/2015\N[Assessment Years: 2004-05, 2005-06, 2006-07 & 2007-08]\Nshri Chetan Seth,\Nplot No.14, Lcs, Sector-B-1,\Nvasant Kunj,\Nnew Delhi-110070\Npan-Aolps2992A\Nappellant\Nincome Tax Officer,\Nward-15(3),\Nvs New Delhi\Nrespondent\Nappellant By\Nrespondent By\Nshri Arun Kishore, Ca &\Nshri Alok Suri, Ca\Nshri Rajesh Kumar Dhanesta, Sr.\N(Dr)\Ndate Of Hearing\Ndate Of Pronouncement\N28.03.2025\N25.06.2025\Norder\Nper Brajesh Kumar Singh, Am,\Nthese Four Appeals Filed By The Assessee Are Directed Against The\Norder Of Ld. Commissioner Of Income Tax (Appeals)-7, Delhi, Dated\N24.02.2015 For Ay 2004-05, 27.02.2015 For Ay 2005-06, 2006-07 And\N2007-08 Respectively Arising Out Of Assessment Orders Passed U/S 147/144\Nof The Income Tax Act, 1961 (Hereinafter Referred To ‘The Act') Dated\N31.10.2011 For All The Above Assessment Years, Respectively. Since, The\Nissues Are Common & Connected, Hence, These Appeals Were Heard\Ntogether & Are Disposed Of By This Common Order.\N2. First, We Shall Take Up The Ita No.1808/Del/2023 Pertaining To Ay\N2004-05.\N2.

condone the delay of 2947 days and admit this appeal for\nhearing.\n3. Grounds of appeal raised by the assessee in ITA No.1808/Del/2023\nfor AY 2004-05 are as under:-\n\"1. 1. That the CIT (A) erred on facts and in law in not\nholding that the assessment order passed by the assessing\nofficer under section 147/144

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Joginder Singh

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Joginder Singh

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

DEVENDER KUMAR,GHAZIABAD vs. ITO WARD - 1(2), GHAZIABAD

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

Bench: Shri Chandra Mohan Garg

198-A, New Defence [vs. Ward-(2), Colony, Muradnagar, Ghaziabad – 201 001 U.P. Ghaziabad. PAN DQTPK8854G (Appellant) (Respondent) For Assessee : Shri Akshit, Goel, C.A. For Revenue : Shri Anuj Garg, Sr. DR Date of Hearing : 29.09.2022 Date of Pronouncement : 14.10.2022 ORDER This appeal by assessee has been directed against the order of the Ld. CIT(A), Ghaziabad, dated

ACIT, NEW DELHI vs. M/S. SNG DEVELOPERS LTD., NEW DELHI

In the result, the cross objection filed by the assessee as well as the appeal filed by the Revenue are dismissed

198 ITR 669 (All.) C.O. No. 110/Del/2012 AY: 2003-04 ii. That on the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeal) erred in law and on facts by not giving any finding on the case laws cited on page 2 of the written submission dated 27.05.2011 on the subject relevant to two notices issued

USHA SHARMA,NEW DELHI vs. ITO (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal and stay application of the assessee are dismissed

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

delay occurred in filing the present appeal is, therefore, condoned. 3. The brief facts relevant to the issue are that the appellant purchased a property at 1st Floor, E-180, Greater Kailash-I, New Delhi from Sh. Ramesh Kumar Vahi S/o Mr. LY Vahi and Smt Pomila Vahi w/o Sh. Ramesh Kumar Vahi, both non-residents

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

The appeal of the Revenue is dismissed as\ninfructuous

delay is condoned.\n\n4. The Revenue in its appeal challenged the order of the\nLd.CIT(Appeals) in deleting the addition made u/s 68 of the Act and\nthe assessee in its cross objection challenged the validity of\n2\n\nI.T.A. No. 4651/Del/2018 & CO No.74/Del/2023\nreopening of assessment on the ground that notice u/s 148 of the\nAct

M/S. AUTO IGNITION LIMITED,NEW DELHI vs. DCIT, NEW DELHI

Appeal is allowed and matter is

Bench: Shri G.D. Agrawal & Shri Kuldip Singh

condonation of delay of 481 days, qua the assessment year 2008-09 on the grounds inter alia that :- “The Hon'ble CIT(A) has erred in law and on facts in confirming the arbitrary additions made by the Ld. OCIT on the plea that a solo notice dated 09.10.2012 fixing the hearing on 26.10.2012 was returned by postal authorities

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 | 11\nITA Nos. 3976 & 3977/Del/2025\nDharamvirKhosla (AY: 2019-20 & 2020-21)\n9.\nHowever, what is material is that

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

INDRAWATI ,PANIPAT vs. ITO WARD-2, PANIPAT

In the result, both the captioned appeals are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

198 which is clearly illegal and in excess of its jurisdiction and therefore the intimation issued under section 143(1) of the Act by CPC deserves to be quashed/set aside. 7. That the CIT(A) erred on facts and in law in not appreciating that I.T.As No.1425 & 1426/Del/2022 3 no requisite enquiry was conducted by the Assessing Officer while disallowing

INDRAWATI,HARYANA vs. ITO,WARD-2, PANIPAT

In the result, both the captioned appeals are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

198 which is clearly illegal and in excess of its jurisdiction and therefore the intimation issued under section 143(1) of the Act by CPC deserves to be quashed/set aside. 7. That the CIT(A) erred on facts and in law in not appreciating that I.T.As No.1425 & 1426/Del/2022 3 no requisite enquiry was conducted by the Assessing Officer while disallowing

DALMIA CEMENT (BHARAT) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

condone the delay in the appeals of the Revenue and proceed to adjudicate the same. 3. Both the contesting parties have informed that the appeals and the Cross objections in relevant years being AY 2013-14 and 2014-15, hover around common issues and hence for the purposes of convenience were heard and are being adjudicated by this common order