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 under sub-section (5) to section 253 is neither automatic nor to be exercised in vaccum. The condition

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 under sub-section (5) to section 253 is neither automatic nor to be exercised in vaccum. The condition

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, 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 under sub-section (5) to section 253 is neither automatic nor to be exercised in vaccum. The condition

ACIT, CC-14, DELHI vs. LAKSHYA CONSULTANTS PVT. LTD., NEW DELHI

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

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

condone the appeal must be exercised liberally in favour of the applicant, especially where the appellant is a Government body and the exchequer is involved. For this, we draw support from the decision of the Hon'ble High Court of Delhi in the case of PCIT Vs. M/s National Fertilizers Ltd ITA No. 401/2023 and CM No. 37496/2023. 6. However

M/S. GHAZIABAD DEVELOPMENT AUTHORITY,NEW DELHI vs. CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaghaziabad Development Authority Vs Commissioner Of Income C/O M/S Rra Tax India, Tax, D-28, South Extension, Part-1, Ghaziabad. New Delhi. Aaalg0072C

condone the delay if the litigant satisfies the Court that there were sufficient reasons for availing the remedy after expiry of the limitation. Such reasoning should be to the satisfaction of the Court. The expression “sufficient cause or reason” as provided in sub-section (5) of section 253

ACIT, NEW DELHI vs. M/S. CONTAINER CORPORATION OF INDIA LTD., NEW DELHI

In the result ITA No. 1364/Del/2012 for AY 2007-08 filed by the revenue is dismissed

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

253(2) copy of the minutes are referred but same were not enclosed. It was further stated that as decision cited by the ld CIT DR equally applied ACIT, Vs. Container Cooperation of India Ltd ITA No. 1555/Del/2012, 1363/Del/2012, 3960/Del/2010 and 1364/Del/2012 Assessment Year: 2006-07 and 2007-08 to the revenue where there is a gross negligence or inaction

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

delay in filing Form 10B to be condoned - Held, yes [Paras 6, 7, 9 and 10] [In favour of assessee] III. Vijay Vishin Meghani vs-DCIT [2017] 86 taxmann.com 98 (Bombay HC) Section 253

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

delay in filing Form 10B to be condoned - Held, yes [Paras 6, 7, 9 and 10] [In favour of assessee] III. Vijay Vishin Meghani vs-DCIT [2017] 86 taxmann.com 98 (Bombay HC) Section 253

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

delay for both the appeals along with the supporting affidavit of Shri Hari Narayan Pal, the Accountant of the assessee who as per the condonation petition and the affidavit had inadvertently omitted to notice the aforesaid order dated 10.01.2025 of the ld. CIT(A) on income tax portal. The relevant extract of the condonation application for ITA No.3671/Del/2025 is reproduced

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

delay for both the appeals along with the supporting affidavit of Shri Hari Narayan Pal, the Accountant of the assessee who as per the condonation petition and the affidavit had inadvertently omitted to notice the aforesaid order dated 10.01.2025 of the ld. CIT(A) on income tax portal. The relevant extract of the condonation application for ITA No.3671/Del/2025 is reproduced

ADDL. CIT, SPECIAL RANGE- 6, NEW DELHI vs. NEC TECHNOLOGIES INDIA PVT. LTD., NEW DELHI

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

section 253(3A) of the Act, the limitation for filing appeal before this Hon'ble Tribunal expire on 21.02.2015 and therefore, the present accompanying appeal is delayed by 1021 days. 4) The matter regarding filing of appeal in the impugned case for AY 2010-11 got missed due to the reason for this omission are as follows:-oversight which

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

condonation of delay giving sufficient cause of delay on 20.12.2023 before Commissioner of Income Tax, Appeal ADDL/JCIT (A)-4 Mumbai. 28.02.2025 CIT(A) dismissed the appeal dated 28.02.2025 The order was never served to the appellant neither through speed post nor in the email of the appellant. 15.05.2025 The Appellant came to his legal consultant and asked him that

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

condonation of delay giving sufficient cause of delay on 20.12.2023 before Commissioner of Income Tax, Appeal ADDL/JCIT (A)-4 Mumbai. 28.02.2025 CIT(A) dismissed the appeal dated 28.02.2025 The order was never served to the appellant neither through speed post nor in the email of the appellant. 15.05.2025 The Appellant came to his legal consultant and asked him that

ACIT, NEW DELHI vs. SH. D.K. JAIN, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Bhavnesh Saini & Sh. L. P. Sahuacit D. K. Jain Circle – 32(1) D-19, Nazamuddin East, New Delhi Vs. New Delhi

condone the delay if there was sufficient cause for the delay in the 7 submission of the appeal. In the case of Vedabai alias Vijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798' (SC), where it was held that while exercising discretion under section

ACIT, NEW DELHI vs. M/S ALANKAR SAPHIRE DEVELOPERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

253 ITR 798 (SC) in which the Hon’ble Apex Court made a distinction in delay and inordinate delay and it was held that “Court should adopt a pragmatic approach where delay is of few days only.” The Ld. CIT(A) has also relied upon several other decisions and considering nominal delay in filing the appeal before

ACIT, NEW DELHI vs. M/S NAGESHWAR REALTORS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

253 ITR 798 (SC) in which the Hon’ble Apex Court made a distinction in delay and inordinate delay and it was held that “Court should adopt a pragmatic approach where delay is of few days only.” The Ld. CIT(A) has also relied upon several other decisions and considering nominal delay in filing the appeal before

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

253 ITR 798 (SC) in which the Hon’ble Apex Court made a distinction in delay and inordinate delay and it was held that “Court should adopt a pragmatic approach where delay is of few days only.” The Ld. CIT(A) has also relied upon several other decisions and considering nominal delay in filing the appeal before

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

253 ITR 798 (SC) in which the Hon’ble Apex Court made a distinction in delay and inordinate delay and it was held that “Court should adopt a pragmatic approach where delay is of few days only.” The Ld. CIT(A) has also relied upon several other decisions and considering nominal delay in filing the appeal before