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

4. Thus, as could be seen from the contents of the applications seeking condonation of delay, the reason shown by the assessee is while preparing for filing of appeals against orders passed by learned Commissioner (Appeals) in the proceedings arising out of order passed by the Assessing Officer under section 154 of the Act, the counsel for the assessee

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

4. Thus, as could be seen from the contents of the applications seeking condonation of delay, the reason shown by the assessee is while preparing for filing of appeals against orders passed by learned Commissioner (Appeals) in the proceedings arising out of order passed by the Assessing Officer under section 154 of the Act, the counsel for the assessee

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

4. Thus, as could be seen from the contents of the applications seeking condonation of delay, the reason shown by the assessee is while preparing for filing of appeals against orders passed by learned Commissioner (Appeals) in the proceedings arising out of order passed by the Assessing Officer under section 154 of the Act, the counsel for the assessee

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

4. The application is supported by the following affidavit: 5. We have given thoughtful consideration to the contents of the letter requesting for condonation of delay. We are aware that the power to 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

ITO, WARD-5(4) vs. MODERN HOME CARE PRODUCTS LTD.,,

In the result, appeal of the revenue is dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. M/S. Modern Home Care Ward-5(4), Products Ltd, New Delhi 4, Community Centre, New Friends Colony, New Delhi (Appellant) (Respondent)

condonation of delay. But certainly same cannot be agitated by the assessee before us in cross objection. 22. Even otherwise if the argument of the learned authorised representative is accepted it will make the provisions of section 263, 264 of the income tax act redundant if the assessment is subject matter of appeal. Clearly the provisions of section

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

4. The ld Authorised Representative vehemently opposed the condonation petition filed by the revenue. It was stated that registry has intimated to the revenue about the delay however, no condonation application have been filed. He referred to the submission of the ld CIT DR and submitted that authorisation for the Commissioner of Income Tax on 09.03.2012 submitted filing

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

The appeal of the Revenue is hereby dismissed\nas time barred

section 253(3A) of the Act, the\nlimitation for filing appeal before this Hon'ble Tribunal expire\non 21.02.2015 and therefore, the present accompanying\nappeal is delayed by 1021 days.\n\n4) The matter regarding filing of appeal in the impugned case\nfor AY 2010-11 got missed due to the reason for this omission\nare as follows:-oversight which

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

253, subsection (3) of section 249 of the Income Tax Act, 1961 is used in identical terms in the Limitation Act and the CPC. Such expression has also been used in other sections of the Income Tax Act such as sections 274, 273, etc. The expression “sufficient cause” within the meaning of section 5 of the Limitation Act as well

HLS ASIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

253 ITR 549, as referred to above, had held that in a case where the warehouse in the foreign country is run by an agent of an assessee but the expenditure incurred thereon is reimbursed by the assessee to the said agent, it amounted to maintenance of the warehouse by the assessee for the promotion of sales

M/S. HLS ASIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

253 ITR 549, as referred to above, had held that in a case where the warehouse in the foreign country is run by an agent of an assessee but the expenditure incurred thereon is reimbursed by the assessee to the said agent, it amounted to maintenance of the warehouse by the assessee for the promotion of sales

DCIT, NEW DELHI vs. M/S. HLS ASIA LTD., NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

253 ITR 549, as referred to above, had held that in a case where the warehouse in the foreign country is run by an agent of an assessee but the expenditure incurred thereon is reimbursed by the assessee to the said agent, it amounted to maintenance of the warehouse by the assessee for the promotion of sales

DCIT, NEW DELHI vs. M/S. HLS ASIA LTD., NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

253 ITR 549, as referred to above, had held that in a case where the warehouse in the foreign country is run by an agent of an assessee but the expenditure incurred thereon is reimbursed by the assessee to the said agent, it amounted to maintenance of the warehouse by the assessee for the promotion of sales

HLS ASIA LTD.,,NEW DELHI vs. CIT, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

253 ITR 549, as referred to above, had held that in a case where the warehouse in the foreign country is run by an agent of an assessee but the expenditure incurred thereon is reimbursed by the assessee to the said agent, it amounted to maintenance of the warehouse by the assessee for the promotion of sales

ACIT, NEW DELHI vs. M/S. HLS ASIA LTD., NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

253 ITR 549, as referred to above, had held that in a case where the warehouse in the foreign country is run by an agent of an assessee but the expenditure incurred thereon is reimbursed by the assessee to the said agent, it amounted to maintenance of the warehouse by the assessee for the promotion of sales

HLS ASIA LTD.,NEW DELHI vs. CIT- IV, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

253 ITR 549, as referred to above, had held that in a case where the warehouse in the foreign country is run by an agent of an assessee but the expenditure incurred thereon is reimbursed by the assessee to the said agent, it amounted to maintenance of the warehouse by the assessee for the promotion of sales

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

Section 253 of the Income-tax Act, 1961- Appellate Tribunal - Appeals to(Condonation of delay) - Assessment years 1994-95 and 1996-97- Whether where assessee filed appeal before Tribunal with a delay of 2984 days by taking a plea that he was wrongly advised by his Chartered Accountant earlier not to file appeal, in view of fact that assessee produced

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

Section 253 of the Income-tax Act, 1961- Appellate Tribunal - Appeals to(Condonation of delay) - Assessment years 1994-95 and 1996-97- Whether where assessee filed appeal before Tribunal with a delay of 2984 days by taking a plea that he was wrongly advised by his Chartered Accountant earlier not to file appeal, in view of fact that assessee produced

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 253 of the Act, the appeal has to be filed within sixty days of order dated 10.1.2025 passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, and as such the appeal was due to be filed by 11.3.2025 whereas the appeal has been filed on 03.06.2025 leading to a delay of 64 days