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

254, section 260, section 262, section 263, or section 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act, on or before the expiry of twelve months from the end of the month in which such order is received or passed by the [Principal Chief Commissioner or Chief

HL MALHOTRA AND COMPANY PVT. LTD.

The appeal is disposed of

254(2) of the Act is pending consideration, this Court should not condone the delay in the present case. He states that condonation of ARGUMENTS ON BEHALF OF THE RESPONDENT 2020:DHC:3695-DB ITA NO.211/2020 Page 4 of 10 delay in filing the appeal would amount to allowing the appellant to midway abandon its application under Section

DEPUTY COMMISSIONER OF INCOME TAX, CR BUILDING vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06

delay condone by the ld. CIT(A) is\nfound to be just and proper so as not to warrant interference. Thus this\nground of appeal preferred by the revenue is found to be devoid of any merit\nand hence dismissed.\n15. The Revenue has further raised grounds in regard to the decision\nmade by the Ld. First Appellate Authority

DCIT, CIRCLE - 19(1), DELHI vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06

delay condone by the ld. CIT(A) is\nfound to be just and proper so as not to warrant interference. Thus this\nground of appeal preferred by the revenue is found to be devoid of any merit\nand hence dismissed.\n15. The Revenue has further raised grounds in regard to the decision\nmade by the Ld. First Appellate Authority

UNITED BANK OF INDIA (FORMELY) NOW PUNJAB NATIONAL BANK ,DELHI vs. ACIT LTU-1 KOLKATA (UNDER TRANSFER TO CIRCLE 19(1), DELHI

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

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad[Assessment Year: 2009-10]

condonation of delay under section 249(3) in presenting the appeal for assessment year 2008-09. That the effect order under section 254

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 5 of the Limitation Act, 1963, declining to condone a delay of 254 days, because the reasons assigned for the condonation

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

In the result, three appeals by Revenue are dismissed

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

condoning the delay in filing of appeal in relying upon the judicial precedents without appreciating that the referred judicial precedents call for the bonafide conduct and no negligence of the assessee which is completely absent in this case. 7. That the CIT (A) has erred on facts and in law in admitting the additional evidence filed by the assessee during

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

In the result, three appeals by Revenue are dismissed

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

condoning the delay in filing of appeal in relying upon the judicial precedents without appreciating that the referred judicial precedents call for the bonafide conduct and no negligence of the assessee which is completely absent in this case. 7. That the CIT (A) has erred on facts and in law in admitting the additional evidence filed by the assessee during

M/S. DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. DCIT, DEHRADUN

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

condoning the delay was not available before him. The assessee has also stated that it received the query letter dated 18.11.2016 only on 26.11.2016 and immediately on 29.11.2016 it prepared a reply and sent by Speed Post on 30.11.2016. Looking to the whole time chart, it is apparent that assessee could not furnish complete details before

M/S. DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. DCIT, DEHRADUN

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

condoning the delay was not available before him. The assessee has also stated that it received the query letter dated 18.11.2016 only on 26.11.2016 and immediately on 29.11.2016 it prepared a reply and sent by Speed Post on 30.11.2016. Looking to the whole time chart, it is apparent that assessee could not furnish complete details before

M/S. DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. CIT (EXEMPTIONS), LUCKNOW

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

condoning the delay was not available before him. The assessee has also stated that it received the query letter dated 18.11.2016 only on 26.11.2016 and immediately on 29.11.2016 it prepared a reply and sent by Speed Post on 30.11.2016. Looking to the whole time chart, it is apparent that assessee could not furnish complete details before

M/S DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. DCIT, DEHRADUN

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

condoning the delay was not available before him. The assessee has also stated that it received the query letter dated 18.11.2016 only on 26.11.2016 and immediately on 29.11.2016 it prepared a reply and sent by Speed Post on 30.11.2016. Looking to the whole time chart, it is apparent that assessee could not furnish complete details before

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

condonation of delay for filing revised ITRs with rider that the assessee’s refund claim cannot be entertained after 6 years. In such a situation where the Revenue is not considering overall facts of the case and decide the matter on merit, the only recourse available to the assessee is to file appeal before the Tribunal. 11. We further

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

condonation of delay for filing revised ITRs with rider that the assessee’s refund claim cannot be entertained after 6 years. In such a situation where the Revenue is not considering overall facts of the case and decide the matter on merit, the only recourse available to the assessee is to file appeal before the Tribunal. 11. We further

DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

254, Sec. 255, Sec. 260, Sec.262, Sec. 263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

254, Sec. 255, Sec. 260, Sec.262, Sec. 263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

254, Sec. 255, Sec. 260, Sec.262, Sec. 263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

254, Sec. 255, Sec. 260, Sec.262, Sec. 263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed