PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

section 143(1) the Act was received with demand payable of Rs. 42,47,54,300/-. 30.09.2015 Notice u/s 143(2) of the Act was issued to the assessee company. 29.10.2015 The AO vide order sheet entry dated 29.10.2015 asked the assessee to remove the defect in the return of income and pay taxes u/s 140A of the Act. However

KURODA ELECTRIC INDIA PRIVATE LIMITED,HARYANA vs. ACIT, CIRCLE 2(1), GURGAON

In the result, the Appeal filed by the assessee is allowed

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 3123/Del/2023, A.Y. 2016-17 Kuroda Electric India Vs. Acit, Private Ltd. Circle -2(1), Unit No. 511, Gurgaon Suneity Business Tower, Sector-54, Golf Course, Road Gurgaon, Chakkarpur B.O., Gurgaon Haryana, India 122002 Pan : Aafck9587N Appellant Respondent

condone the delay of 279 days in filing the present Appeal. 5. Brief facts of the case as mentioned in the order of the ld. CIT(A) are as under:- “ The appellant has e-filed its return of income for the A.Y. 2016-17 declaring loss of alongwith questionnaire. In response, the AR of the appellant attended and filed their

P D MEMORIAL TRUST,DELHI vs. DLC-CA-2, RANGE- 48, WARD EXEMP 2(4), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

279/- as income. Aggrieved, the assessee filed appeal before the Ld. Addl. CIT(A), who dismissed the appeal by holding that the denial of claim of exemption under section 11 of the Act in processing of the ITR under section 143(1) of the Act was justified as there was a delay in filing/uploading the audit report in form

M/S DIGITE INC. USA,USA vs. ADIT, INTL. TAXATION, NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

condone the delay in filing of the appeal for assessee’s A. Y. 2007-08 and 2009-10 and these appeals are admitted for adjudication. 11. Now, we take up the ITA No. 4918/Del/2010 for A.Y. 2007- 08 as the lead case. 11.1 Facts of the case, in brief, are that the assessee filed its return of income

DIGITE INC., USA,PUNE vs. ADIT, NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

condone the delay in filing of the appeal for assessee’s A. Y. 2007-08 and 2009-10 and these appeals are admitted for adjudication. 11. Now, we take up the ITA No. 4918/Del/2010 for A.Y. 2007- 08 as the lead case. 11.1 Facts of the case, in brief, are that the assessee filed its return of income

DIGITE INC. USA,PUNE vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

condone the delay in filing of the appeal for assessee’s A. Y. 2007-08 and 2009-10 and these appeals are admitted for adjudication. 11. Now, we take up the ITA No. 4918/Del/2010 for A.Y. 2007- 08 as the lead case. 11.1 Facts of the case, in brief, are that the assessee filed its return of income

DIGITE INC.,CALIFORINA vs. ADIT, NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

condone the delay in filing of the appeal for assessee’s A. Y. 2007-08 and 2009-10 and these appeals are admitted for adjudication. 11. Now, we take up the ITA No. 4918/Del/2010 for A.Y. 2007- 08 as the lead case. 11.1 Facts of the case, in brief, are that the assessee filed its return of income

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 57(iii) of the Act and this cannot be granted since the INC did not place on record the factual basis for such a claim. 124. The legal position is that no deduction can be allowed with respect to the expenditure incurred by the political party for any purpose whatsoever if it fails to comply with the basic requirements

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 57(iii) of the Act and this cannot be granted since the INC did not place on record the factual basis for such a claim. 124. The legal position is that no deduction can be allowed with respect to the expenditure incurred by the political party for any purpose whatsoever if it fails to comply with the basic requirements

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

Section 57(iii) of the Act and this cannot be granted since the INC did not place on record the factual basis for such a claim. 124. The legal position is that no deduction can be allowed with respect to the expenditure incurred by the political party for any purpose whatsoever if it fails to comply with the basic requirements

MAHENDER MALIK,HISAR vs. ITO,WARD -(1), HISAR

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Sh. Mahender Malik, Vs. Income Tax Officer, 388, Satroad Khurad, Near Ward-1, Adarsh High School, Hisar Hisar Pan: Bitpm5341N (Appellant) (Respondent) Assessee By Ms. Karishma Rathore, Adv. Sh. Mayank Patawari, Adv. Department By Sh. Yogeshwar Sharma, Sr. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 29.01.2026 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The “Cit(A)/Nfac”], Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1069269047(1), Dated 30.09.2024 Involving Proceedings Under Section 154 Of The Income- Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. For The Reasons Stated In The Assessee’S Condonation Averments, Delay Of 3 Days In Filing Of The Instant Appeal Is Condoned In Light Of Collector, Land & Acquisition Vs. Mst. Katiji & Others (1987) 167 Itr 471 (Sc). 3. It Emerges During The Course Of Hearing That The Sole Substantive Issue Between The Parties Is That Of Correctness Of The Learned Lower Authorities’ Action Assessing The Assessee’S Interest Component Of Land Acquisition Compensation U/S 28 Of The Land Acquisition Act, 1894, While Invoking Section 57(Iv) R.W.S. 56(1)(A) R.W.S. 145A(B) Of The Act. 4. Learned Sr. Dr Representing The Department Vehemently Argued That The Instant Issue Is No More Res Integra In Light Of Mahender Pal Narang Vs. Cbdt (2020) 423 Itr 13 (P&H) As Well As Pcit Vs. Inderjit Singh Sodhi Huf (2024) 161 Taxmann.Com 301 (Del.) Wherein The Department Has Succeeded Before Their Lordships That The Impugned Interest Component Ought To Be Assessed As Income From “Other” Sources Only.

delay of 3 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges during the course of hearing that the sole substantive issue between the parties is that of correctness of the learned lower authorities’ action assessing the assessee’s interest component

BALVINDER SINGH,KARNAL, HARYANA vs. INCOME TAX OFFICER WARD-1, KARNAL, KARNAL ,HARYANA

In the result, appeal of the assessee is allowed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

delay of 283 days in filing of instant appeal is hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges during the course of hearing that the sole substantive issue between the parties is that of correctness of the learned lower authorities action assessing the assessee’s interest component

JANAK CRANE P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-5, , NEW DELHI

In the result, appeal filed by the Appellant stands allowed for statistical purposes

Bench: Narender Kumar Choudhry & Dr. Brr Kumar

Section 250 of the income-tax Act, 1961 (in short ‘the Act”) for the assessment year 2015-16. 2. Brief facts, relevant for adjudication of the instant appeal, are that in the instant case the assessment order dated 29.12.2017 was passed u/s 2 Janak Crane P Ltd. Vs. Addl. CIT 143(3) of the Act by the Assessing Officer, whereby

MAWASI,HARYANA vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

Delay of 111 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 2 ITA No. 5020/Del./2025 Mawasi 4. It emerges during the course of hearing that the sole substantive issue between the parties is that of correctness

GANGA BISHAN,GURGAON vs. ITO WARD 1(3), GURGAON

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

Delay of 1 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 2 ITA No. 2179/Del./2025 Ganga Bishan 4. It emerges during the course of hearing that the sole substantive issue between the parties is that of correctness

DAULAT RAM,REWARI vs. ITO, REWARI (JAO), REWARI

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sh. Daulat Ram, Vs. Income Tax Officer, C/O- Anu Jain & Co., First Rewari (Jao) Floor, Near Palika Complex, Model Town, Rewari Pan: Avppr6711D (Appellant) (Respondent) Assessee By None Department By Sh. Monoj Kumar, Sr. Dr

Delay of 339 days in filing the asseessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges during the course of hearing that the sole substantive issue between the parties is that of correctness of the learned lower authorities action

SHASTRI LAL,GURGAON vs. ITO WARD -4(1), GURGAON, GURGAON

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godara

279 Taxman 74 (SC). He, therefore, set aside the impugned assessment order with a direction to pass an order afresh after making requisite enquiries and proper verification with regard to taxability of interest on enhanced compensation. 5. Aggrieved, the assessee is in appeal before the Tribunal and all the grounds relate thereto. 6. The Ld. AR submitted that the assessment

YASH VEER SINGH,GHAZIABAD vs. ITO WARD- 2(2)(1), GHAZIABAD

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

Bench: SHRI VIKAS AWASTHY (Judicial Member)

279 days in filing of appeal is condoned and appeal is admitted for decision on merits. 3. A perusal of the impugned order shows that the CIT(A) has dismissed appeal of the assessee in limine without condoning delay in filing of appeal. The ld. Counsel for the assessee explained that the delay in filing of appeal before