M/S. SIR SHADILAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

Delay condoned. We do not find any ground to interfere with the impugned order. The special leave petition is, accordingly, dismissed.” 19. Heard the arguments of both the parties and perused the material available on record. ITA Nos. 5727 & 5728/Del/2014 43 20. We have gone through the orders of the Co-ordinate Bench of Tribunal in the case of Mohan

M/S. SIR SHADILAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

Delay condoned. We do not find any ground to interfere with the impugned order. The special leave petition is, accordingly, dismissed.” 19. Heard the arguments of both the parties and perused the material available on record. ITA Nos. 5727 & 5728/Del/2014 43 20. We have gone through the orders of the Co-ordinate Bench of Tribunal in the case of Mohan

M/S. THE COOPERATIVE COMPANY LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

Appeals are allowed

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

condone the delay in filing the present appeal and admit the same. 6.0 Shri Salil Kapoor, learned counsel appearing on behalf of Assessee, at the outset, relied upon the order passed Co- ordinate Bench of this Tribunal in the case of Mohan Meakin Ltd. vs. Asstt. Commissioner of Income Tax in ITA No. 3787/Del/2008 & ITA No. 1713/Del/ 2012 The Cooperative

M/S. THE COOPERATIVE COMPANY LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

Appeals are allowed

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

condone the delay in filing the present appeal and admit the same. 6.0 Shri Salil Kapoor, learned counsel appearing on behalf of Assessee, at the outset, relied upon the order passed Co- ordinate Bench of this Tribunal in the case of Mohan Meakin Ltd. vs. Asstt. Commissioner of Income Tax in ITA No. 3787/Del/2008 & ITA No. 1713/Del/ 2012 The Cooperative

THE CO-OPERATIVE COMPANY LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

Appeals are allowed

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

condone the delay in filing the present appeal and admit the same. 6.0 Shri Salil Kapoor, learned counsel appearing on behalf of Assessee, at the outset, relied upon the order passed Co- ordinate Bench of this Tribunal in the case of Mohan Meakin Ltd. vs. Asstt. Commissioner of Income Tax in ITA No. 3787/Del/2008 & ITA No. 1713/Del/ 2012 The Cooperative

M/S. THE COOPERATIVE COMPANY LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

Appeals are allowed

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

condone the delay in filing the present appeal and admit the same. 6.0 Shri Salil Kapoor, learned counsel appearing on behalf of Assessee, at the outset, relied upon the order passed Co- ordinate Bench of this Tribunal in the case of Mohan Meakin Ltd. vs. Asstt. Commissioner of Income Tax in ITA No. 3787/Del/2008 & ITA No. 1713/Del/ 2012 The Cooperative

ACIT, GHAZIABAD vs. M/S. JAY DEE SECURITIES & FINANCE LTD., DELHI

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

Bench: Shri G.D. Aggarwal & Shri Amit Shukla

delay should be condoned and appeal of the assessee should be heard on merits. 5. Since in the assessee’s appeal for the impugned assessment years, a fundamental issue of jurisdiction has been raised, therefore, we are first taking up assessee’s appeal first for adjudication. The main ground which has been raised in all the appeals which goes

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead

PURUSHUTTAM LAL SONI,DELHI vs. ACIT CENTRAL CIRCLE-14, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead

PUSHPA RANI,DELHI vs. ACIT CENTRAL CIRCLE-9, DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

delay in filing the appeal is condoned and the appeal is taken up for hearing. 2 | P a g e ITA No.365/Del/2022 [Assessment Year : 2007-08] [QUANTUM PROCEEDINGS] 5. First, we take up ITA No. 365/Del/2022 filed by the assessee pertaining to Assessment Year : 2007-08. The assessee has raised following grounds of appeal:- Ground No.1 “The Honourable

PUSHPA RANI,DELHI vs. ACIT CENTRAL CIRCLE-9, DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

delay in filing the appeal is condoned and the appeal is taken up for hearing. 2 | P a g e ITA No.365/Del/2022 [Assessment Year : 2007-08] [QUANTUM PROCEEDINGS] 5. First, we take up ITA No. 365/Del/2022 filed by the assessee pertaining to Assessment Year : 2007-08. The assessee has raised following grounds of appeal:- Ground No.1 “The Honourable

PUSHPA RANI,DELHI vs. ACIT CENTRAL CIRCLE-9, DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

delay in filing the appeal is condoned and the appeal is taken up for hearing. 2 | P a g e ITA No.365/Del/2022 [Assessment Year : 2007-08] [QUANTUM PROCEEDINGS] 5. First, we take up ITA No. 365/Del/2022 filed by the assessee pertaining to Assessment Year : 2007-08. The assessee has raised following grounds of appeal:- Ground No.1 “The Honourable

PUSHPA RANI,DELHI vs. ACIT CENTRAL CIRCLE-9, DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

delay in filing the appeal is condoned and the appeal is taken up for hearing. 2 | P a g e ITA No.365/Del/2022 [Assessment Year : 2007-08] [QUANTUM PROCEEDINGS] 5. First, we take up ITA No. 365/Del/2022 filed by the assessee pertaining to Assessment Year : 2007-08. The assessee has raised following grounds of appeal:- Ground No.1 “The Honourable