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

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

4 of 22 officer reported that the assessee had never filed any returns of income since inception. It would appear that thereafter an application for registration under section 80G was submitted by the assessee on 21.12.2005 and an application for condonation of the delay

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

4 of 22 officer reported that the assessee had never filed any returns of income since inception. It would appear that thereafter an application for registration under section 80G was submitted by the assessee on 21.12.2005 and an application for condonation of the delay

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

4 of 22 officer reported that the assessee had never filed any returns of income since inception. It would appear that thereafter an application for registration under section 80G was submitted by the assessee on 21.12.2005 and an application for condonation of the delay

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

M/S. BOUTIQUE HOTELS INDIA (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

condone the delay in filing of appeal even when there is complete absence of sufficient cause for the delay. We wish to discourage the tendency to perceive delay as a non-serious matter. The lackadaisical propensity for delay exhibited in a non- challant way needs to be curbed; as in the facts and circumstances of the present case before

B.B. NIGADE AND SONS AND UMA CONSTRUCTIONS JV,KOLHAPUR vs. TDS GHAZIABAD, TDS CPC GHAZIABAD

In the result, the appeal filed by the Assessee is dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4435/Del/2025 िनधा"रणवष"/Assessment Year: 2013-14 बनाम B.B.Nigade & Sons & Uma Tds, Cpc Aaykar Bhawan, Constructions Jv, Vs. Sector-3, Vaishali, Ghaziabad, H.No.157A Nirmitee Bungalow, U.P. Plot No.64, Vaibhav Housing Soc., Ujalaiwadi, Kolhapur, Maharashtra. Pan No.Aabfb4721A अपीलाथ" Appellant ""यथ"/Respondent

4 4.1. At this juncture, it is necessary to delve into the genesis of limitation and how a judicial forum needs to deal with matters pertaining to condonation of delay. 4.2. Almost all the tax laws, whether they relate to direct taxes or Indirect taxes, contain provisions for condonation of delay in filing appeals, if the appellant (whether

CIT vs. CREATIVE TRAVEL PVT LTD

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

condonation of delay override the general provisions of Section 5 of the Limitation Act, 1963 (in short “the Limitation Act”). The position was reiterated in State of Goa Vs. Western Builders, (2006) FAO(OS)665/2009, 6 SCC 239 and also in OMP No.389/2012 Page 4

CIT vs. MOUNTAIN TOUCH BUILDERS P. LTD

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

condonation of delay is excluded by Section 34(3) of the Act”. OMP No.388/2012 Page 4 of 8 “41. The question

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

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

4) of section 80IB and examine the eligibility of the assessee for deduction @ 100%. So, this issue is 47 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 remitted back to the AO to decide afresh after providing an opportunity of being heard

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

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

4) of section 80IB and examine the eligibility of the assessee for deduction @ 100%. So, this issue is 47 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 remitted back to the AO to decide afresh after providing an opportunity of being heard

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

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

4) of section 80IB and examine the eligibility of the assessee for deduction @ 100%. So, this issue is 47 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 remitted back to the AO to decide afresh after providing an opportunity of being heard

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

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

4) of section 80IB and examine the eligibility of the assessee for deduction @ 100%. So, this issue is 47 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 remitted back to the AO to decide afresh after providing an opportunity of being heard

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

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

4) of section 80IB and examine the eligibility of the assessee for deduction @ 100%. So, this issue is 47 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 remitted back to the AO to decide afresh after providing an opportunity of being heard

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

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

4) of section 80IB and examine the eligibility of the assessee for deduction @ 100%. So, this issue is 47 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 remitted back to the AO to decide afresh after providing an opportunity of being heard

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

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

4) of section 80IB and examine the eligibility of the assessee for deduction @ 100%. So, this issue is 47 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 remitted back to the AO to decide afresh after providing an opportunity of being heard

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

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