ACIT CIRCLE 54(1), NEW DELHI vs. SWADESH KUMAR MISHRA, GURGAON

In the result, appeal filed by the assessee i

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

40A(3) would not automatically amount to furnishing inaccurate particulars of income or concealment of income as the incurring of the said expenditure is not in dispute. (Principal CIT v Torque Pharmaceuticals P. Ltd., 2016 SCC On Line P&H 7150; Solidity Developers Private Ltd v CIT 2018 SCC On Line ITAT 20748). 27.3 Further submitted that Irrelevant limb

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

condoning the delay of 585 and 502 days delay in both these appeals. ACIT, Vs. Container Cooperation of India Ltd ITA No. 1555/Del/2012, 1363/Del/2012, 3960/Del/2010 and 1364/Del/2012 Assessment Year: 2006-07 and 2007-08 9. Now coming on the merits of the case we first take up the appeal of the revenue in ITA NO. 1363/Del/2012 for Assessment Year

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

In the result, the appeal of the Assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanshri Sultan Singh, Vs. Income Tax Officer, M/S. Haryana Rice Trader, Ward-1, 780, Gali No. 2, Behind Sector- Karnal 6, Durga Colony, Haryana- 132001 (Appellant) (Respondent) Pan: Buups6518L Assessee By : Shri Somil Agarwal, Adv Shri Saksham Agarwal, Ca Revenue By: Shri Nitin Kumar Jaiman, Sr. Dr Date Of Hearing 23/12/2025 Date Of Pronouncement 11/03/2026

condone the delay and admit the appeal of the assessee for adjudication. 3. The Ground Nos. 1 & 2 raised by the assessee are challenging the confirmation of addition made by the learned CITA of Rs. 1,51,36,000 on account of salaries and wages paid by the assessee to his employees . 4. We have heard the rival submissions

PR. COMMISSIONER OF INCOME TAX(CENTRAL)-2 vs. NAGAR DAIRY PVT. LTD.

In the result, Appeal of the Revenue in ITA No

delay of 14 days in filing the appeal is condoned. The application shall stand disposed of. ITA 320/2023, ITA 326/2023, ITA 341/2023 & ITA 369/2023 1. Since the respondents are duly represented, no further steps need be taken. 2. The Principal Commissioner of Income Tax impugns the order of the Income Tax Appellate Tribunal1 dated 24 November 2022 and has posited

MANGAL SINGH KHATANA,GHAZIABAD vs. ITO, WARD- 1(4), GHAZIABAD

In the result, all the 04 appeals of the assessee are dismissed in the aforesaid manner

Bench: Shri Mahavir Singh & Shri Manish Agarwal

delay in dispute in all the appeals, are condoned and the appeals are admitted. 3. Further, Ld. AR has drew our attention towards an application dated 2.4.2026 of the assessee for admission of following additional grounds wherein, it was stated that the said grounds are purely legal, does not require fresh facts to be investigated and goes to the root

MANGAL SINGH KHATANA,GHAZIABAD vs. ITO, WARD- 1(4), GHAZIABAD

In the result, all the 04 appeals of the assessee are dismissed in the aforesaid manner

Bench: Shri Mahavir Singh & Shri Manish Agarwal

delay in dispute in all the appeals, are condoned and the appeals are admitted. 3. Further, Ld. AR has drew our attention towards an application dated 2.4.2026 of the assessee for admission of following additional grounds wherein, it was stated that the said grounds are purely legal, does not require fresh facts to be investigated and goes to the root

MANGAL SINGH KHATANA,GHAZIABAD vs. ITO, WARD- 1(4), GHAZIABAD

In the result, all the 04 appeals of the assessee are dismissed in the aforesaid manner

Bench: Shri Mahavir Singh & Shri Manish Agarwal

delay in dispute in all the appeals, are condoned and the appeals are admitted. 3. Further, Ld. AR has drew our attention towards an application dated 2.4.2026 of the assessee for admission of following additional grounds wherein, it was stated that the said grounds are purely legal, does not require fresh facts to be investigated and goes to the root

MANGAL SINGH KHATANA,GHAZIABAD vs. ITO, WARD- 1(4), GHAZIABAD

In the result, all the 04 appeals of the assessee are dismissed in the aforesaid manner

Bench: Shri Mahavir Singh & Shri Manish Agarwal

delay in dispute in all the appeals, are condoned and the appeals are admitted. 3. Further, Ld. AR has drew our attention towards an application dated 2.4.2026 of the assessee for admission of following additional grounds wherein, it was stated that the said grounds are purely legal, does not require fresh facts to be investigated and goes to the root

GUPTA SUBHASH & SONS HUF,DELHI vs. ITO, WARD 34(3), DELHI, CIVIC CENTRE

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

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

condone the delay in filing the appeal before the Tribunal. 5. Brief facts of the case are, assessee filed its return of income on 05.10.2017 declaring total income of Rs.3,49,095/- which was processed under section 143(1) of the Income-tax Act, 1961 (for short ‘the Act’). The case was selected for scrutiny through CASS. Notices

THE PR. COMMISSIONER OF INCOME TAX -7 vs. PROSPEROUS BUILDCON PVT. LTD.

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

condonation of delay in re-filing the appeal. 1.1 According to the appellant/ revenue, there is a delay of 290 days in re- filing the appeal. Digitally Signed By:VAISHALI CHAUHAN Signing Date:17.11.2023 11:49:09 Signature Not Verified ITA 239/2019 Page 2 of 7 2. Mr Rohit Jain, learned counsel, who appears on behalf of the respondent/assessee, says

SIGMA RESEARCH & CONSULTING PVT. LTD vs. COMMISSIONER OF INCOME TAX & ANR.

The appeal is allowed and the addition made under Section 40A(2)(a) of the Act

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Delay of 03 days in re-filing the appeal is condoned for the reasons explained and stated in the application. Application is allowed. CM APP No. 4019/2018 (Stay) Disposed of as not pressed, in view of the fact that the appeal is taken- up for hearing. ITA 120/2018 page 2 of 9 ITA No.120/2018 Present appeal under Section 260A

MOHD ABID,GHAZIABAD vs. ITO WARD 2(1)(3), GHAZIABAD

In the result, assessee’s appeal stands allowed for statistical purposes only

Bench: Shri Kul Bharat[Assessment Year: 2016-17

Section 40A(3) made addition of Rs. 4,46,800/- and assessed income at Rs. 12,21,744/-. Aggrieved against this the assessee carried the matter before learned CIT(A), who dismissed the appeal in limine on the ground of limitation. Aggrieved against this the assessee is in appeal before this Tribunal. 3. Apropos to the grounds of appeal learned

HUGHES COMTEL PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-11(1), DELHI

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

40A(7) of the Act. Aggrieved, the assessee filed rectification application under section 154 of the Act well in time. Later after 4 years and 07 months, the assessee filed first appeal against the processing order under section 143(1) 2 HCIL Comtel P. Ltd. of the Act. However, the Ld. CIT(A) did not condone the delay and dismissed

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TECHNIP ENERGIES ITALY S.P.A.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

delay of 165 days in re-filing the appeal is condoned. 2. Application is disposed of. ITA 142/2024 3. The Commissioner of Income Tax seeks to impugn the order of the Income Tax Appellate Tribunal [“ITAT”] dated 28 February 2023 and has proposed the following question of law for our consideration: “2.1 Whether the Ld. ITAT has erred in holding

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TECHNIP ENERGIES ITALY S.P.A.

delay of 165 days in re-filing the appeal is condoned. 2. Application is disposed of. ITA 142/2024 3. The Commissioner of Income Tax seeks to impugn the order of the Income Tax Appellate Tribunal [“ITAT”] dated 28 February 2023 and has proposed the following question of law for our consideration: “2.1 Whether the Ld. ITAT has erred in holding

REFRESHMENT PRODUCT SERVICE INDIA PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2018-19 Refreshment Product Vs. Acit Service India Private Circle – 19 (1) Limited, B-91, Mayapuri New Delhi Industrial Area, Phase-1, New Delhi Pan No.Aagcr4112D (Appellant) (Respondent) Appellant By Sh. Sachit Jolly, Advocate Sh. Abhyudaya Shankar Bajpai, Advocate Sh. Aditya Rathore, Advocate Respondent By Ms. Shashi Kajle, Sr. Dr Date Of Hearing: 12/08/2024 Date Of Pronouncement: 16/08/2024 Order Per Sudhir Kumar, Jm:

40A(7) of the Act in the 3 previous year(s) This results in taxing the same amount to twice which is against the basic principles of taxation. Ground no. 4-Inadvertent levy of Interest u/s 234B and 234C of the Act. That on the facts and circumstances of the case and in law, the Ld CIT(A) has erred

AMBAWATT BUILDWELL PVT. LTD.,NEW DELHI vs. PR. CIT (C), GURGAON

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

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Ambawatt Buildwell Pvt. Ltd., Vs Pr. Cit (C), Kh 267, 1St Floor, 7Th Floor, Hsiidc Building, Chatterpur Enclave, Udyog Vihar, Phase-V, Mehrauli, Gurgaon. New Delhi. Pan: Aagca0991B (Appellant) (Respondent) Assessee By : Shri P.C. Yadav, Advocate Revenue By : Shri Satpal Gulati, Cit, Dr Date Of Hearing : 10.03.2021 Date Of Pronouncement : 21.05.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17Th February, 2017 Passed U/S 263 Of The Act By The Cit, Central, Gurgaon, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Real Estate. It Filed Its Return Of Income On 30Th September, 2014, Declaring Nil Income. The Case Of The Assessee Was Selected For Compulsory Scrutiny & A Notice U/S 143(2) Of The Act Was Issued To The Assessee On 20Th September, 2015. Notice U/S 142(1) Along With A Questionnaire Was Also Issued On 12Th May, 2016. In Response To The Statutory Notices Issued By The Ao, The Assessee Appeared Before Him From Time To Time & Furnished Replies Which Were Kept On Record. The Ao, On The Basis Of Various Details Furnished Before Him, Disallowed An Amount Of Rs.3,91,936/- U/S 40A(3) Out Of Car Repairs & Maintenance & Determined The Total Loss Of The Assessee At Rs.94,25,270/- As Against The Returned Loss Of Rs.98,17,203/-.

40A(3) out of car repairs and maintenance and determined the total loss of the assessee at Rs.94,25,270/- as against the returned loss of Rs.98,17,203/-. 3. Subsequently, the ld.PCIT called for the records and examined the same and noted that no revenue from operations has been shown by the assessee during the relevant financial year

TIRUPATI INKS LTD.,NEW DELHI vs. DCIT, CIRCLE- 25(1), NEW DELHI

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

Bench: Sh. R.K. Panda & Sh. N. K. Choudhry(Through Video Conferencing) Assessment Year: 2013-14 Tirupati Inks Ltd. Vs Dcit 1517, Devika Tower, Circle- 25 (1) 6, Nehru Place, New Delhi New Delhi Pan No. Aaacs2222F (Appellant) (Respondent) Appellant By None Respondent By Shriharpal Singh Kharb, Sr. Dr Date Of Hearing: 06/01/2022 Date Of Pronouncement: 06/01/2022

40A(3) 8,04,497 4. Disallowance of Business Promotion Expenses 1,35,694 Total Income under normal provisions 8,73,72,576! Particulars Amount in Rs. 6. Thus, the Ld. AO has passed the Assessment Order u/s. 143 (3) of the IT Act, 1961 by assessing the income at Rs.8,73,72,576/- and interest u/s. 234A, 234B, 234C

DCIT, CENTRAL CIRCLE-01, NEW DELHI vs. MANUVEL MALABAR JEWELLERS PVT. LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Shri C.M. Garg & Shri M. Balaganeshassessment Year: 2017-18 Dcit, Vs Manuvel Malabar Jewellers Pvt. Ltd., Central Circle-01, Shop No.29, Ndmc Dlf Mall, New Delhi. Sarojini Nagar, New Delhi – 110 023. Pan: Aaicm0964E

condone the delay and admit the appeal of the revenue for adjudication. 3. The revenue has raised the following grounds of appeal before us :- “1. The order of Ld. CIT(A) is not correct in law and facts. 2. That on the facts and circumstances of the case, Ld. CIT(A) has erred in deleting addition of Rs. 3