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

Section 5 Limitation Act have to receive liberal construction, but the court cannot ignore the fact that where an appeal gets barred by time, a definite right accrues to the opposite party and such right should not be taken away in a routine manner without disclosure of good and a sufficient cause for condonation of delay. 5.8 As regards

CIT vs. CREATIVE TRAVEL PVT 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”. “41. The question, which still requires to be answered

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

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

J. M. HOUSING LIMITED,DELHI vs. PR. CIT (CENTRAL) KNP MEERUT, UTTAR PRADESH

In the result, the appeal of the assessee is allowed

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] J.M. Housing Limited, Pr.Cit (Central) Kanpur, At Meerut, 312/3T/F5 Pratap Bhawan, Aayakar Bhawan, Bhainsali Ground, Bhahadur Shah Zafar Marg, Vs Meerut, Uttar Pradesh-25001 Central Delhi, Delhi-11002 Pan-Aaccj1692E Assessee Revenue

condone the delay and proceed to adjudicate this appeal. 3. The only issue raised by the assessee through grounds of appeal no.1 to 6 is regarding invocation of her revisionary authority under section 263 by the ld. PCIT, Central Kanpur, at Meerut through his order dated 27.03.2025. As per brief factual matrix of the case, appellant had filed original Return

M/S. WORLDWIDE REALTORS (P) LTD,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

ACIT, NEW DELHI vs. M/S WITNESS CONSTRUCTIONS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

ACIT, NEW DELHI vs. M/S ALANKAR SAPHIRE DEVELOPERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

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

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

ACIT, NEW DELHI vs. M/S WITNESS BUILDERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

ACIT, NEW DELHI vs. M/S VINMAN ESTATES PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

ACIT, NEW DELHI vs. M/S ALANKAR SAPHIRE DEVELOPERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

ACIT, NEW DELHI vs. M/S. BELIEVE DEVELOPERS & PROMOTERS PVT. LTD., NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

M/S VINMAN ESTATES (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section

ACIT, NEW DELHI vs. M/S GEE GEE BUILDERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

41. The assessee made a request before the Ld. CIT(A) for condonation of delay of 20 days as well as challenged the additions on merit and assumption of jurisdiction under section