ACIT, CIRCLE-24(1), NEW DELHI vs. SPRING INFRADEV LTD., NEW DELHI

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh[Assessment Year:2016-17]

45 of the Act in view ofthe provisions of section 47(iv) of the Income Tax Act. 5.1. However, there is a delay of 1726 days in filing the above Cross objection by the assessee. In this regard, the assessee filed Condonation

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimr. Nikhil Sawhney Acit, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. Pan: Aaups0222Q (Appellant) (Respondent)

condone the delay admitting the appeal of the assessee and proceed to decide the issue on merits. 08. Facts of case in a narrow compass shows that assessee filed his return of income on 31 August 2012 declaring total income of Rs. 167,09,146 which was subsequently revised on 25th of March 2014 declaring same

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumarmr. Nikhil Sawhney, Vs. Dcit, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) Pan: Aaups0222Q

delay in filing of appeals for both the years are hereby condoned and taken up for adjudication. 4. The only identical issue to be decided in this appeal is as to whether the ld CIT(A) was justified in confirming the action of the ld AO in not allowing the carry forward of Long Term Capital Loss (LTCL) arising

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

ACIT, NEW DELHI vs. M/S WORLDWIDE 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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

M/S. PEGASUS SOFTECH (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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee

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

condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed. 15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee