JEKPL PVT. LTD. (ERSTWHILE JUBILANT ENERGY (KHARSANG) PVT LTD),NOIDA vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI, NEW DELHI

In the result, appeal of the assessee for ITA No

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

condone the delay in ITA No.3247 and 3250 (supra) and proceed to adjudicate these appeals. Page 2 of 10 ITA No.3247 and 3250/Del/2024 4. The only issue raised in ITA No.3247/Del/2024 through its grounds of appeals is regarding the admissibility of appellant’s claim of deduction u/s 80IB(9) of the Act. Before proceeding further, we would like to briefly

ERADICATUS INFECTUS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

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

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

condone the delay in filing the appeal before the Tribunal. 4. Brief facts of the case are, assessee-company was incorporated on 04. 12. 2019 to carry on the business of Healthcare & Lifesciences Industry & Medical Devices/ Bio Medical Sector. After incorporation, the assessee company started the business of Biomedical and Medical Devices and producing Covid Testing Kits and has duly

BALDEV SINGH & SONS,NEW DELHI vs. DCIT CIRCLE 43(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.3103/Del/2023, A.Y. 2021-22 Baldev Singh & Sons Vs. Deputy Commissioner Of 14-A, Najafgarh Road, Income Tax, Circle-43(1), New Delhi Civic Centre, J.L. Nehru Road Pan: Aaahb4937M New Delhi (Appellant) (Respondent) Appellant By Sh. G. S. Kohli, Ca Respondent By Sh. Ashish Tripathi, Sr. Dr Date Of Hearing 06/03/2025 Date Of Pronouncement 30/05/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For The Assessment Year (Ay) 2021-22 Is Directed Against The Order Dated 03.10.2023 Of The Additional/Joint Commissioner Of Income Tax (Appeals)-12, Mumbai [Addl. Cit(A)]. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Learned Cit(Appeal) Had Failed To Appreciate The Written Submission & The Documents Filed Before Him & Thus The Justice Had Not Been Given To The Humble Appellant.

condonation of delay from the appropriate authority. 4.11. Further, the appellant signs and verifies the return before filing which he has done on 11.01.2022. Therefore, the appellant cannot be allowed to take advantage of his own mistakes and also be aggrieved of his own actions. 4.12. The appellant has further contended that he should be allowed the claim of 801B

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\n\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidence under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\n\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants