DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

DY. COMMISSIONER OF INCOME TAX, CIRCLE, HISAR vs. SYNERGY WASTE MANAGEMENT PRIVATE LIMITED, HISAR

Appeal is dismissed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3557/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Synergy Waste Management Pvt. Circle, Ltd., #168, Sector-27-28, Hisar, Hisar, Haryana-125001 Haryana-125001 (Appellant) (Respondent) Pan No. Aaics9088H Assessee By : Sh. S. K. Gupta, Ca Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/105727025(1) Dated 20.10.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion. 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented by sufficient

LOGICS POWERAMR PRIVATE LIMITED,DELHI vs. ASST DIRECTOR OF INCOME TAX, BENGALURU

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

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2021-22 Logics Poweramr Private Vs. Asstt. Director Of Income Limited Tax, 1St Floor, Prestige Alpha No. 7, Sarswati Bhawan 1/4 Lalita Park, Laxmi Nagar 48/1, 48/2, East Delhi Laxmi Nagar Beratenaagrahara Begur, Delhi-110092 Hosur Rd. Uttarahalli Hobli, Pan No.Aadcl3204D Bangalore-560100 (Appellant) (Respondent)

delay is condoned and the appeal is decided on the merits as follows. The appellant has filed an appeal on account of disallowance u/s 80 IA while processing u/s. 143(1) of the Income Tax Act, 1961 by the AO. The appellant has filed a return for A. Y. 2016-17 on 14.10.2016 which was within the due date

PR. COMMISSIONER OF INCOME TAX BENGALURU-5, BENGALURU vs. M/S NTT DATA GLOBAL DELIVERY SERVICES LTD.

Accordingly, the same is dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

delay in re- filing the appeal is condoned. Accordingly, the application stands disposed of. ITA No.392/2022 1. Present Income Tax Appeal has been filed challenging the order dated 20th December, 2018 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.5196/Del./2014 for the Assessment Year 2009-10. This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/004235

PR. COMMISSIONER OF INCOME TAX BENGALURU-5, BENGALURU vs. M/S NTT DATA GLOBAL DELIVERY SERVICES LTD.

Accordingly, the same is dismissed

Bench: The Supreme Court & The Said Issue Is Pending Adjudication In Civil Appeal No.9175 Of 2018. 4. Having Heard Learned Counsel For The Appellant, This Court Finds That The Issue Raised In The Present Appeal Is No Longer Res Integra. In Principal Commissioner Of Income Tax-1 Vs. American Express India Pvt. Ltd.

delay in re- filing the appeal is condoned. Accordingly, the application stands disposed of. ITA No.392/2022 1. Present Income Tax Appeal has been filed challenging the order dated 20th December, 2018 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.5196/Del./2014 for the Assessment Year 2009-10. 2022:DHC:4235-DB ITA No.392/2022 Page

M/S PADM SERVICES,RANIPUR vs. ITO, HARIDWAR

In the result, we dispose off the appeal of the assessee dismissing ground

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishim/S. Padm Services, Vs. Ito, Plot No. 27, Sector-1B, Iie Sidcul, Ward-2, Ranipur, Haridwar Pan:Aajfp4857F (Appellant) (Respondent)

condone the delay, therefore, apparently the deduction is not eligible if the return is not filed in time. The Special Bench in case of Saffire Garments Vs ITO 140 ITD 6 (Rajkot) (Special Bench) has also decided similar issue. Further, Hon'ble Delhi High Court in case of Nath Brothers Exim International Ltd. Vs. Union of India 80 Taxmann.com

PR. COMMISSIONER OF INCOME TAX -7 vs. PRAGATI POWER CORPORATION LTD.

delay of 123 days in filing the appeal is condoned. The application shall stand disposed of. ITA 469/2024 1. The Principal Commissioner impugns the order rendered by the Income Tax Appellate Tribunal1 dated 13 October 2023 on a Miscellaneous Application which had been filed by the respondent-assessee. 2. We note that while disposing of the appeal in original

PR. COMMISSIONER OF INCOME TAX -7 vs. PRAGATI POWER CORPORATION LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

delay of 123 days in filing the appeal is condoned. The application shall stand disposed of. ITA 469/2024 1. The Principal Commissioner impugns the order rendered by the Income Tax Appellate Tribunal1 dated 13 October 2023 on a Miscellaneous Application which had been filed by the respondent-assessee. 2. We note that while disposing of the appeal in original

BHAGWAN PRECISION,ROHTAK vs. ASSTT. COMMISSIONER OF INCOME TAX, ROHTAK

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

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmanbhagwan Precision, Vs. Acit, 35, Subhash Nagar, Model Town, Rohtak. Rohtak – 124 001 (Haryana). (Pan : Aajfb6625K) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Ayush Garg, Ca Revenue By : Shri Rajesh Tiwari, Sr. Dr Date Of Hearing : 19.05.2025 Date Of Order : 18.08.2025 O R D E R Per S.Rifaur Rahman,Am: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Addl./Jcit (Appeals)-6, Chennai [“Ld. Jcit(A)”, For Short] Dated 28.09.2024 For The Assessment Year 2017-18. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice Brief Fact Of The Case That Assessee Is A Firm Engaged In The Business Of Manufacturing & Sale Of Precision Turned Parts. The Works Of The Assessee Is At Industrial Part Iv, Plot No.9 V, Begampur (Haridwar)

sections 80A(5) and 80AC, it emerges that to make a claim u/s 80IA, the assessee is simply required to file the return of income u/s 139(1) and the claim can be made in the revised return of income also i.e. there is no bar for making the claim even in the return of income filed

DCIT, NEW DELHI vs. M/S. PRAVEEN INDUSTRIES PVT. LTD., DELHI

In the result, appeal filed by the revenue is partly allowed whereas the appeal filed by assessee is allowed

Bench: Shri S.K. Yadav. Shri B.P. Jainand

condoned the delay in filing of return and observed in the order as under: “In Exercise of the powers conferred upon it by section 119(2)(b) of the Income Tax Act, 1961( The Act) , the central Board of direct taxes hereby authorizes the assessing Officer to admit the return of income for Assessment Year 2009-10 filed

M/S PRAVEEN INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal filed by the revenue is partly allowed whereas the appeal filed by assessee is allowed

Bench: Shri S.K. Yadav. Shri B.P. Jainand

condoned the delay in filing of return and observed in the order as under: “In Exercise of the powers conferred upon it by section 119(2)(b) of the Income Tax Act, 1961( The Act) , the central Board of direct taxes hereby authorizes the assessing Officer to admit the return of income for Assessment Year 2009-10 filed

PR. COMMISSIONER OF INCOME TAX-7 vs. SMR AUTOMOTIVE SYSTEMS INDIA LTD.

condonation of delay of 54 days in filing the appeal] 2. This appeal concerns Assessment Year (AY) 2014-15. 3. Broadly, the only issue which arises for consideration is as to whether the Income Tax Appellate Tribunal [in short, “Tribunal] was correct in holding that the Specified Domestic Transactions (SDTs) did not attract the regime of transfer pricing, in view

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

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 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