KAPIL STONE CRUSHING CO,KALKA JI, NEW DELHI vs. INCOME TAX OFFICER, WARD 29(1), CIVIC CENTRE, NEW DELHI - 110002, CIVIC CENTRE, NEW DELHI

In the result, appeal of the assessee for AY 2009-10 & 2011-12 are dismissed

Bench: Shri Vikas Awasthyआअसं.2698और 2697/िद"ी/2024 (िन.व. 2009-10और 2011-12)

set of facts, these appeals are taken up together for adjudication and are decided by this common order. ITA No. 2698/Del/2024 for AY 2009-10 2. Ms. Minal Goel, appearing on behalf of the assessee submitted that the CIT(A) has dismissed appeal of assessee on ground of limitation. She fairly stated 2 ITA Nos. 2698 & 2697/DEL/2024 (A.Ys

NARESH KUMAR,SHANTI NAGAR, MODEL TOWN, PANIPAT, HARYANA, INDIA vs. ASSESSING OFFICER, WARD NO. ONE, PANIPAT HARYANA, INDIA

In the result, the appeal of the assessee in ITA No

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

condoned along with the delay of 33 days in filing both the appeals before us and we admit both the appeals for adjudication. 6. First, we take up ITA No.- 3654/Del/2025. (Assessment Year- 2021-22) 6.1 In this case as per the intimation u/s 143(1) of the Act, dated 17.12.2022, following two adjustments were made ITA Nos- 3654 & 3656/Del/2025

NARESH KUMAR,SHANTI NAGAR, MODEL TOWN, PANIPAT, HARYANA, INDIA vs. ASSESSING OFFICER, WARD ONE, PANIPAT, HARYANA, INDIA

In the result, the appeal of the assessee in ITA No

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

condoned along with the delay of 33 days in filing both the appeals before us and we admit both the appeals for adjudication. 6. First, we take up ITA No.- 3654/Del/2025. (Assessment Year- 2021-22) 6.1 In this case as per the intimation u/s 143(1) of the Act, dated 17.12.2022, following two adjustments were made ITA Nos- 3654 & 3656/Del/2025

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

MANASBAL TRUST,NEW DELHI vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

Bench: SHRI VIKAS AWASTHY (Judicial Member)

loss and irreparable injury to the party against whom the lis terminates. The expression “sufficient cause” should be liberally construed so as to sub-serve the ends of justice. 5.1 The Hon’ble Apex Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471 has held that liberal approach should be adopted while dealing with

DOLPHIN SOFTECH PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-7(2), DELHI

In the result, this appeal is allowed for statistical purposes

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2611/Del/2025 िनधा"रणवष"/Assessment Year:2011-12 बनाम M/S Dolphin Softech Pvt. Ltd., Acit, B-155, Rear Portion, Sector-63, Vs. Circle-7(2), Noida, Uttar Pradesh. New Delhi. Pan No.Aaccd5817H अपीलाथ" Appellant ""यथ"/Respondent

loss). 8. That Ms. Zaha Urfi, being the sole caregiver for both parents, was wholly engaged in their medical treatments, therapy coordination, and frequent hospital visits. These responsibilities occupied her time and attention completely, making it impossible to address the pending tax matters. 9. That the registered office of the applicant company remained temporarily closed, and due to this closures

VSR INFRATECH PRIVATE LIMITED,VASANT VIHAR DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC

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

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

set off of brought forward losses of Rs.1,31,47,983/-. Further, he has not given reasoning and justification while confirming the disallowance of commitment charges of Rs.3,19,87,720/- though he is duty bound to do so. 4. At the outset, the Ld. Authorized Representative (hereinafter, the ‘AR’) prayed for condonation of delay

SYED REHAN HAIDER,DELHI vs. ITO WARD 63(1), DELHI

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purposes

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.122/िद"ी/2024 (िन.व. 2017-18) Syed Rehan Haider, 16, Rashid Market, Street 2, Krishna Nagar, Delhi 110051 ...... अपीलाथ"/Appellant Pan No. Aggph-5559-P बनाम Vs. Assessing Officer, Faceless Assessment Unit, ..... "ितवादी/Respondent Delhi अपीलाथ" "ारा/ Appellant By : Shri Shankar Prasad Jaiswal, Advocate "ितवादी"ारा/Respondent By : Shri Anuj Garg, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 22/04/2024 घोषणा क" ितिथ/ Date Of Pronouncement : 22/04/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)] Dated 30.11.2023, For The Assessment Year 2017-18. 2. Shri Shankar Prasad Jaiswal, Appearing On Behalf Of The Assessee, Submits That The Assessee Filed An Appeal Before The Cit(A) Against The Assessment Order

loss and irreparable injury to the party against whom the lis terminates, either by default or inaction and defeating valuable right of such a party to have the decision on merit. While considering the matter, courts have to strike a balance between resultant effect of the order it is going to pass upon the parties either way. [Emphasized

NTPC BHEL POWER PROJECTS PVT. LTD. ,DELHI vs. ACIT CIRCLE-18(2), DELHI

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

set aside. F. That, in view of the facts and circumstances of the case, and without prejudice, the Appellant is entitled to consider the expenditure on these assets as revenue expenditure. 3. The assessee has filed the application for condonation of delay of 852 days in filing the appeal. The assessee has submitted that the manager finance was official tour

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

In the result, both the appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

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

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

In the result, both the appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

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

PR. COMMISSIONER OF INCOME TAX, DELHI-1 vs. M/S BURDA DRUCK INDIA PVT. LTD.

delay is condoned. 3. Accordingly, the application is disposed of. Digitally Signed By:ATUL JAIN Signing Date:11.12.2023 11:50:53 Signature Not Verified ITA No.660/2023 Page 2 of 6 ITA 660/2023 4. This appeal concerns Assessment Year (AY) 2014-15. 5. Via the instant appeal, the appellant/revenue seeks to assail the order dated 05.12.2022 [stamped on 04.01.2023] passed

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)

set aside the order of CIT(A) and direct him to treat the appeal on time. This ground of appeal is allowed" (Emphasis supplied) The Hon'ble Delhi High Court in Shiv Singh v N. P. C. C. Ltd reported at MANUDE/01 20/1998 substantial justice cannot be denied where delay is imputed to the counsel and not to the petitioner

ANUJ KUMAR JAIN,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, appeal is allowed for statistical purpose

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4528/Del/2025 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Anuj Kumar Jain, Deputy Commissioner Of Income Tax, 355, Espace Nirvana County, Vs. Circle 1(1), Income Tax Office, Sector-50, South City-2, Hsiidc Complex, Shankar Chowk Road, Gurugram – 122018. Phase V, Udyog Vihar, Sector-19, Pan No.Acbpj2401K Gurugram, Haryana – 122016. अपीलाथ" Appellant ""यथ"/Respondent

loss of job followed by the untimely demise of the elder son of the Appellant caused) significant trauma to Appellant. The Appellant was not in the position to make appropriate filings in time before the Commissioner of Income-Tax (Appeals) [‘CIT(A)’]. 6. The appeal before the CIT(A) was filed on 02.09.2022, however, the same was dismissed

DALMIA CEMENT (BHARAT) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

condone the delay in the appeals of the Revenue and proceed to adjudicate the same. 3. Both the contesting parties have informed that the appeals and the Cross objections in relevant years being AY 2013-14 and 2014-15, hover around common issues and hence for the purposes of convenience were heard and are being adjudicated by this common order

DALMIA CEMENT (BHARAT) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

condone the delay in the appeals of the Revenue and proceed to adjudicate the same. 3. Both the contesting parties have informed that the appeals and the Cross objections in relevant years being AY 2013-14 and 2014-15, hover around common issues and hence for the purposes of convenience were heard and are being adjudicated by this common order

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2), DELHI, I.P.ESTATE vs. BUREAU VERITAS CONSUMER PRODUCTS SERVICES(INDIA) PVT. LTD., LAJPAT NAGAR

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

condone the delay in the appeals of the Revenue and proceed to adjudicate the same. 3. Both the contesting parties have informed that the appeals and the Cross objections in relevant years being AY 2013-14 and 2014-15, hover around common issues and hence for the purposes of convenience were heard and are being adjudicated by this common order