DCIT, DELHI vs. JMK JEWELS PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 M/S. Jmk Jewels Pvt. Ltd., Vs. Acit, Shop No. 302, Building New Delhi No.2678/1, Diamond Mall, Main Gurudwara Road, Karol Bagh, New Delhi Pan: Aabch6018F (Appellant) (Respondent) With Assessment Year: 2017-18 Dcit, Vs. M/S. Jmk Jewels Pvt. Ltd., New Delhi Shop No. 302, Building No.2678/1, Diamond Mall, Main Gurudwara Road, Karol Bagh, New Delhi Pan: Aabch6018F (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Sh. Rahul Bhardwaj, Adv. Department By Sh. Mahesh Kumar, Cit(Dr), Sh. Rajesh Tiwari, Sr. Dr

Delay of 4 days in filing of the Revenue’s cross appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. We advert to the first and foremost common issue of section 68 unexplained cash credits

SH. RAJ KUMAR CHAUDHARY,DELHI vs. ITO WARD-34(5), DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes only

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue [Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue

unexplained cash credit The Impugned order was passed on 03.03.2023 and appeal is filing on 25/09/2023 there is delay of 177 days. There is no proof of service of impugned order to the appellant. As a matter of fact the receipt of order and statutory notices were denied by the appellant. The Assessee had not received any notice

SH. RAJ KUMAR CHAUDHARY,DELHI vs. ITO WARD-34(5), DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes only

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue [Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue

unexplained cash credit The Impugned order was passed on 03.03.2023 and appeal is filing on 25/09/2023 there is delay of 177 days. There is no proof of service of impugned order to the appellant. As a matter of fact the receipt of order and statutory notices were denied by the appellant. The Assessee had not received any notice

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S RUDRA BUILDWELL HOMES PVT. LTD, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. M/S. Rudra Buildwell Homes Dcit, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi Pan: Aafcr6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising Out Of Ita No.602/Del/2025] Assessment Year: 2016-17 M/S. Rudra Buildwell Vs. Dcit, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida Pan: Aafcr6959P (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, Itp Department By Sh. Rajesh Chandra, Cit(Dr) Date Of Hearing 12.08.2025 Date Of Pronouncement 29.08.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.602/Del/2025 & Assessee’S Cross Objection C.O. No. 106/Del/2025 For Assessment Year 2016-

delay of 10 days in filing of instant cross objection is hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It transpires during the course of hearing that there arises the first and foremost issue of validity of the impugned reopening/reassessment itself as the learned lower authorities have set into motion

M/S SHREE BANKEY BIHARI EDUCATIONAL SOCIETY (REGD),GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 2497/Del/2013 : Asstt. Year : 2007-08 Shree Bankey Bihari Educational Vs Addl. Cit, Society (Regd.), Nh-24, Near Range-2, Masuri Canal, Dasna Mauri, Ghaziabad Ghaziabad-201302 (Appellant) (Respondent) Pan No. Aadts4243G Assessee By : Sh. Akhilesh Kumar, Adv. Revenue By : Sh. Kaushlendra Tiwari, Sr. Dr Date Of Hearing : 29.05.2018 Date Of Pronouncement : 03.08.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 31.10.2012 Of The Ld. Cit(A), Ghaziabad.

delay is condoned and the appeal is admitted. 9. Following grounds have been raised in this appeal: “1. That the CIT(A) has erred on facts and in law in confirming the addition of Rs.15,00,000/- made by the AO by treating the donation of Rs.15,00,000/- from m/s Nav Jyoti Vikas Sansthan as unexplained cash credit

ACIT, CIRCLE-52(1), NEW DELHI, DELHI vs. SINGHANIA ALU FOIL CONTAINERS MANUFACTURING COMPANY, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

condone the delay in filing the appeal before the Tribunal. 4. Brief facts of the case are, return of Income was filed on 30.09.2015 declaring income of Rs.13,65,640/-. The case was taken up for scrutiny and notice under section 143(2) of the Income-tax Act, 1961 (for short 'the Act') was issued on 29.07.2016. The assessment

BHASIN MOTORS LTD,NEW DELHI vs. ACIT, CIRCLE -(4)2, NEW DELHI

condonation of delay rather assessee has filed that\nthere is no sufficient cause of delay.\n5.\nThat the notice u/s 251(2) and enhancement made by CIT(A) are\nillegal, bad in law and without jurisdiction.\n6.\nThat the CIT(A) did not consider submission on record and acted\nagainst the principal of natural justice.\n7.\nWithout prejudice

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire