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

condone the delay of 852 days in filing the appeal and admitted for adjudication. 6.The brief facts of the case are that assessee is EPC Contractor engaged to have certain preliminary site enabling assets for 6 facilitating project construction of 500MW unit Power Plant at site. The assessee has filed its return of income on 30-09-2015 declaring loss

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

delay in filing the appeals in all the three years is condoned. 5. The facts and issue raised in all the three appeals are arising out of identical set of facts, therefore, common order is passed in all the three appeals. Page 4 of 10 6. None appeared on behalf of the assessee. Accordingly, the appeals are decided ex-parte

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(5), GURGAON, GURUGRAM

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

delay in filing the appeals in all the three years is condoned. 5. The facts and issue raised in all the three appeals are arising out of identical set of facts, therefore, common order is passed in all the three appeals. Page 4 of 10 6. None appeared on behalf of the assessee. Accordingly, the appeals are decided ex-parte

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

delay in filing the appeals in all the three years is condoned. 5. The facts and issue raised in all the three appeals are arising out of identical set of facts, therefore, common order is passed in all the three appeals. Page 4 of 10 6. None appeared on behalf of the assessee. Accordingly, the appeals are decided ex-parte

ANIL BHARDWAJ,ZAMBIA vs. DCIT-ACIT-INT-TAX GURGAON, GURGAON

In the result, the Appeal filed by the Assessee is allowed

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1250/Del/2024 (A.Y 2020-21) Anil Bhardwaj Dcit/Acit 5994, Benakale Road, P. O Vs. International Tax, Box No. 31776, Northmead, Office Of Acit-Dcit Int- Near Rhodes Park School, Tax, Gurgaon Lusaka-10101, Zambia, Ny (Respondent) Pan No. Anlpb2321F (Appellant)

house property. 4. Aggrieved by the assessment order passed u/s 143(3) r.w.s 144C(13) of the Act dated 27/04/2023, the assessee instead of filing the Appeal before this Tribunal, preferred Appeal before the CIT(A). The Ld. CIT(A), Delhi-42 vide order dated 29/02/2024 dismissed the Appeal filed by the assessee as the same is not maintainable. Thereafter

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

house property’. 29. As regards the expenditure towards salaries and other benefits to its employees, postage and telegrams, travelling, rent and taxes, water and 2016:DHC:2463-DB ITA Nos. 145/2001 & 180/2001 Page 17 of 71 electricity, printing and stationery etc. in the sum of Rs.1,45,98,768.16, the AO allowed the entire expenditure

CHARANDASS JUNEJA,NEW DELHI vs. ITO WARD - 31(1), NEW DELHI

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

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Charandas Juneja, Vs Ito, J-2/12A, 2Nd Floor, Right Side Khirki Ward-31(1), Extension, Malviya Nagar, New Delhi. New Delhi-110017. Pan-Agtpj3483H Appellant Respondent Appellant By Smt. Indira Bansal, Ca Respondent By Shri Om Prakash, Sr.Dr Date Of Hearing 10.11.2021 Date Of Pronouncement 24.11.2021

house property. The CIT(A) failed to examine the facts of the case even when all details were furnished by the assessee. There is no capital gain on the alleged transactions reported to have been made by the appellant. Proper opportunity of presenting the full facts of the case before CIT(A) was also denied. The order is illegal against

ORIENT CRAFT LIMITED,GURGAON vs. DCIT CENTRAL CIRCLE 2, GURGAON

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

delay in depositing Employees Contribution of PE/ESI and on account of income of house property and thereby the returned income of Rs. 18,10,42,260/- was recomputed at Rs. 30,93,07,020/-. Admittedly, assessee had preferred an appeal 5 1097/Del/2023 against this intimation and the same was withdrawn for which assessee claims. The reason for withdrawal was that

PARVEEN BATRA,JAIPUR vs. CIRCLE - 3(1)(1), MUZAFFARNAGAR, MUZAFFARNAGAR

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

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.Parveen Batra, Vs. Acit, Circle 3(1)(1), D – 82B, Siwad Parea, Muzaffarnagar. Krishna Marg, Bapu Nagar, Jaipur – 302 015 (Rajasthan). (Pan : Abwpb1332M) (Appellant) (Respondent) Assessee By : Shri R.S. Punia, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 17.09.2025 Date Of Order : 10.12.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 04.03.2025 For The Assessment Year 2020-21 Raising Following Grounds Of Appeal :- “1. That Under The Facts & Circumstances Of The Case The Ld. Cit (Appeals), Nfac Has Erred In Law & Facts In Not Condoning The Delay. Kindly Condone The Delay & Treat The Appeal As A Valid Appeal.

condoned the delay of 5 days and dismissed the ground raised by the assessee and other grounds raised by the assessee are allowable as business expenditure and he brought to our notice the relevant facts as under. 3. Assessee is an individual and filed her return of income for AY 2020-21 on 12.02.2021 declaring total income at Rs.72

PCIT-07, DELHI vs. M/S WEL INTERTRADE PVT. LTD.

delay is condoned. The application is, accordingly, disposed of. ITA 135/2023 4. This appeal is directed against the order dated 13.06.2022 passed by the Income Tax Appellate Tribunal [in short “Tribunal”] concerning Digitally Signed By:VIPIN KUMAR RAI Signing Date:15.04.2023 13:55:33 Signature Not Verified 2023:DHC:2439-DB ITA 135/2023 Pg.2 of 12 Assessment Year

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), MEERUT, MEERUT vs. PREM SAPRA, NEW DELHI

The appeal of the revenue is dismissed

Bench: Smt. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2021-22

delay of 99 days in filing the instant appeal is condoned. 3. The brief facts leading to the case are that the assessee is a senior citizen and does not carry any business activities. During the year under consideration, the assessee has sold a residential property at 197-A, Saket, Meerut for a consideration

PANKAJ GUPTA,GHAZIABAD vs. ITO WARD-2(1), GHAZIABAD

In the result, the appeal of the assessee is allowed for\nstatistical purposes

Property and declaring\nthe housing loan interest in the ITR then how it can be treated as\n'escaped assessment'.\n9. That impugned notices and ex-parte assessment was done during\nCovid-19 period from 15-03-2020 to 29-05-2022 (28-02-2022 + 90\ndays) as per Hon'ble Supreme Court of India in Miscellaneous\nApplication

RENU MEHRA,NOIDA vs. INCOME TAX OFFICER WARD 5(3)(2), GAUTAM BUDH NAGAR

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

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2229/Del/2024 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Renu Mehra Income Tax Officer, C-117, Sector-8, Vs. Ward 5(3)(2), Gautam Budh Nagar, Aayakar Bhawan, Uttar Pradesh. A-2D, Sector-24, Pan No. Adupm1853E Gautam Budh Nagar, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent

property without appreciating the facts of the case. 4.2 That the appellant having duly disclosed the sale transaction in its return of income and there being a case of long term capital loss, the addition on account of long term capital gain is highly arbitrary and directly contrary to the facts of the case. I.T.A.No.2229/Del/2024

ACIT CIRCLE 54(1), NEW DELHI vs. SWADESH KUMAR MISHRA, GURGAON

In the result, appeal filed by the assessee i

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

property in the year of inspection i.e., during 2011 and the claim made by the assessee during the current FY ie., 2008-09. We cannot rely on the report collected on the existence and occupation of the assessee, when the same was vacated by the assessee due to relocation. It is fact on record that the assessee was incurring interest

MASS AWASH PRIVATE LIMITED,LUCKNOW vs. ADDI. CIT INTERNATIONAL TAXATION, NOIDA

In the result, the appeals of the assessee are dismissed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

House, International Taxation, Gokhle Marg, Lucknow, Noida. Uttar Pradesh 226 001. PAN AAECM2560N (Appellant) (Respondent) Assessee by: None Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 25.04.2023 Date of pronouncement: 02.05.2023 O R D E R PER ASTHA CHANDRA, JM The three appeals filed by the assessee are directed against the consolidated order of the Ld. Commissioner

MASS AWASH PRIVATE LIMITED,LUCKNOW vs. ADDI. CIT INTERNATIONAL TAXATION, NOIDA

In the result, the appeals of the assessee are dismissed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

House, International Taxation, Gokhle Marg, Lucknow, Noida. Uttar Pradesh 226 001. PAN AAECM2560N (Appellant) (Respondent) Assessee by: None Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 25.04.2023 Date of pronouncement: 02.05.2023 O R D E R PER ASTHA CHANDRA, JM The three appeals filed by the assessee are directed against the consolidated order of the Ld. Commissioner

MASS AWASH PRIVATE LIMITED,LUCKNOW vs. ADDI. CIT INTERNATIONAL TAXATION, NOIDA

In the result, the appeals of the assessee are dismissed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

House, International Taxation, Gokhle Marg, Lucknow, Noida. Uttar Pradesh 226 001. PAN AAECM2560N (Appellant) (Respondent) Assessee by: None Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 25.04.2023 Date of pronouncement: 02.05.2023 O R D E R PER ASTHA CHANDRA, JM The three appeals filed by the assessee are directed against the consolidated order of the Ld. Commissioner

DCIT, CIRCLE 52(1), NEW DELHI vs. BHUPINDER SINGH BHALLA, NEW DELHI

Appeal of the revenue is dismissed

house and of the premises taken by the\nInspectors on page no.10 and 11 of the assessment order. Further, the AO noted\non the basis of the Inspectors' report that the property purchased from Shri\nMahesh Aggarwal showed that buildings were constructed by the assessee on this\nsite for commercial purposes. The AO relying upon the enquiry made