EMGEE HOUSING PRIVATE LIMITED,GOA vs. JCIT(A), KANPUR

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 273/Pan/2024 (A.Y. 2017-18 ) Emgee Housing Private Vs Acit-Circle 1(1), Limited, Aaykar Bhavan, . 608, City Center Patto Plaza, Edc Complex, Panjim-403001, Patto Plaza, Goa. Panjim-403001, Goa. Pan .No.Aabce6688E (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By None(Letter 10-03-25) Revenue By Ms.Nazeera Mohamad.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing 11.03.2025 घोषणा क" तार"ख/Date Of Pronouncement 17.03.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Addl/ Jcit(A) Kanpur Passed U/Sec 143(3) & U/Sec 250 Of The Act. 2. At The Time Of Hearing, It Was Found That There Is A Delay In Filing The Appeal Before The Hon’Ble Tribunal & The Assesse Has Filed An Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned In The Affidavit Are Reasonable & Sufficient Cause Was Explained & The Ld. Dr Has No Specific Objections. Accordingly, We Condone The Delay & Admit The Appeal. The Assessee Has Raised

condone the delay and admit the appeal. The assessee has raised 2 ITA. No. 273/PAN/2024 Emgee Housing Private Limited. the grounds of appeal challenging the additions u/sec22 and u/sec37(1) of the Act sustained by the CIT(A). 3. The brief facts of the case are that, the assessee company is engaged in the business of property developers. The assessee

SADASHIV B DALAWAI,RAIBAG vs. INCOME TAX DEPARTMENT, ASSESSMENT UNIT, DELHI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 307/Pan/2024 Assessment Year : 2020-21 Sadashiv B Dalawai At Post Shiragur Tal.: Raibag, Dist. Belgaum Pan : Bdrpd7066A . . . . . . . Applicant V/S Income Tax Officer/Itd, Belgaum/New Delhi. . . . . . . . Respondent Appearances Assessee By : Mrs Viramma Muranal [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 25/02/2025 घोषणा की तारीख / Date Of Pronouncement : 03/03/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/10703226271(1) Dt. 13/11/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 21/09/2022 Passed U/S 144 Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2020-21[‘Ay’ Hereinafter].

91,300/- The case of the assessee selected for scrutiny by service of notice u/s 143(2) of the Act. In the course of assessment proceedings the assessee failed to respond various notices issued to him and also failed to produce books & documents when summoned. In the absence of evidence and explanation regarding nature & source of outstanding balance of creditors