ITAT Jabalpur Judgments — May 2022

SHRI NAMIYUN PARASHVANATH JAIN SWETAMBER MANIDHARI TRUST,JABALPUR vs COMMISSIONER OF INCOME TAX, (EXAMPTION)), BHOPAL

ITA 20/JAB/2020[2018-19]Status: Disposed25 May 2022AY 2018-19Dismissed

The Tribunal held that an order under section 119(2)(b) denying condonation of delay is not appealable under section 253 of the Act. Therefore, the appeal filed before the Tribunal was a mistake and was rightly withdrawn.

TANMAN INVESTMENT SERVICE PVT.LTD.,JABALPUR vs PR.CIT-1, JABALPUR

ITA 14/JAB/2021[2016-17]Status: Disposed5 May 2022AY 2016-17Dismissed

The Tribunal accepted the assessee's request to withdraw the appeal. The assessee was agreeable to the adjustments made in the assessment and did not wish to continue litigation.

SHRI ADITYA RAJ,CHHINDWARA vs PR. CIT -1, JABALPUR

ITA 18/JAB/2021[2015-16]Status: Disposed5 May 2022AY 2015-16Withdrawn

The Tribunal accepted the assessee's request to withdraw the appeal. Since the subsequent order resolved the issue, the appeal was dismissed as withdrawn.

NITIN JAIN,JABALPUR vs PR. COMMISSIONER OF INCOME TAX JABALPUR-1 {JURISDICTIONAL OFFICER -ITO WARD 1(2), JABALPUR, JABALPUR

ITA 34/JAB/2021[2015-16]Status: Disposed5 May 2022AY 2015-16Withdrawn

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

SHRI ANAND PANDEY,REWA vs PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

ITA 1/JAB/2020[2010-11]Status: Disposed4 May 2022AY 2010-11Dismissed

The Tribunal held that the AO's assessment order was erroneous and prejudicial to the interest of the revenue due to a lack of proper inquiry into crucial aspects of the property transaction. The assessee's explanation of being a name lender for a small fee was considered far-fetched and lacked credibility.