Mahaveer Prasad Jain v. CIT

172 ITR 331High Court1988#2387 most cited

What is Mahaveer Prasad Jain v. CIT authority for?

A litigant should not be made to suffer adverse consequences solely due to the bona fide mistake or negligence of their counsel, and they must be provided a fair and proper opportunity to present their case on its merits.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Mahaveer Prasad Jain v. CIT · 172 ITR 331 · mistake of counsel · party not to suffer · condonation of delay · fair opportunity · appeals · natural justice · procedural fairness · Income Tax Act Section 201 · Income Tax Act Section 143(3)

Sections most often in play

Section 201(1)Section 201Section 201(1A)Section 12ABSection 80GSection 10ABSection 12AASection 143(3)

Issues it is cited on

section 206c(6)section 206c(6a)section 206c(7)short deduction of tdssection 201(3)section 153(1)(a)tax collected at sourcesection 206csection 206section 201(1)section 153(1)section 10(23c)

Judgments citing Mahaveer Prasad Jain v. CIT

Rastogi Segma Furnitech Private Limited, Jaipur vs. ITO Ward 1(2), Jaipur

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

ITA 559/JPR/2023[2017-18]Status: DisposedITAT Jaipur18 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(1)Section 143(1)(a)Section 37

…98) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. 10. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 11. The Hon'ble Jaipur Bench of ITAT has also condoned the delay in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son…

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipur

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

ITA 127/JODH/2021[2013-14]Status: DisposedITAT Jodhpur23 Aug 2023AY 2013-14
Section 206CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless App…

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipu

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

ITA 126/JODH/2021[2012-13]Status: DisposedITAT Jodhpur23 Aug 2023AY 2012-13
Section 206CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless App…

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipur

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

ITA 125/JODH/2021[2011-12]Status: DisposedITAT Jodhpur23 Aug 2023AY 2011-12
Section 206CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless App…

Shri Gusai Baba Gaushala Samiti, Sikar vs. CIT(E), Jaipur

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

ITA 354/JPR/2023[2023-24]Status: DisposedITAT Jaipur10 Aug 2023AY 2023-24

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA Nos. 354 & 353/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2023-24 Shri Gusai Baba Gaushala Samiti Gothra Tagelan Sikar Samiti, Gothra Tagelan, Sikar 332 023 cuke Vs. The CIT (Exemption) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAAS 0888A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharvan Gupta, Advocate, Shri Shyam Sunder Goyal, Advocate. jktLo dh vksj ls@Re

For Appellant: Shri Sharvan Gupta, Advocate &For Respondent: Shri Ajay Malik, CIT-DR
Section 12ASection 80GSection 80G(5)

…y(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the delay in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) the filing was delayed because the son of the…

Mother Teresa Parmarth Shikshan Sansthan, Sikar vs. CIT(Exemption), Jaipur

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

ITA 352/JPR/2023[2023-24]Status: DisposedITAT Jaipur03 Aug 2023AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Gupta (Adv.)For Respondent: Shri Arvind Kumar (CIT)
Section 12ASection 5

…y(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) the filing was delayed because the son of the…

Mother Teresa Parmarth Shikshan Sansthan, Sikar vs. CIT(E), Jaipur`

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

ITA 351/JPR/2023[2023-24]Status: DisposedITAT Jaipur03 Aug 2023AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Gupta (Adv.)For Respondent: Shri Arvind Kumar (CIT)
Section 12ASection 5

…y(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) the filing was delayed because the son of the…

Reetesh Kumar, Baran vs. ITO Wad Baran, Baran

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

ITA 231/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13
For Appellant: Shri Sharvan Kumar GuptaFor Respondent: Mrs. Monisha Choudhary, JCIT
Section 144Section 147Section 148Section 234ASection 56

…y(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC). Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (JP) where the filing was delayed because the son o…

Interio Planet, Kota vs. CPC Income Tax Or ITO, Kota

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

ITA 86/JPR/2021[2018-19]Status: DisposedITAT Jaipur25 Nov 2021AY 2018-19

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 86/Jp/2021 Assessment Year: 2018-19 Cuke Interio Planet, Cpc, Income Tax Or Ito, 12, Arihant Plaza, Near Post Office, Vs. Kota. Dadabari, Kota-324009 (Raj). Pan No.: Aaffi 8208 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr. Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/11/2021 Vkns'K@ Order

For Appellant: Shri Shravan Kr. Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 143(1)Section 234Section 40

…cord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Another 118 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s 6 ITA 86/JP/2021_ Interio Planet Vs CPC/ITO CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the delay in the case of Ganesh Himalaya Pvt. Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

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

ITA 250/JPR/2020[2016-17]Status: DisposedITAT Jaipur06 Oct 2021AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 247 to 250/JP/2020 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2016-17 M/s Oriental Bank of cuke I.T.O., Vs. Commerce, TDS-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. TAN No. JPRO01610A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kumar Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (Addl.CIT) lq…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

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

ITA 249/JPR/2020[2015-16]Status: DisposedITAT Jaipur06 Oct 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 247 to 250/JP/2020 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2016-17 M/s Oriental Bank of cuke I.T.O., Vs. Commerce, TDS-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. TAN No. JPRO01610A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kumar Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (Addl.CIT) lq…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

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

ITA 248/JPR/2020[2014-15]Status: DisposedITAT Jaipur06 Oct 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 247 to 250/JP/2020 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2016-17 M/s Oriental Bank of cuke I.T.O., Vs. Commerce, TDS-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. TAN No. JPRO01610A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kumar Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (Addl.CIT) lq…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

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

ITA 247/JPR/2020[2013-14]Status: DisposedITAT Jaipur06 Oct 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 247 to 250/JP/2020 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2016-17 M/s Oriental Bank of cuke I.T.O., Vs. Commerce, TDS-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. TAN No. JPRO01610A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kumar Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (Addl.CIT) lq…

Ferani Hotels Pvt. Ltd., Mumbai vs. DCIT - CC- 4 (1), Mumbai

In the result, these appeals by the assessee stand dismissed

ITA 2022/MUM/2019[2013-14]Status: DisposedITAT Mumbai04 Oct 2021AY 2013-14
Section 14ASection 22Section 80I

…& ORS. (2015) 369 ITR 691, wherein it was held that if the acceptable explanation is offered and a case of genuine hardship, delay has to be condoned. The appellant further rely on the Hon'ble Madhya Pradesh High Court in Mahaveer Prasad Jain Vs. CIT (1988) 172 ITR 331, wherein it was held that 9 Ferani Hotels Pvt. Ltd. applicant cannot be made to suffer for the negligence of his counsel by following the decision of Hon'ble Apex Court in Rafiq Vs. Munsilal (AIR 1981 (SC) 1400). Identically, jurisdictional Tribunal in the case of Y. P. Trivedi Vs. JCIT (ITA No. 5994/M/2010, order dated 11.07.2012), it was held…

Amit Singh, Varanasi vs. ITO, Range - 3(1), Varanasi

In the result, for statistical purposes, the appeal is treated as allowed

ITA 4/VNS/2021[2014-2015]Status: DisposedITAT Varanasi11 Aug 2021AY 2014-2015

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 Shri Amit Singh V. The Ito S-52/82. Co-Operative Building Range 3(1) Mint House, Nadesar Varanasi Varanasi Tan/Pan: (Appellant) (Respondent) Appellant By: Shri O. P. Shukla, Advocate Respondent By: Smt Abha Kala Chanda, Cit (Dr) Date Of Hearing: 10 08 2021 Date Of Pronouncement: 11 08 2021 O R D E R

For Appellant: Shri O. P. Shukla, AdvocateFor Respondent: Smt Abha Kala Chanda, CIT (DR)
Section 5

…R (331) (MP), Ram Lal & Sons Vs ITO 99 TTA (ASR) 63. Kripa Shankar Vs CWT 181 ITR 183 (Alld),Ganga Sahai Ram Swroop Vs ITAT 271 ITR 512 (Alid). F) The assessee case is covered by the Judgment of Hon'ble Madhya Pradesh High Court in case of Mahabir Prasad Jain 172 ITR 331 where the court held that: "The failure for the counsel for the assessee to appear before CIT (A) the assessee cannot be penalized. And appeal cannot be dismissed for default. Accordingly to the learned counsel the assessee cannot be made to suffer for the negligence of his counsel." 4. Because the Ld. Commissioner of Income tax (A) was not justi…

Smt. Ruksana, Jhalawar vs. ITO, Ward, Jhalawar

ITA 192/JPR/2020[2011-12]Status: DisposedITAT Jaipur30 Jun 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 192/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Smt. Ruksana, Cuke I.T.O., Vs. L/H Of Late Sh. Mohammed Salim, Ward-Jhalawar. Kunjda Street, Bada Bazar, Jhalawar City, Jhalawar-326001. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bjeps 1293 M Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Shravan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 08/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Kota Dated 21/09/2017 For The A.Y. 2011-12. The Grounds Taken By The Assessee In This Appeal Are As Under: “1. The Impugned Assessment Order U/S 143(3) Dated 15.03.2014 Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction, Being Debatable Issue & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2.1 Rs.13,45,442/-: The Assessing Officer Has Grossly Erred In Law As Well As On The Facts Of The Case In Invoking The Provision Of Section 145(3). The Provision So Invoked By The Assessing Officer & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Quashed.

For Appellant: Shri Shravan Kr. Gupta (Adv)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 143(3)Section 145(3)Section 234

…hy(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Another 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(A11), N. Balakrishnan v/s M. Krishanmurthy 7 SSC 123. 5. The Hon'ble Jaipur Bench of ITAT has also condoned the delay in the case of Ganesh Himalaya Pvt. Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son…

A.N. School Shiksha Samiti, Sikar vs. JCIT-Range (Exemption), Jaipur

In the result, this appeal of the assessee is allowed

ITA 252/JPR/2020[2010-11]Status: DisposedITAT Jaipur24 May 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 252/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 A.N. School Shiksha Samiti, Cuke J.C.I.T.-Range Vs. Radha Swami Bag, (Exemption) Sikar-303702 Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabaa 6164 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 06/09/2019 For The A.Y. 2010-11 Wherein Following Grounds Have Been Taken. “1. The Impugned Penalty Order U/S 272A(2)(E) Dated 02/11/2018 As Well As Notices Are Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(A) Has Grossly Erred In Law As Well As On The Facts Of The Case In Confirming The Imposition Of Penalty Of Rs. 2,53,700/- U/S 272A(2)(E) Invoked By The Ld Jcit. The Penalty So Imposed & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Deleted.

For Appellant: Shri Shravan Kr Gupta (Adv)For Respondent: Smt. Monisha Choudhary(JCIT)
Section 272A(2)(e)Section 272a(2)(e)Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 252/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2010-11 A.N. School Shiksha Samiti, cuke J.C.I.T.-Range Vs. Radha Swami Bag, (Exemption) Sikar-303702 Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAA 6164 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kr Gupta (Adv) jktLo dh vksj ls@ Revenue by: Smt. Monish…

Smt. Priyanka Agarwal, Jaipur vs. ITO, Ward-1(5), Jaipur

ITA 214/JPR/2020[2009-10]Status: DisposedITAT Jaipur24 May 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 214/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2009-10 Smt. Priyanka Agarwal, Cuke I.T.O., Vs. D/O- Late Sh. Tulsi Das Agarwal, Ward-1(5), 2000, Khejaro Ka Rasta, Third Jaipur Crossing Shop, Topkhana, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aikpa 7142 B Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Shravan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 26/06/2019 For The A.Y. 2009-10. The Grounds Taken By The Assessee Are As Under:

For Appellant: Shri Shravan Kr. Gupta (Adv)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 143(3)Section 147Section 234

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 214/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2009-10 Smt. Priyanka Agarwal, cuke I.T.O., Vs. D/o- Late Sh. Tulsi Das Agarwal, Ward-1(5), 2000, Khejaro Ka Rasta, Third Jaipur Crossing Shop, Topkhana, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIKPA 7142 B Appellant Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Shravan Kr. Gupta (Adv) jktLo dh…

Vinayak Care Solutation (P) Ltd., Mumbai vs. The Oto Ward 3(2), Bhopal

In the result appeal of the assessee is allowed for

ITA 137/IND/2019[2011-12]Status: DisposedITAT Indore20 Feb 2020AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vinayak Care Solutions Pvt. Ito-3(2) Ltd. Bhopal बनाम/ 115, Atlanta Estate Vs. Goregaon, Mulund Link Road, Goregaon (E), Mumbai (Appellant) (Revenue ) P.A. No.Aabcv8500G Appellant By S/Shri Sumit Nema & P.D. Nagar Ars Revenue By Shri K.G. Goyal, Dr Date Of Hearing: 10.02.2020 Date Of Pronouncement: 20.02.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of The Cit(A)-2, Bhopal Dated 08.02.2016 For The Assessment

Section 5

…submitted that a lenient view may be adopted. Ld. counsel place reliance on various case laws as under:- S.N Particulars (Citations) o 01 ) Vedabi alias Vijayantbai Patel vs. Shantaram Patel (2002) 253 ITR 798 SC) -, 02) Mahavir Prasad Jain vs. CIT (1988) 172 ITR 331 (MP) 03) M/s. Mihani Network vs. CCCE (2014) 23 ITJ 621 (MP) 04) M/s. Jetu Steels vs. DCIT (2012) 19 ITJ 616 (MP) 05) Hawkins Cookers Ltd vs. State of MP (WP no.15783, 15787 & 15788) Judgment dt. 04.11.2019 (MP) 06) Sujata Verma vs. ITO (2012) 20 IT} 5 (Indore Bench) 07) Narayan Balmukund Dubey vs. CIT (2016) 28 ITJ 348 (Indore Bench) 08) M/s. Em…

M/S Emsons Organics Ltd., Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, appeals of the assessee are allowed for

ITA 1088/CHANDI/2018[2005-06]Status: DisposedITAT Chandigarh13 Sept 2019AY 2005-06

Bench: Addressing The Same, Parties Were Heard On The Delay Of 615 Days Pointed Out By The Registry In Each Of The Appeals Filed.

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Chanderjeet Singh, CIT-DR

…refer to the decision of the Hon'ble Supreme Court in the case of Concord of India Insurance Co. Ltd. vs. Smt. Nirmala Devi & ors. (1979) 118 ITR 507 (S.C) and the decision of the Hon'ble Madhya Pradesh High Court in the case of Mahavir Prasad Jain Vs CIT 172 ITR 331 (MP) to support our conclusion. The Courts in the aforesaid decisions has clearly held that the ITAs 1088 to 1092/CHD/2018 A.Y. 2005-06, 2009-10 to 2012-13 Page 16 of 17 assessee cannot be made to suffer on account of the negligence of his counsel. The said view was reiterated by the Apex Court in the case of V edabai alias Vaijayanatabai Bab…