Vedabhai v. Santaram

Bg Professional Education Society, Jaipur vs. CIT Exemption, Jaipur

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

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

…have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). 5 BG Professional Education Society Prayer In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” To this effect, the President of the Society filed an affidavit deposing the above facts. 2.2 On the other hand, the ld. DR strongly opposed the condonation app…

Arun Bhardwaj, Delhi vs. ACIT Circle 1, Jaipur

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

…Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) and requested for taking a liberal approach for condonation of delay. The ld. A/R further relying on the judgment of Hon’ble Supreme Court in the case of Vedbai vs. Shantaram Baburam Patil & Others, 253 ITR 798 (SC) submitted that the Apex Court have again reiterated that the expression “sufficient cause” should receive a liberal construction and held that advancing of substantial justice should be of prime importance. The ld. A/R, therefore, prayed that looking to the above facts and circumstances and settled legal position, the delay of 21 days caused…

Surbhi Agarwal, Jaipur vs. ITO Ward 6(4), Jaipur

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

…t have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court has also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer: In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” 4. During the course of hearing, the ld. DR not objected to assessee’s application for condonation of delay and prayed that Court may decide the issue as deem fit in the interest of justice as dela…

Om Prakash Agrawal HUF, Jaipur vs. ITO Ward 5(1), Jaiupr, Jaipur

…have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC)." Prayer: In view of above facts and circumstances and with the sympathy and settled legal position, the delay so caused may kindly be condoned." 4. The Id. AR of the assessee in addition submitted that the reasons of late filling is on account of the non-service of the order on the email id. The assessee has submitted the email id on record…

Be Positive Sansthan, Jaipur vs. CIT(E), Jaipur

In the result, the appeals of the assessee in ITA No

…have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbal vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned." In support of the contentions raised the Authorized signatory filed an affidavit to support the contentions raised in the prayer for condonation of delay in filing the appeal so filed. 3.2 The Id. AR…

Be Positive Sansthan, Jaipur vs. CIT(E), Jaipur

In the result, the appeals of the assessee in ITA No

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

…have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbal vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” In support of the contentions raised the Authorized signatory filed an affidavit to support the contentions raised in the prayer for condonation of delay in filing the appeal so filed. 3.2 The ld. A…

Mayur Global Private Limited, Jaipur vs. ITO Ward 1(3), Jaipur

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

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

…t have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai VS. Shantaram Baburam Patil& Others 253 ITR 798 (SC). Prayer: In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” 7 Mayur Global Pvt. Ltd. vs.ITO In support of the contention so raised the assessee filed an affidavit support of the contention so raised in filing the appeal which is delayed by 443 days. 3.2 T…

Sh. Sanjaya Sharma, Sikar vs. ITO, Ward-1, Sikar

In the result, both appeals of the assessee in ITA

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.781 & 782/Jpr/2024 िनधा"रण वष" / Assessment Year(S) : 2015-16 Sh. Sanjaya Sharma, The Income Tax Kalani & Co, Chartered V Officer, Accountants, 5Th Floor, S Ward-1, Sikar. Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur- 302015. Pan: Agmps6843H Appellant / Assessee Respondent / Revenue Assessee By Shri P.C.Parwal – Ca Revenue By Shri Anoop Singh–Addl.Cit(Ar) Date Of Hearing 23/07/2024 Date Of Pronouncement 24/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee I.E.Mr.Sanjay Sharma Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Both Dated 29.04.2024 For A.Y.2015-16, One Emanating From The Assessment Order U/Sec.147 Dated 27.03.2023

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ जयपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “A” :: JAIPUR BEFORE DR.S.SEETHALAKSHMI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.781 & 782/JPR/2024 िनधा"रण वष" / Assessment Year(s) : 2015-16 Sh. Sanjaya Sharma, The Income Tax Kalani & Co, Chartered V Officer, Accountants, 5th Floor, s Ward-1, Sikar. Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur- 302015. PAN: AGMPS6843H Appellant / Assessee Respondent / Revenue Assessee by Shri P.C.Parwal – CA Revenue by Shri Anoop Singh–Addl.CIT(AR) Date of hearing 23/07/2024 Date of…

Sh. Sanjaya Sharma, Sikar vs. ITO, Ward-1, Sikar

In the result, both appeals of the assessee in ITA

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.781 & 782/Jpr/2024 िनधा"रण वष" / Assessment Year(S) : 2015-16 Sh. Sanjaya Sharma, The Income Tax Kalani & Co, Chartered V Officer, Accountants, 5Th Floor, S Ward-1, Sikar. Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur- 302015. Pan: Agmps6843H Appellant / Assessee Respondent / Revenue Assessee By Shri P.C.Parwal – Ca Revenue By Shri Anoop Singh–Addl.Cit(Ar) Date Of Hearing 23/07/2024 Date Of Pronouncement 24/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee I.E.Mr.Sanjay Sharma Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Both Dated 29.04.2024 For A.Y.2015-16, One Emanating From The Assessment Order U/Sec.147 Dated 27.03.2023

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ जयपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “A” :: JAIPUR BEFORE DR.S.SEETHALAKSHMI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.781 & 782/JPR/2024 िनधा"रण वष" / Assessment Year(s) : 2015-16 Sh. Sanjaya Sharma, The Income Tax Kalani & Co, Chartered V Officer, Accountants, 5th Floor, s Ward-1, Sikar. Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur- 302015. PAN: AGMPS6843H Appellant / Assessee Respondent / Revenue Assessee by Shri P.C.Parwal – CA Revenue by Shri Anoop Singh–Addl.CIT(AR) Date of hearing 23/07/2024 Date of…

Suva Lal Paharia, Jaipur vs. ITO Ward 6(3), Jaipur

…have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned." To this effect, the assesee has filed an affidavit as to the condonation of delay in filing the appeal. 2.2 The ld. AR of the assessee appearing in this appeal submitted that the assessee is serious o…

Yuwak Sangh, Churu vs. CIT(Exemption), Jaipur

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

Bench: Cit(Exemption), Jaipur For Registration U/ 12Ab On 22.09.2022. The Id. Cit(E) Rejected The Application Of The Assessee On Dt. 23.02.2023 On The Reason

…have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” To this effect, the assesee has filed an affidavit as to the condonation of delay in filing the appeal 2.2 The ld. AR of the assessee appearing in this appeal submitted that the assessee was under i…

Rudrax Shine Logistic Private Limited, Bundi vs. ITO Ward Bundi, Bundi

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

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

…have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” To this effect, the assesee has filed an affidavit as to the condonation of delay in filing the appeal. 3.1 The ld. AR of the assessee appearing in this appeals submitted that the assessee was seriou…

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

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

…t have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'blecourt have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” To this effect, the assesee has filed an affidavit as to the condonation of delay in filing the appeal. 3.1 The ld. AR of the assessee appearing in this appeals submitted that the assessee is seriou…