Vedabhai v. Santaram

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

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.

…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

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.

…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

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.

…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…

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

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.

…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. On the other hand, the ld DR could not rebut the facts submitted by the assessee before us for seeking condonation of delay. 5. We have considered the rival submissions as well as relevant mate…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

…t cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Also the applicant/appellant cited judgment in case of State of Bihar Vs Kamshewar Prasad Singh (AIR 2000 SC 20…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

…t cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Also the applicant/appellant cited judgment in case of State of Bihar Vs Kamshewar Prasad Singh (AIR 2000 SC 20…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

…t cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Also the applicant/appellant cited judgment in case of State of Bihar Vs Kamshewar Prasad Singh (AIR 2000 SC 20…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

…t cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Also the applicant/appellant cited judgment in case of State of Bihar Vs Kamshewar Prasad Singh (AIR 2000 SC 20…

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

In the result, this appeal of the assessee is allowed

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.

…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 ITA 252/JP/2020_ A.N. School Shiksha Samiti Vs JCIT 10. 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. On the other hand, the ld DR could not rebut the facts submitted by the assessee before us for seeking condonation of delay. 5. We have…

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

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:

…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.” 6 ITA 214/JP/2020 _ Smt. Priyanka Agarwal Vs ITO 4. On the other hand, the ld DR could not rebut the facts submitted by the assessee before us for seeking condonation of delay. 5. We have consider…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

…ite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Also the applicant/appellant cited judgment in case of State of Bihar Vs Kamshewar Prasad Singh (AIR 2000 SC…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

…ite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Also the applicant/appellant cited judgment in case of State of Bihar Vs Kamshewar Prasad Singh (AIR 2000 SC…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

…ite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Also the applicant/appellant cited judgment in case of State of Bihar Vs Kamshewar Prasad Singh (AIR 2000 SC…

Aen, Rural, Avvnl, Kishangarh vs. DCIT, CPC(TDS), Ghaziabad

In the result, this appeal filed by the assessee is dismissed as withdrawn

Bench: The Tribunal In Order For Him To Take Appropriate Action Under Vivad Se Vishwas Scheme & It Was Therefore Requested To Consider The Assessee’S Condonation Application.

…ite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 11 4 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Also the applicant/appellant cited judgment in case of State of Bihar Vs Kamshewar Prasad Singh (AIR 2000 SC…